{"id":1013,"date":"2021-06-30T07:17:36","date_gmt":"2021-06-30T05:17:36","guid":{"rendered":"https:\/\/www.rechtsanwalt-erbrecht.eu\/internationales-erbrecht\/erbrecht-in-der-eu\/erbrecht-im-ausland\/der-deutsch-belgische-erbfall\/wo-muss-die-erbschaftsteuer-gezahlt-werden\/"},"modified":"2021-06-30T07:17:36","modified_gmt":"2021-06-30T05:17:36","slug":"where-the-inheritance-tax-must-be-paid","status":"publish","type":"page","link":"https:\/\/www.rechtsanwalt-erbrecht.eu\/en\/internationales-erbrecht\/erbrecht-in-der-eu\/erbrecht-im-ausland\/der-deutsch-belgische-erbfall\/wo-muss-die-erbschaftsteuer-gezahlt-werden\/","title":{"rendered":"Where must inheritance tax be paid?"},"content":{"rendered":"<p>Whether Belgium has the right to tax the estate depends on whether the deceased <strong>had his residence in Belgium\u00a0<\/strong>and whether <strong>Real estate assets<\/strong> is located in Belgium. <strong>If the deceased was resident in Belgium,<\/strong><strong>\u00a0There is unlimited tax liability<\/strong>; that is, the estate will be taxed entirely in Belgium.<\/p>\n<p>If the deceased was not resident in Belgium, taxation in Belgium may be possible. <strong>only on real estate assets<\/strong> This will be done. Movable assets are not taxed in Belgium.\u00a0<\/p>\n<p>If the heir is a German national who has not lived abroad for more than five years or other persons who have their domicile or habitual residence in Germany, they are subject to unlimited tax liability in Germany with regard to the acquisition of the inheritance (Section 2 ErbStG). This can therefore lead to <strong>Double taxation of heirs<\/strong> come. The only possible remedy would be a <strong>Crediting of taxes already paid abroad<\/strong>. However, this can <strong>only on real estate and business assets<\/strong> This will be done in accordance with Section 21 of the Inheritance Tax Act.<\/p>","protected":false},"excerpt":{"rendered":"<p>Ob Belgien ein Besteuerungsrecht auf den Nachlass hat, h\u00e4ngt davon ab, ob der Erblasser seinen Wohnsitz in Belgiens hatte\u00a0und ob Immobilarverm\u00f6gen in Belgien belegen ist. Hatte der Erblasser in Belgien seinen Wohnsitz,\u00a0besteht eine unbeschr\u00e4nkte Steuerpflicht; das hei\u00dft, der Nachlass wird vollst\u00e4ndig in Belgien besteuert. Hatte der Erblasser seinen Wohnsitz nicht in Belgien, kann eine Besteuerung [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":410,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"class_list":["post-1013","page","type-page","status-publish","hentry"],"acf":[],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/www.rechtsanwalt-erbrecht.eu\/en\/wp-json\/wp\/v2\/pages\/1013","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.rechtsanwalt-erbrecht.eu\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.rechtsanwalt-erbrecht.eu\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.rechtsanwalt-erbrecht.eu\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.rechtsanwalt-erbrecht.eu\/en\/wp-json\/wp\/v2\/comments?post=1013"}],"version-history":[{"count":0,"href":"https:\/\/www.rechtsanwalt-erbrecht.eu\/en\/wp-json\/wp\/v2\/pages\/1013\/revisions"}],"up":[{"embeddable":true,"href":"https:\/\/www.rechtsanwalt-erbrecht.eu\/en\/wp-json\/wp\/v2\/pages\/410"}],"wp:attachment":[{"href":"https:\/\/www.rechtsanwalt-erbrecht.eu\/en\/wp-json\/wp\/v2\/media?parent=1013"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}