The European Commission has decided to refer Greece to the Court of Justice of the European Union regarding its inheritance tax exemption for primary residences which is applicable only to EU nationals residing in Greece.

The Greek legislation favours exclusively those taxpayers (heirs) who already live in Greece and who typically are Greek nationals. By contrast, the legislation penalises those beneficiaries who inherit a property in Greece but live outside of the country, and who normally are non-Greek nationals or Greek nationals who have exercised their fundamental freedoms by working, studying or living abroad. Such a difference in tax treatment constitutes an infringement of the free movement of capital guaranteed by Article 63 TFEU and Article 40 of the EEA Agreement.

Press release


Informatiesoort: Nieuws

Rubriek: Europees belastingrecht

H&I: Previews


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