If the deceased was resident in the Netherlands at the time of death, the entire estate is taxed there (unlimited tax liability). This also applies if the deceased was a Dutch national and had not emigrated for more than ten years. If this is not the case, Dutch inheritance tax law only applies to the assets in the estate that are located in the Netherlands (limited tax liability).<\/p>\n
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 Double taxation of heirs<\/strong> come. The only possible remedy would be a Crediting of taxes already paid abroad<\/strong>. However, this can only on real estate and business assets<\/strong> be made, \u00a7 21 ErbStG. If you have any further questions, please contact your specialist inheritance lawyer in D\u00fcsseldorf and Krefeld, Dr Michael Gottschalk.<\/p>","protected":false},"excerpt":{"rendered":" Wohnte der Erblasser zur Zeit seines Todes in den Niederlanden, wird der gesamte Nachlass dort besteuert (unbeschr\u00e4nkte Steuerpflicht). Dies gilt auch, wenn er niederl\u00e4ndischer Staatsangeh\u00f6riger war und nicht seit mehr als zehn Jahren ausgewandert ist. Ist dies nicht der Fall, findet das niederl\u00e4ndische Erbschaftsteuerrecht nur auf die Nachlassgegenst\u00e4nde Anwendung, die in den Niederlanden liegen (beschr\u00e4nkte […]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":416,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"class_list":["post-1047","page","type-page","status-publish","hentry"],"acf":[],"aioseo_notices":[],"aioseo_head":"\n\t\t\n\t\n\t\n\t\n\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t