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Consultation on possible approaches to tackling cross-border inheritance tax obstacles within the EU

Title
Consultation on possible approaches to tackling cross-border inheritance tax obstacles within the EU
Policy fields

Taxation

Target groups

The Commission would like to draw on the expertise and experience of all parties interested in commenting on cross-border inheritance tax issues. All stakeholders – individual citizens, businesses, Member States, tax administrations, intergovernmental, non-governmental and business organisations, tax practitioners and academia - are invited to provide their views on this matter.

Period of consultation
From 25/06/2010 to 22/10/2010
Objective of the consultation

It appears that cross-border inheritance tax issues are becoming one of growing concern to EU citizens. It is possible that EU Member States' inheritance tax rules as applied in cross-border situations are hindering EU citizens from benefiting fully from their right to move and operate freely across borders within the Internal Market. These rules may also be creating difficulties for the transfer of small businesses on the death of owners.

The Commission is currently working on several different fronts to obtain more evidence of the extent of any cross-border inheritance tax problems within the EU and to find solutions to any problems identified. The Commission is launching the present public consultation to obtain views from all interested stakeholders and individuals on the extent of the problem and ideas on possible solutions. 

How to submit your contribution

We welcome contributions from citizens, organisations and public authorities.

  • If you are answering this consultation as a citizen, please click hereto submit your contribution.
  • If you are answering this consultation on behalf of an organisation, please click hereto submit your contribution.
  • If you are answering this consultation on behalf of a public authority, please click hereto submit your contribution.

Received contributions will be published on the Internet. It is important to read the specific privacy statement attached to this consultation for information on how your personal data and contribution will be dealt with.

View the consultation document
Consultation paperpdf(31 kB) Choose translations of the previous link  For other language versions please click on the bubble
Reference document

The Commission published an external studypdf(1.34 Mb) Choose translations of the previous link  and annexpdf(348 kB) Choose translations of the previous link  , which provides more information about the extent of cross-border inheritance tax problems.

Contact details
responsible serviceDirectorate-General for Taxation and Customs Union,
Unit D.2 "Direct Tax Policy & Cooperation"
e-mailTAXUD-D2-Consultation@ec.europa.eu
postal address

European Commission
Directorate-General for Taxation and Customs Union
Unit D.2 "Direct Tax Policy & Cooperation"
B-1049 Brussels

Number of responses received to this consultation
-
Results of consultation and next steps

Summary Reportpdf(39 kB)

Protection of personal dataSpecific privacy statementpdf(14 kB) Choose translations of the previous link 

 

 

"How to submit your contribution" in respect of organisations

In the interests of transparency, organisations (including, for example, NGOs, trade associations and  commercial enterprises) are invited to provide the public with relevant information about themselves by registering in the Interest Representative Register and subscribing to its Code of Conduct

If you are a Registered organisation, please indicate the name and address of your organisation and your Register ID number on the first page of your contribution. Your contribution will then be considered as representing the views of your organisation.

Submit your contribution.

If your organisation is not registered, you have the opportunity to Register now.

Then return to this page to submit your contribution as a Registered organisation.

Responses from organisations not registered will be published separately.
Non-registered organisations, please submit your contributions here.

The Commission asks organisations who wish to submit comments in the context of public consultations to provide the Commission and the public at large with information about whom and what they represent. If an organisation decides not to provide this information, it is the Commission's stated policy to list the contribution as part of the individual contributions. (Consultation Standards, see COM (2002) 704, and Communication on ETI Follow-up, see COM (2007) 127 of 21/03/2007)