15/03/2011 (Agence Europe) - Infringement, Germany. On Monday 14 March, the European Commission sent a reasoned opinion to Germany requesting it to amend its inheritance tax and gift tax legislation, which discriminates against residents of other EU member states and breaches EU law on the free movement of capital by dissuading investors from investing in real estate in Germany. Under German tax law, a tax exemption on inheritance of up to €500,000 is granted to German residents (depending...