More and more people have financial interests, such as property ownership or business concerns, which cross European borders. With the complexities of the different tax systems, advisers need reliable information and guidance on the cross-border aspects of estate planning and capital taxes to ensure they give the best possible advice to their clients.
Capital Taxes and Estate Planning in Europe provides both the information and the guidance. It answers questions on:
* What are and what are not recognised as legal entities, e.g. companies, trusts and partnerships
* What forms of ownership are accepted, e.g. joint tenancies
* What are the legal requirements with regard to lifetime gifts, how they can be made and to whom; the work also highlights where restrictions can occur
* What is the law relating to the estates of deceased individuals with sections on wills, intestacy, succession and administration of estates
* What are the concepts of domicile and residence and how these affect capital taxation
* What are the various capital taxes in each country and what is taxable, how valuations are arrived at, who pays the tax and when it has to be paid
* What are the various reliefs and exemptions that can be utilised to reduce the impact of capital taxes
* What are the relevant statutory or judicial anti-avoidance rules and principles
* What is the extent of Double Tax Treaties between the state in question and other EC members
Belgium. Cyprus. Denmark. England & Wales. France. Germany. Greece. Gibraltar. Ireland. Italy. Jersey. Luxembourg. Monaco. Netherlands. Portugal. Scotland. Spain. Structure of chapters: Part 1: General Law. Legal persons and organisations. Forms of ownership. Lifetime gifts. Estates of deceased. Individuals. Part 2: Taxation. Taxes. Principles of estate planning. Anti-tax avoidance. Double tax relief. Enforcement and exchange of information.