TITJUR Welte Opinion of Mr Advocate General Mengozzi delivered on 12 June 2013. # Yvon Welte v Finanzamt Velbert. # Reference for a preliminary ruling: Finanzgericht Düsseldorf - Germany. # Free movement of capital - Articles 56 EC to 58 EC - Inheritance tax - Deceased person and heir resident in a third country - Estate - Immovable property located in a Member State - Right to an allowance against the taxable value - Different treatment of residents and non-residents. # Case C-181/12.