Effect of foreign inheritance assumptions on the inheritance tax reference date

Cross-border inheritance cases not only raise the question of the applicable inheritance law statute, but also present the parties involved with tax challenges. In its ruling of November 17, 2021 (II R 39/19), the Federal Fiscal Court (Bundesfinanzhof, BFH) dealt with the question of the effects of the inheritance law peculiarities of a foreign inheritance law statute on the tax accrual date in Germany.