Inheritance Taxes and Estate Taxes in Europe
Estate, Inheritance, and Gift Taxes in Europe
Estate, Inheritance, and Gift Tax Levies in 35 EU Member States and European OECD Countries, as of 2024
| Country | Estate/Inheritance/Gift Tax | Tax Rate |
|---|---|---|
| Austria (AT) | No | – |
| Belgium (BE) | Yes | 3-80% |
| Bulgaria (BG) | Yes | 0.4-6.6% |
| Croatia (HR) | Yes | 4% |
| Cyprus (CY) | No | – |
| Czech Republic (CZ) | Yes | Income tax applies (inheritances are fully tax-exempt, but gifts may be taxed at personal income tax rates) |
| Denmark (DK) | Yes | 0-52.07% |
| Estonia (EE) | No | – |
| Finland (FI) | Yes | 7-33% |
| France (FR) | Yes | 5-60% |
| Georgia (GE) | No | – |
| Germany (DE) | Yes | 7-50% |
| Greece (GR) | Yes | 1-40% |
| Hungary (HU) | Yes | 9-18% |
| Iceland (IS) | Yes | 10% inheritance tax, gifts are subject to personal income tax |
| Ireland (IE) | Yes | 33% |
| Italy (IT) | Yes | 4-8% |
| Latvia (LV) | No | No tax on inheritances/estates, but income tax can apply to gifts |
| Lithuania (LT) | Yes | 5-10% |
| Luxembourg (LU) | Yes | 0-48% |
| Malta (MT) | No | No inheritance/estate/gift tax, but income tax on capital gains and property transfer tax can apply |
| Moldova (MD) | No | – |
| Netherlands (NL) | Yes | 10-40% |
| Norway (NO) | No | – |
| Poland (PL) | Yes | 0-20% |
| Portugal (PT) | Yes | 10% |
| Romania (RO) | No | No inheritance/estate/gift tax, except in relation to transfer of real estate in certain circumstances |
| Slovakia (SK) | No | – |
| Slovenia (SI) | Yes | 5-39% |
| Spain (ES) | Yes | 7.65-87.6% |
| Sweden (SE) | No | No inheritance/estate/gift tax, but capital gains tax can apply |
| Switzerland (CH) | Yes | 0-50% (depends on canton) |
| Turkey (TR) | Yes | 1-30% |
| Ukraine (UA) | Yes | Personal income tax rate applies |
| United Kingdom (GB) | Yes | 20-40% |
Sources: EY, “Worldwide Estate and Inheritance Tax Guide 2024,” 2024, https://assets.ey.com/content/dam/ey-sites/ey-com/en_gl/topics/tax/tax-guides/2023/ey-worldwide-estate-and-inheritance-tax-guide-2023.pdf; PwC, “Worldwide Tax Summaries,” accessed Apr. 3, 2025, https://taxsummaries.pwc.com/; and Bloomberg Tax, “Country Guides,” accessed Apr. 3, 2025, https://bloomberglaw.com/product/tax/toc_view_menu/3380/.
Data compiled by Cristina Enache
