Examples of using Cross-border inheritance in English and their translations into Polish
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Residence of persons concerned in cross-border inheritances.
Tackling cross-border inheritance tax obstacles within the EU.
As an example of this, the Commission cites the rules on cross-border inheritance.
Cross-border inheritance and estate planning for private individuals.
Commission proposes measures to tackle cross-border inheritance tax problems.
Recommendations on cross-border inheritance taxes which has been recently published by the Commission.
Policy Options A to address tax discrimination related to cross-border inheritances.
Cross-border inheritance tax issues appear to be a matter of increasing concern to EU citizens.
Proposals in mid-2011 to address cross-border inheritance tax problems.
The burden of cross-border inheritance tax can be crippling for citizens, due to discrimination and double taxation.
Studying the issues which impinge on EU citizens arising out of cross-border inheritance taxes.
At present, the number of potential cross-border inheritance cases is conservatively estimated at between 290,000 and 360,000 per year16.
This could improve the operation of the fundamental freedoms by making EU citizens aware of the rules which Member States must respect when taxing cross-border inheritances.
There is already some evidence of an increase in cross-border inheritance tax problems in recent years.
Propose solutions to cross-border inheritance tax problems in 2011, on the basis of the results of an impact assessment;
Furthermore, Court judgments in individual cases may not make clear to EU citizens which principles Member States must respect when taxing cross-border inheritances.
The Commission is currently analysing these cross-border inheritance tax problems and consulting widely.
Cross-border inheritance tax problems may be resolved without any harmonisation of Member States' inheritance tax rules;
The following example of double taxation of a cross-border inheritance is based on a case reported through the Commission's Your Europe Advice service19.
Communication from the Commission to the European Parliament, the Council andthe European Economic and Social Committee"Tackling cross-border inheritance tax obstacles within the EU.
Presentation of possible solutions to tackle cross-border inheritance tax obstacles within the EU which has been recently launched by the Commission7;
It is of utmost importance in the Internal Market that Member States do not pose obstacles to the exercise of the fundamental freedoms by discriminating against cross-border inheritance cases compared to domestic situations.
The Commission intends to present proposals to address cross-border inheritance tax problems in mid-2011 based on the results of the ongoing impact assessment.
Although cross-border inheritance tax problems may seriously affect individuals, revenues from domestic and cross-border inheritances taxes account for a very small share- less than 0.5%- of total tax revenues in Member States.
The ultimate aim of such measures is to ensure that the overall tax burden on a cross-border inheritance is no higher than in an internal situation in one or other of the Member States involved.
Both the option of a Commission recommendation on action to be taken by Member States regarding national relief mechanisms(Policy Option B.2) and relief for double taxation through bilateral agreements between Member States(Policy Option B.3)could help to reduce the number of instances in which cross-border inheritances are subjected to double taxation.
Appropriate solutions must be found to address cross-border inheritance tax problems that are likely to increase in the future if no action is taken.
The Communication on"Double taxation in the Single Market"6 recognised that existing and planned instruments to relieve doubletaxation of income and capital cannot efficiently tackle cross-border inheritance tax issues and that separate solutions would be required in that tax field.
May, if the report demonstrates that cross-border inheritance tax problems persist and subject to the results of an Impact Assessment, make an appropriate proposal to eliminate those obstacles.
Presentation by a representative of the Commission(DG TAXUD) of the Communication from the Commission to the European Parliament, the Council andthe European Economic and Social Committee"Tackling cross-border inheritance tax obstacles within the EU" COM(2011) 864 final and the Commission Recommendation regarding relief for double taxation of inheritances. .