ETUDES FISCALES INTERNATIONALES

 Consultation publique

Sur les approches possibles pour lever les obstacles en matière de droits de succession transfrontaliers au sein de l’UE.

Les successions en Europe

Les tribunes EFI sur les successions

Le site de la consultation

Study t on inheritance taxes in EU member states and

possible mechanisms to resolve problems of double inheritance taxation in the EU

A survey of some of the domestic rules on taxes levied upon death

in the 27 Member States.

The survey is limited to taxes that are levied exclusively in event of death implying that taxes levied both upon death and under other circumstances are not covered by the survey. 

Il apparaît que les problèmes en matière de droits de succession transfrontaliers suscitent des inquiétudes croissantes chez les citoyens de l’UE.