Elisaveta BakalovaBesteuerung von grenzüberschreitenden Erbfällen

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Sie eröffnet mit den Grundzügen des Erbschaft- und Schenkungsteuerrechts von Großbritannien, Griechenland, Bulgarien, Spanien, Polen, Deutschland, Österreich, Irland und Kroatien. Sie stellt die Besteuerungsfolgen grenzüberschreitender Erbfälle dar. Dabei geht sie auch auf die Verflechtung zwischen dem Güterrecht bei Ehegatten ein. Sehr beachtlich: Sie rechnet vor, in welcher Höhe Steuerfolgen für jeweils denselben Gegenstand in den unterschiedlichen Ländern anfallen; es folgt jeweils eine Analyse. Ebenfalls geht sie auf die verschiedenen Maßnahmen zur Vermeidung der Doppelbesteuerung ein. Bakalova erarbeitet schließlich Aspekte zu einer Richtlinie zur Besteuerung von grenzüberschreitenden Erbfällen.

[…] Eine für die Praxis nützliche Arbeit.

About this book deutschenglish

On account of growing mobility of people and assets in the European Union nowadays cases of cross-border successions are getting more and more frequent. In the sphere of succession and gift tax law, there isn´t a harmonization throughout the European Union. The sovereignty of the member states in this aspect leads necessarily to different connection criteria of the limited and unlimited tax liability, different objective and subjective tax exemptions as well as different tax rates and tax scales and diverse systems of definition and evaluation of transferable assets.

In this book the succession tax law of the following member-states is represented; Great Britain, Greece, Bulgaria, Spain, Poland, Germany, Austria, Ireland and Croatia. In order to identify cases of double taxation or double non-taxation of the succession, at first a verbal and next a quantitative analysis has been conducted. The taxation consequences of fictitious cross-border successions between each pair combination of the chosen member-states have been depicted.

The quantitative analysis ensues on the base of fictitious estate (operational and personal assets) as well as the regard of chosen heirs of the estate (i.e. spouse, child etc.). It takes into account several factors like evaluation of the succession assets, objective and subjective tax exemptions as well as uni- and bilateral measures of avoidance of double taxation.

The overlapping of subjective and objective connection criteria of tax liability leads in numerous cases to problematic double-burden of the succession or may also result in double non-taxation. As a response to the flaws of current succession tax law, eventually an ideal-typical guideline for the taxation of cross-border successions is created. By simultaneous application in all member-states of the European Union it should lead to avoidance of taxation collision as well as taxation voids.