Article 10
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: (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; (b) the property is introduced not more than two years after the date on which such individual enters into possession of the property.