Law on the Agreement of December 3, 1980 between the Federal Republic of Germany and the United States of America to avoid double taxation in the area of ​​estate, inheritance and gift taxes (G-SIG: 09020142)

Summary

<strong>Content:</strong> Retroactive application of the agreement from January 1, 1979, levying of a German additional tax only in cases in which there is a relief from American taxes, extension of the cooperation between the two tax administrations to inheritance and gift taxes. The costs are not significant from a budgetary perspective.<br /> <br /> <strong>Secondary keywords:</strong> Double taxation agreement/law on this Agreement of December 3, 1980 between the Federal Republic of Germany and the United States of America on the avoidance of double taxation in the area of ​​estate, inheritance and gift taxes

Machine translation from German. The official text remains authoritative.

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Documents

6 official files

• 264/82(B)

  Drucksache · DE · 16 July 1982

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• 264/82

  Drucksache · DE · 25 June 1982

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• 09/1791

  Drucksache · DE · 23 June 1982

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• 4/82(B)

  Drucksache · DE · 12 February 1982

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• 09/1357

  Drucksache · DE · 12 February 1982

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• 4/82

  Drucksache · DE · 4 January 1982

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