Opinion of Advocate General Richard de la Tour delivered on 16 September 2021.#XY v Finanzamt V.#Request for a preliminary ruling from the Finanzgericht Düsseldorf.#Reference for a preliminary ruling – Free movement of capital – Articles 63 and 65 TFEU – National legislation on inheritance tax – Immovable property situated on national territory – Limited tax liability – Different treatment of residents and non-residents – Right to an allowance on the taxable value – Proportionate reduction in the case of limited tax liability – Liabilities arising from reserved portions – No deduction in the case of limited tax liability.#Case C-394/20.