The EU Commission has now published the results of its investigation of the obstacles faced by EU citizens where there are cross border tax matters at issue. In the case of inheritances this can arise where assets are located in different member states or where the deceased had different connections with different countries, such as habitual residence in one country, tax residence in another and domicile in another. The EU Commission is looking at all the taxes and has announced its intention to simplify such cross border tax issues, see press release here.
