Neither the transferor nor the transferee is a resident
If neither the transferor nor the transferee is a resident, an
allowance of € 2,000 applies throughout. In addition, there is a
surviving-spouse exemption of € 256,000 less any survivors’
benefts not subject to inheritance tax, and special exemptions
for children ranging from € 10,300 to € 52,000 depending on
their age. Other exemptions from tax may be allowed under
certain circumstances.
Taxable transfers of property are subject to inheritance tax at
graduated rates, depending on the value of the property and the
classes of family relationship mentioned above. The tax rates
can be illustrated as shown in table 19. For purposes of deter-
mining the applicable tax rate, transfers within a period of ten
years are accumulated, and any inheritance tax that should have
been previously levied on the transfers is credited against the
resulting entire tax liability.
Accordingly, the personal exemptions
are available every ten years.
EU Forecast
euf:ba.18g:147/nws-01