Abstract
This article describes the German inheritance and gift tax regime in the context of the recent decision of the ECJ in Sabine Hünnebeck (Case C-479/14), concerning the optional resident taxation of EU/EEA citizens. The German rule enshrined in section 2(3) of the Inheritance and Gift Tax Act did not withstand the scrutiny of the ECJ in Hünnebeck and might be changed shortly to bring the Inheritance and Gift Tax Law in line with EU law.
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