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CHAPTER 1 - General Provisions
CHAPTER 2 - Taxation of Income
CHAPTER 3 - Inheritance Tax
CHAPTER 4 - Registration Fees Other than Inheritance Tax-Stamp Duty
CHAPTER 5 - Administrative Assistance
CHAPTER 6 - Special Provisions
CHAPTER 7 - Transitional Provisions
CHAPTER 8 - Final Provisions
Note: This Treaty may be impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS (MLI). MLI impact on Tax Treaties is available with the Orbitax International Tax Research & Compliance Expert.

ARTICLE 24

Taxes Concerned

(1) This article applies to estate taxes imposed on behalf of each Member State.

There shall be regarded as estate taxes any taxes levied upon death of a person in the form of taxes on the estate, taxes on parts of an estate, capital transfer tax or taxes on gifts mortis causa.

(2) The existing taxes to which this article applies, in each Member State are listed in the Annexure to this Regulation.