Taxation and customs union

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

Consultation on cross-border inheritance tax problems within the EU
Policy fields


Target groups

All stakeholders – individuals, EU countries’ tax administrations, governmental and business organisations, tax practitioners and academics – are invited to provide their views on this matter.

Period of consultation
From 10.04.2014 to 03.07.2014
Objective of the consultation

There are several reasons for launching this public consultation. On 15 December 2011 the Commission adopted a Recommendation suggesting how EU countries could, via some adjustments to their national provisions for relief for foreign inheritance taxes, ensure comprehensive relief from double taxation of inheritances in the Internal Market. The Commission committed itself to reviewing the state of play of cross-border relief for inheritances taxes within the EU and preparing a report at the end of 2014. At the same time, the Commission published a Working document setting out how inheritance taxation systems should be designed so as not to breach EU law.

The Commission would, via this public consultation, primarily like to obtain information about the legislative and administrative developments in inheritance taxation in EU countries since 2011. The Commission is also interested in receiving any information stakeholders may like to provide on cross-border inheritance tax problems which have arisen in practice, why the problems arose and which EU countries were involved. Finally, the Commission would like to obtain views on the solutions to double taxation that it proposed in its Recommendation as well as on any other feasible solutions.

On the basis of the above information the Commission would be in a position to assess whether cross-border inheritance tax problems persist within the EU and to evaluate the impact of its Recommendation on EU countries’ inheritance tax rules and practices. Should problems persist and should EU countries’ actions to tackle the problems prove to have been insufficient, the Commission will assess whether there is a need to propose further action at EU level.  

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
See the document and the questionnaire below.
View the questionnaire
In Word format
In PDF format . (For other language versions, please click on the bubble)
Reference documents and other, related consultations

COM(2011) 864 final : Communication from the Commission to the European Parliament and the Council on Tackling cross-border inheritance tax obstacles within the EU.
2011/856/EU : Commission Recommendation regarding relief for double taxation of inheritances.
SEC(2011) 1488 final: Commission staff working paper Non-discriminatory inheritance tax systems: principles drawn from EU case-law.
COM(2010)769 final : Communication from the Commission to the European Parliament and the Council on removing cross-border tax obstacles for EU citizens.

Contact details
responsible service Directorate-General for Taxation and Customs Union, Unit D2 Direct Tax Policy and Cooperation
postal address

European Commission
Directorate-General for Taxation and Customs Union
Unit D2 – Direct Tax Policy and Cooperation
Rue de Spa 3
B-1049 Brussels

Number of responses received to this consultation
Protection of personal data Specific privacy statement


"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)