CJEU Case Law on Inheritance and Gift Tax

• Jurisdiction: European Union
• Year: 2024

Speaker

Professor Dr. Frans Sonneveldt, currently of counsel at Mazars Private Clients Tax Consultants in The Hague, Netherlands, is also a distinguished professor at Leiden University, specializing in notarial law. His extensive expertise includes serving as a panelist and chairing seminars on international estate planning for esteemed organizations like the International Fiscal Association (IFA).

With memberships in prestigious bodies like the International Academy of Estate and Trust Law (IAETL) and the Society of Trust and Estate Practitioners (STEP), he has contributed over 250 articles on estate planning, trust law, civil law, and tax law. Notably, he's been recognized for his invaluable contributions to cross-border tax issues within the EU by the European Commission.

Topic

The presentation explores various CJEU cases on inheritance and gift tax laws in the EU, focusing on violations and compliance with EU regulations. It discusses cases like Huijbrechts (C-679-17) and Missionswerk Werner Heukelbach (C-25/10), which challenged discriminatory tax practices based on asset location.

The rulings underscore the need for fair treatment and non-discrimination in inheritance tax matters across EU borders. They address issues such as valuing shares in...