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Inheritance tax is calculated, for each heir separately, on his share of the inheritance.

1 Direct line, spouses, registered partners

on the band between

Rate

 Tax on previous bands

€0   

-    €50 000

3%

 

€50 000   

-    €100 000

8%

+  €1 500

€100 000   

-    €175 000

9%

+  €5 500

€175 000   

-    €250 000

18%

+ €12 250

€250 000   

-    €500 000

24%

+ €25 750

over €500 000

30%

+ €85 750

Each heir is taxed on his own share with a tax-free allowance of €15,000 each. For children under 21, €2,500 is added for each year under 21.   If the deceased owned or co-owned his principal residence, there is a reduction of the inheritance tax.

There is an inheritance tax exemption for the family home when it is inherited by the spouse or civil partner. 

2 Between brothers and sisters

on the band between

Rate

 Tax on previous bands

€0   

-    €12 500

20%

 

€12 500   

-    €25 000

25%

+   €2 500

€25 000   

-    €50 000

30%

+   €5 625

€50 000   

-    €100 000

40%

+  €13 125

€100 000   

-    €175 000

55%

+  €33 125

€175 000   

-    €250 000

60%

+  €74 375

over €250 000

65%

+ €119 375

3. Between uncles/aunts and nephews/nieces
(the tax is calculated for the whole group at the following rates)

on the band between

Rate

 Tax on previous bands

€0   

-    €50 000

35%

 

€50 000   

-    €100 000

50%

+ €17 500

€100 000   

-    €175 000

60%

+ €42 500

over €175 000

70%

+ €87 500

4 Between other persons
(the tax is calculated for the whole group at the following rates)

on the band between

Rate

 Tax on previous bands

€0   

-    €50 000

40%

 

€50 000   

-    €75 000

55%

+ €20 000

€75 000   

-    €175 000

65%

+ €33 750

over €175 000

80%

+ €98 750

Charity

Legacies tot non-profit associations and foun­dations: 25% (12.5% if they have been recognised as charitable institutions by the federal government).