In further detail
At what point in time should the location of the property be assessed?
There can be no discussion as to the location of immovable property.
The location of movable property, however, may pose difficulties, especially when that property can easily be moved (financial assets, shares in a company, works of art, ships or aircraft).
Note : Is it the date of death or the date when the court was seized that should be taken into account?
The Regulation does not answer this question.