German-Dutch cross-border estate taxation: constitutional challenge to the non-crediting of foreign gift tax in inheritance assessment.

The Federal Constitutional Court denied leave to file the constitutional complaint, thereby leaving the lower court's judgment in force. The dispute concerned the assessment of German inheritance or gift tax and the complainant's challenge to the refusal to credit foreign (Dutch) gift tax paid in a prior inheritance, which the complainant argued violated equal treatment or federalism principles. The decisive legal basis was the standard for constitutional complaints, specifically that the alleged violations of fundamental rights did not meet the threshold of individual constitutional significance required for the Court to accept the case for review, resulting in a non-acceptance without a substantive hearing on the tax credits issue.