background image
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.


Other Movable Property

Tangible personal property including household furniture, clothes and household items as well as art objects and collections other than the items referred to in Articles 26 and 27 above shall only be subject to inheritance tax in the Member State where such objects actually are, at the date of death.

However, boats and aircraft shall be taxable only in the Member State where they were registered.