The taxation of inheritance, deeds of gift, parental transfer of property rights is divided into three categories. Each of them is subject to a separate tax, which depends on the degree of kinship between the testator and the heir.

The categories are defined as follows.

The first category includes spouses, persons who signed a cohabitation agreement, children, grandchildren and parents. The inheritance tax for each property unit must be paid as follows:

For a property valued at 150,000.00 euros, the tax rate is 0%, a tax of 0.00, the total value of the property is 150.000,00 euros and the corresponding tax is 0.00 euros. For property scale of 150.000,00 euros, the tax rate is 1%, the tax is in the amount of 1,500.00 euros, the total value of the property is 300.000,00 euros and the corresponding tax is in the amount of 1,500.00 euros. For higher amounts, the tax rate is 10%.

It is worth paying attention to the fact that for a surviving spouse (5 years after the marriage) and his / her minor children there is a specific limit of inheritance that is not taxable.

In addition, unofficial deed of gift or parental transfers of ownership of monetary amounts of this category are taxed outside the scale, without applying a tax-free limit of 10%.

The second category includes brothers, sisters, nephews, mothers-in-law and fathers-in-law, daughters-in-law and sons-in-law, uncles and aunts, great-grandparents, great-grandchildren and great-granddaughters, grandparents.

The inheritance tax payable for each property unit is as follows:

For a property scale valued at 30,000.00 euros, the tax rate is 0%, a tax of 0.00 euros and the total value of the property is 30.000,00 euros. For a property scale of 70,000.00 euros, the tax rate is 5%, a tax of 3,500.00 euros and the total value of the property is 100,000.00 euros. For a property scale valued at 250,000.00 euros, the tax rate is 10%, a tax of 20,000.00 euros, the total value of the property is 300,000.00 euros. For higher amounts, the tax rate amounts to 20%.

It should be noted that parental transfers of ownership rights of monetary amounts of this category or unofficial donations and gifts are taxed outside the scale, without the application of a tax-free limit of 20%.

The third category includes taxpayers-relatives of the donor through marriage or by blood and third parties. Thus, the inheritance tax for each property unit is as follows:

For a property scale of 6.000,00 euros, the tax rate is 0%, a tax of 0.00 euros, the total value of the property is 6.000,00 euros. For the scale of property worth 66,000.00 euros, the tax rate is 20%, the tax in the amount of 13,200.00 euros, the total value of the property is 72,000.00 euros. For the scale of property worth 195,000.00 euros, the tax rate is 30%, the tax is 58,500.00 euros, the total value of the property is 267.000,00 euros. For higher amounts, the tax rate is 40%.

Parental transfers of ownership of money or unofficial donations of this category are taxed outside the scale at a rate of 40% and without the application of a tax-free limit.

The payment of the contribution is processed with 12 equal monthly payments, each of which amounts to less than 500 euros.

An application for inheritance from the date of death must be submitted within six months, if the testator has died in another country – within a year, in case of death of the testator in another country or if the heir resided abroad at the time of the testator’s death.

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