Abstract:

By force of judicial principle in taxing, wealth one of the indicators of fiscal power has to be dealed with in this frame and has to be taxed. Not only wealth but also descent is taxed. Within this framework in 1959, 7338 numbered Inheritance and Transfer Tax is fixed on application. The subject of this tax is formed with descents which actualise with inheritance or other ways. But by the emergence of globalization the mobility of capital increased. By the development of technology country notion ended and people get the chance living any country. Although this situation has some pozitive effects it also brings some negative effects together. Since living in different countries has resulted in the possession of movable and immovable property in different countries. As a result of this, the transfer of these inter vivos due to death or some other reason constitutes problems in terms of international law. In those cases, the basis of the problem is about which country’s law should be constitute. The inclusion of more than one country also causes double taxation problems. A subject that results in such problems needs to be solved on an international level. In this context, after the general framework of Inheritance and Transfer Taxation is introduced in the study, the problems encountered in the implementation of the tax and how it is handled internationally will be examined through international agreements, Turkish-German Consular Treaty, some Supreme Court and State Council Decisions.

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