Double Taxation with Regard to German Inheritance and Gift Tax

This article provides a comprehensive analysis of double taxation in the field of German inheritance and gift tax. It closes a gap in the literature, as most double taxation scholarship centres on income tax. The article examines the phenomena of double taxation from a legal, as well as economic, perspective. After surveying international literature in this area, the article describes how double taxation in the field of inheritance and gift tax is avoided in Germany unilaterally by crediting foreign inheritance and gift tax against German tax liabilities. Finally, the article comments on the Germany-United States Inheritance and Gift Tax Treaty (1980). The conclusion of the article is that the avoidance of double taxation is inconsistent, causing different taxation results in comparable cases, which conflicts with the principle of equality.