Court of Justice 13 March 2025, C-142/24 (Familienstiftung v Finanzamt Köln-West.)

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The Advocate General's opinion addresses the legality of Germany's taxation of a family foundation established in Liechtenstein by a German resident, specifically regarding the application of gift tax and the differing tax treatment compared to domestic foundations. It argues that the German legislation, which imposes a higher tax burden on foreign family foundations, may restrict the free movement of capital as guaranteed by Article 40 of the EEA Agreement. The opinion concludes that such differential treatment requires justification based on public interest and proportionality, raising significant implications for the cohesion of the German tax system.AI

European Union · · · 13-03-2025

OPINION OF ADVOCATE GENERAL CAMPOS SÁNCHEZ-BORDONA delivered on 13 March 2025 ( 1 ) Case C‑142/24 Familienstiftung v Finanzamt Köln-West (Request for a preliminary ruling from the Finanzgericht Köln (Finance Court, Cologne, Germany)) (Reference for a preliminary ruling – Article 40 of the Agreement on the European Economic Area – Article 63 of the FEU Treaty – Free movement of capital –

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