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Court of Justice of the European Union · Judgment

C-142/24Familienstiftung v Finanzamt Köln-West

Decided
2025-11-13
ECLI
ECLI:EU:C:2025:873
CELEX
62024CJ0142
Finality
Final, the decision cannot be appealed

The court's own keywords

Reference for a preliminary ruling – Free movement of capital – Inheritance and gift tax – Taxation of the inter vivos transfer of assets in order to set up a foundation – Family foundation with its seat in Liechtenstein – Coherence of the tax system.

Interprets

    EUR-LexThe Court

    Read from EU:s publikationsbyrå, Cellar (EUR-Lex och CURIA) on 2026-08-22.

    The row repeats what the source states. It is not a summary, not a conclusion about any single case and not legal advice.

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