2023 – Inheritance tax
Source : Directorate for Legal and Administrative Information (Prime Minister)
To calculate the amount of succession duties, several steps are required. After taking an inventory of the deceased’s assets and removing the debts, it is necessary to determine your share of the estate. You will have to pay tax on this estate according to a schedule and taking into account an allowance. You can benefit from a reduction of this tax. You can request payment terms.
Spouse and Pacs partner
You are exempt from inheritance tax
Children
Allowance : 100 000 €
The allowance applies to the death of each of the 2 parents for each child.
| Part taxable after allowance | Tax rate |
| Up to 8 072 € | 5 % |
| From 8 073 € to 12 109 € | 10 % |
| From12 110 € to 15 932 € | 15 % |
| From 15 933 € to 552 324 € | 20 % |
| From 552 325 € to 902 838 € | 30 % |
| From 902 839 € to1 805 677 € | 40 % |
| More than 1 805 677 € | 45 % |
Grandchildren
Allowance : 1 594 €
| Part taxable after allowance | Tax rate | |
| Until 8 072 € | 5 % | |
| De 8 073 € à 12 109 € | 10 % | |
| De 12 110 € à 15 932 € | 15 % | |
| De 15 933 € à 552 324 € | 20 % | |
| De 552 325 € à 902 838 € | 30 % | |
| De 902 839 € à 1 805 677 € | 40 % | |
| More than 1 805 677 € | 45 % | |
Sisters and brothers :
You are exempt from the payment of inheritance tax if you meet the following 3 conditions at the time of death:
- You lived with the deceased constantly for the five years preceding his death
- You are single, widowed, divorced or separated from your body
- You are over 50 years of age or have a disability that does not allow you to work.
Otherwise,
Allowance : 15 932 €
| Part taxable after allowance |
Tax rate |
||
| Less than 24 430 € | 35 % | ||
| More than 24 430 € | 45 % | ||
Nieces – nephews / Aunts – Uncles
Allowance : 7 967 €
Tax rate on part taxable after allowance 55%
The nephew or niece who inherits instead of one of his/her parents (already deceased or who has renounced the inheritance) can benefit under conditions from a reduction of €15,932 (shared if they are 2 or more ) and the following rates.
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