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UK Government has announced plans to create a publicly accessible central registry of information on beneficial ownership to better identify who really owns a company in the UK. 

Family members left out of an expat´s last will and testament might soon find it easier to contest its bequests if a bill now before parliament is voted into law. Non-beneficiaries in the home country who are considered to have legal claims may well be […]

The European Court of Justice has recently (17 October) stated that the taxable base of the inheritance tax of a non-resident heir, where he is partially subject to inheritance tax in Germany, is less than that of a resident or non-resident heir who is wholly […]