Inheritance tax
We also tried to figure out three special problems-questions to our member countries. Here are the interesting result:*Is it possible to move outside the country without taxation?
YES: BEL, CYP, FRA and NED ** (with some limitations), POR, SUI, SWE
NO: CZE, GER (unclear)
*Is it possible to sign a pre-nuptial (premartial) agreement?
YES: BEL, CZE, FRA, LUX, POR, SWE, GER, NED
NO: CYP, SUI
*Is it possible to sign a pact between donors and future inheritors?
YES: BEL, CZE, FRA, POR, SUI, GER, NED ***
NO: CYP, LUX, SWE
** = (NED) Its only effective when one dies at least ten years after emigration or changes nationality within those ten years. This part of law is now a case in the European Court of Law for possible discrimination.
***= (NED) In Netherlands this cannot be done by founding a trust since the Netherlands do not have trust legislation. Other ways (e.g. by using a foundation) usually raise the amount of inheritance tax due. Trusts founded elsewhere are to be respected, but all Dutch tax laws threat them as foundations
