UK Anti-Discrimination laws after Brexit

Sandra Fredman reflects on the possible consequences of Brexit for anti-discrimination rules, presenting some of the risks and exploring some protective possibilities.

Prof. Sandra Fredman

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Question 1 of 3

Question 1: Is double taxation of inheritance a breach of EU law?

Yes. Every inheritance is to be taxed only once; otherwise the taxpayer will be discriminated.

No. Parallel exercise of taxing rights of the Member States is not a breach of the Treaty; it is not an issue of discrimination.

Question 2 of 3

Question 2: What should be done in the EU to avoid double taxation of inheritance?

Inheritance tax legislation at EU level will be the best option.

The number of Double Tax Treaties should be increased.

A multilateral Double Tax Treaty should be implemented.

Question 3 of 3

Question 3: How should this inheritance tax EU legislation look like?

Taxes will be determined in the source and residence country according to certain criteria.

The tax authority at the habitual residence of the deceased person will be in charge.

Taxes will be paid at the place where the heir resides.

UK Anti-Discrimination laws after Brexit

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