Brussels, 20/11/2015 (Agence Europe) - On Thursday 19 November, the European Commission sent a reasoned opinion to Germany, calling on the country to bring its inheritance tax rules on special maintenance allowances into line with EU law.
German legislation allows German tax authorities to grant a special maintenance allowance to surviving spouses or registered partners of a deceased individual only if either one or both of them are tax residents in Germany. The allowance is not available...