International aspects of the inheritance tax in Germany

Journal
Piltz, D.J.
Bulletin for International Taxation 2000 (Volume 54), No. 8
PriceUSD 45

The general features of the inheritance tax in Germany, the criteria for tax liability, valuation, allowances and tax rates, are discussed. The article also considers the unilateral measures for the avoidance of double taxation as well as the relief provisions included in the inheritance tax treaties concluded by Germany.