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Exempt estates
Free estates
The legal provisions provide for a number of exemptions in matters of succession.
In particular, successions between spouses or civil partnerships, successions between brothers and sisters living together and under conditions.
Calculation of inheritance tax
Inheritance tax is calculated according to the net share to each heir, i.e. after application of the allowances according to family ties.
The amount of duty due is then calculated by applying a rate as provided for by the General Tax Code and duty reductions where applicable.
Deductions
• In direct line (parents-children): deduction of € 100,000 on the share of each of the ascendants.
• Between brothers and sisters: deduction of €15,932
• In favour of nephews or nieces: allowance of €7,967
• For people with disabilities: allowance of €159,325
• In the absence of application of these allowances: a reduction of € 1,594 is applicable.
Duty reductions
This is essentially the reduction of dependency entitlements.
Thus, if the heir has at the time of death at least 3 children, he benefits from a reduction on the inheritance tax to be paid of:
• for direct line successions: €610 per child beyond the 2nd
• for other estates: €305 per child beyond the 2nd
In particular, successions between spouses or civil partnerships, successions between brothers and sisters living together and under conditions.
Calculation of inheritance tax
Inheritance tax is calculated according to the net share to each heir, i.e. after application of the allowances according to family ties.
The amount of duty due is then calculated by applying a rate as provided for by the General Tax Code and duty reductions where applicable.
Deductions
• In direct line (parents-children): deduction of € 100,000 on the share of each of the ascendants.
• Between brothers and sisters: deduction of €15,932
• In favour of nephews or nieces: allowance of €7,967
• For people with disabilities: allowance of €159,325
• In the absence of application of these allowances: a reduction of € 1,594 is applicable.
Duty reductions
This is essentially the reduction of dependency entitlements.
Thus, if the heir has at the time of death at least 3 children, he benefits from a reduction on the inheritance tax to be paid of:
• for direct line successions: €610 per child beyond the 2nd
• for other estates: €305 per child beyond the 2nd
Good to know
Since these allowances are renewable every fifteen years, the earlier you start giving, the more you reduce your heirs' bills.
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