{
  "url": "https://openlegislation.uk/eu-directive-2009-55/article-10",
  "json_url": "https://openlegislation.uk/eu-directive-2009-55/article-10.json",
  "legislation": "eudr/2009/55",
  "legislation_title": "Council Directive 2009/55/EC of 25 May 2009 on tax exemptions applicable to the permanent introduction from a Member State of the personal property of individuals (Codified version)",
  "legislation_url": "https://openlegislation.uk/eu-directive-2009-55",
  "path": "article/10",
  "kind": "article",
  "number": "10",
  "heading": null,
  "text": "By way of derogation from Articles 2(2) and (3), 4 and 5(2), but without prejudice to the other provisions contained in Articles 2, 3 and 5, any private individual who acquires by inheritance (causa mortis) the ownership or the beneficial ownership of personal property of a deceased person which is situated within a Member State shall be entitled to exemption from the taxes referred to in Article 1(1) when introducing such property into another Member State in which he has a residence, provided that:\n(a) such individual provides the competent authorities of the Member State of destination with a declaration issued by a notary or other competent authority in the Member State of origin that the property he is introducing has been acquired by inheritance;\n(b) the property is introduced not more than two years after the date on which such individual enters into possession of the property.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eudr/2009/55/article/10",
    "retrieved_at": "2026-11-01T15:22:11.440005+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}