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Total amout of the inheritance: ...................................
Name of the heir: .................................. spouce - child - ... age: ...... born: .......
Part inherited by this heir: 1/1 ..... usufruct - 1/1 ...... nude property - 1/1 ...... full property
Amout inherited by this person: .............................
Tax to be payed by this person: 1.500 - 5.500 - 12.250 - 25.750 - 85.750 -
.................................. + ........................ x ......... 3 - 8 - 9 - 18 -
24 - 30 percent
= .......................................... euro
The tarriff below is applied on the part inherited by one person.
On the first 50.000 euro you pay 3% inheritance tax
If you inherit more than 50.000 euro you pay 1.500 euro plus 8% on everything above 50.000 euro.
If you inherit more than 100.000 euro you pay 5.500 euro plus 9% on everything above 100.000 euro.
If you inherit more than 175.000 euro you pay 12.250 euro plus 18% on everything above 175.000 euro.
If you inherit more than 250.000 euro you pay 25.750 euro plus 24% on everything above 250.000 euro.
If you inherit more than 500.000 euro you pay 85.750 euro plus 30% on everything above 500.000 euro.
On the first 12.500 euro you pay 3% inheritance tax
If you inherit more than 12.500 euro you pay 375 euro plus 4% on everything above 12.500 euro.
If you inherit more than 25.000 euro you pay 875 euro plus 5% on everything above 50.000 euro.
If you inherit more than 50.000 euro you pay 2.125 euro plus 7% on everything above 50.000 euro.
If you inherit more than 100.000 euro you pay 5.625 euro plus 10% on everything above 100.000 euro.
If you inherit more than 150.000 euro you pay 10.625 euro plus 14% on everything above 150.000 euro.
If you inherit more than 200.000 euro you pay 17.625 euro plus 18% on everything above 200.000 euro.
If you inherit more than 250.000 euro you pay 26.625 euro plus 24% on everything above 250.000 euro.
If you inherit more than 500.000 euro you pay 86.625 euro plus 30% on everything above 500.000 euro.
