Markus Deutsch - Aktuelles

05.04.2016

 

Germany is going to change its tax law to allow donations to foreign charities the same inheritance tax treatment as donations to German charities. This commitment has led to the closing of an infringement proceeding against the country on 25 February 2016, as the Commission announced on 31 March.

 

Previously, domestic charities had been granted an exemption from German inheritance tax, whereas similar charities established in other EU/EEA States only enjoyed this exemption if their state of residence granted an equivalent or reciprocal exemption to comparable German charities.

 

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