Gift and inheritance tax rates 2022

How much gift or inheritance tax you pay depends on your relationship with the deceased and the value of the gift or inheritance. The table shows which rate applies.

You do not pay inheritance tax on a set amount. This is the exemption. How big the exemption is depends on your relationship with the deceased. The table shows which exemption applies.

*If both parents inherit, the exemption for them together is €51,053. If one parent inherits, the exemption for this parent is also €51,053.

Gift tax exemptions

You do not pay gift tax on a set amount. This is the exemption. An exemption applies per recipient and per calendar year.

To children between the ages of 18 and 40, it is possible to make a one-off exempted gift of €27,231 which amount is increased to €56,724 if the amount is used to finance a study and to €106,671 if the amount is used for the child's own home. Note: you must always file a gift tax return for these gifts. One-off increased home exemption Persons aged between 18 and 40 years can make a one-off exempted gift of € 106,671 if the amount is used for that person's own home. Please note: you must always file a gift tax return for these gifts.