How much tax do I have to pay on a succession?
Last update: 10/3/2012
The following allowances have been in force since 1st January 2009:
- €60 000 for the spouse.
- €40 000 for minors.
- €20 000 for other heirs.
The following tax rates have been in force since 1st January 2009:
- For tax category I (spouses, descendants and ascendants) between 7% (up to €20 000) and 13% (from €60 000).
- For tax category II (the other heirs) between 20% (up to €20 000) and 32% (from €60 000).
Detailed information
How much is the inheritance tax?
The following allowances have been in force since 1st January 2009: €60,000 for spouses, €40,000 for minor children and €20,000 for other beneficiaries. For tax class I (spouses, descendants, ascendants), the tax rates are between 7% (up to €20,000) and 13% (above €60,000); for tax class II (other beneficiaries) they are between 20% (up to €20,000) and 32% (above €60,000).
