The European Commission has decided to refer the Netherlands to the European Union’s (EU) Court of Justice for discriminatory rules on inheritance and gift duties.
The Commission has taken issue with Dutch rules which halve the succession, transfer and gift duties, if they are related to so-called country estates. Country estates which are opened to the public are fully exempted from tax. The rules, however, require that the country estate is located in the Netherlands, and there is no tax reduction for country estates located elsewhere in the European Economic Area.
The Commission, which had already formally requested that the Netherlands ensure compliance with EU rules on September 30 last year, considers the difference in tax treatment to be contrary to the free movement of capital.
.Tags: tax | law | legislation | court | European Commission | inheritance tax | gift tax | Netherlands | Euro | Netherlands
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