The rationale behind this study is to describe four problems of death and gift taxes in a cross-border setting and to provide solutions to these problems under the current international and EU law... Show moreThe rationale behind this study is to describe four problems of death and gift taxes in a cross-border setting and to provide solutions to these problems under the current international and EU law mechanisms. These problems are double or multiple taxation, double or multiple non-taxation, discrimination and administrative difficulties. The selection of these problems is justified by the two main points of reference selected in the study, the 1982 OECD Model Tax Convention for the avoidance of double taxation with respect to taxes on inheritances, estates and gifts (OECD IHTMTC), and the inheritance tax report of the European Commission’s expert group, ‘Ways to tackle inheritance cross-border tax obstacles facing individuals within the EU’ from 2015. The study serves as up-to-date material for tax professionals, policymakers, academics and students as well as the general public who want to understand, amongst others, the problems of death and gift taxation in a cross-border setting, how the international and EU law mechanisms in this area of law work in practice, how the OECD IHTMTC can be improved, how the CJ’s case law on EU inheritance and gift taxation has resulted in the so-called ‘negative harmonisation’ of death and gift taxes in the EU, and whether the ‘one inheritance – one inheritance tax’ concept suggested in the inheritance tax report can provide a holistic solution to the problems of death and gift taxation in the EU. Show less
In the Netherlands, levying tax on inheritances at death has been a fact of life for centuries. The presumed double taxation and its sad precursor are elements of the discussion about the levy of... Show moreIn the Netherlands, levying tax on inheritances at death has been a fact of life for centuries. The presumed double taxation and its sad precursor are elements of the discussion about the levy of this inheritance tax, but so too are the possibilities to reduce the tax through ingenious legal constructions. In its zeal to counter such clever plans the legislature has turned the law into a complex body without parrying all the avoidance behaviour. On top of that, the effects of the current law can be very unreasonable. The thesis uncovers the root cause of this problem by retracing the levy of inheritance tax to the Republic of the Seven United Netherlands, a little-described chapter in legal history. It is discovered how the current problems would never have occurred under the simple statutory provision applicable in that period. The obvious conclusion is that the inheritance tax should be reformed based on that model. How such amendment can best be designed is elaborated further based on insights gained from legal history and other legal systems. This has resulted in a complete bill with comments, so the legislature now has the solution at its fingertips. Show less
