Free comparison
Inheritance tax in Europe.
35 countries compared.
How much does inheriting cost elsewhere? At the extreme Spain demands up to 87.6 %, ten countries levy no tax at all - Germany sits mid-field at 7 to 50 %. Sort, filter and compare with Germany as the reference. Data: Tax Foundation 2025.
Inheritance tax in Europe compared
Top tax rates on inheritances and gifts across 35 European countries. The ranges reflect classes of kinship and - in Belgium and Switzerland - regional rates. Germany is highlighted as the reference.
22
with a dedicated tax
3
via income tax
10
without a dedicated tax
Germany
Germany: 7 to 50 % depending on tax class (§ 19 ErbStG). Close relatives (tax class I) pay 7 to 30 %, more distant acquirers up to 50 %.
7-50 %
22 countries with a dedicated tax
| Country | Top tax rate | Classification |
|---|---|---|
| Spain | 7.65-87.6 % | Inheritance/gift |
| Belgium | 3-80 % | Inheritance/gift |
| France | 5-60 % | Inheritance/gift |
| Denmark | 0-52.07 % | Inheritance/gift |
| GermanyReference | 7-50 % | Inheritance/gift |
| Switzerland | 0-50 % | Inheritance/gift |
| Luxembourg | 0-48 % | Inheritance/gift |
| Greece | 1-40 % | Inheritance/gift |
| Netherlands | 10-40 % | Inheritance/gift |
| United Kingdom | 20-40 % | Inheritance/gift |
| Slovenia | 5-39 % | Inheritance/gift |
| Finland | 7-33 % | Inheritance/gift |
| Ireland | 33 % | Inheritance/gift |
| Turkey | 1-30 % | Inheritance/gift |
| Poland | 0-20 % | Inheritance/gift |
| Hungary | 9-18 % | Inheritance/gift |
| Iceland | 10 % | Inheritance/gift |
| Lithuania | 5-10 % | Inheritance/gift |
| Portugal | 10 % | Inheritance/gift |
| Italy | 4-8 % | Inheritance/gift |
| Bulgaria | 0.4-6.6 % | Inheritance/gift |
| Croatia | 4 % | Inheritance/gift |
| Czech Republic | via income tax | Income tax |
| Latvia | via income tax | Income tax |
| Ukraine | via income tax | Income tax |
| Austria | None | Tax-free |
| Cyprus | None | Tax-free |
| Estonia | None | Tax-free |
| Georgia | None | Tax-free |
| Malta | None | Tax-free |
| Moldova | None | Tax-free |
| Norway | None | Tax-free |
| Romania | None | Tax-free |
| Slovakia | None | Tax-free |
| Sweden | None | Tax-free |
Source: Tax Foundation, Estate, Inheritance and Gift Taxes in Europe (2025). Top tax rates, as of 2025. Ranges depend on class of kinship and region.
Note: This overview shows published top tax rates and is no substitute for advice. What really counts are allowances, classes of kinship, valuation rules and double-taxation treaties. Where assets or heirs span several states, double taxation can arise; the EU Succession Regulation (EU-ErbVO) governs only the applicable succession law, not the tax. The individual case is always decisive.
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At a glance
The extremes in Europe
From the Spanish peak to the ten tax-free countries - this is how far the statutory maximum rates spread.
| Country | Top tax rate |
|---|---|
| SpainHighest top rate | 7.65-87.6 % |
| BelgiumGraduated by region | 3-80 % |
| FranceBy class of kinship | 5-60 % |
| GermanyReference, high allowances | 7-50 % |
| ItalyLow rates, among the lowest in the EU | 4-8 % |
| Austria, Sweden and others10 countries with no tax of their own | None |
Top tax rates, as of 2025 (Tax Foundation). Ranges depend on class of kinship and region. Allowances not reflected.
Frequent questions
Understanding inheritance tax in Europe
Which country in Europe has the highest inheritance tax?
The highest statutory top rate is found in Spain, at up to 87.6 % - this value applies to distant acquirers with high prior wealth and depends on the autonomous region. Belgium follows with up to 80 % (graduated by region) and France with up to 60 %. Important: these are the peak values for distant heirs. Close relatives pay considerably less in almost every country, because lower tax classes and high allowances apply.
Which European countries levy no inheritance tax?
Ten of the 35 countries covered here have no inheritance or gift tax of their own: Austria, Sweden, Norway, Estonia, Cyprus, Malta, Romania, Slovakia, Georgia and Moldova. Austria, for instance, abolished its inheritance tax in 2008. Tax-free does not automatically mean cost-free - with real estate other levies such as property-transfer or foundation taxes can arise. Three further countries (Czech Republic, Latvia, Ukraine) capture the acquisition through income tax.
How does Germany's inheritance tax compare?
Germany sits mid-field in Europe with rates from 7 to 50 % (§ 19 ErbStG). Close relatives in tax class I - spouses, children, grandchildren - pay only 7 to 30 %, more distant acquirers up to 50 %. The decisive factor is the high allowance: spouses stay tax-free up to EUR 500,000, children up to EUR 400,000 (§ 16 ErbStG). As a result the real burden on family wealth is often lower than the nominal rate suggests.
What applies when assets or heirs are in several countries?
Then double taxation looms: several states can tax the same acquisition, for example the deceased's state of residence and the state where a property is located. The EU Succession Regulation (EU-ErbVO) has, since 2015, governed only which succession law applies - not the tax. For inheritance tax there are only a few double-taxation treaties (Germany has them with France, Denmark, Sweden, Switzerland and the USA, among others). In all other cases only the credit under § 21 ErbStG and forward-looking planning help.
Are the top rates shown the actual tax burden?
No. The ranges shown here are the statutory maximum rates. They apply to the worst case - distant acquirers, high values, no allowances. The actual burden depends on the degree of kinship, the value acquired, allowances and valuation rules. A child inheriting from a parent in Germany pays nothing at all on the first EUR 400,000, and above that 7 to 19 % depending on the amount. A meaningful comparison of an individual case therefore always requires an individual review.
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One plan instead of double tax.
A property abroad, heirs in several countries or a relocation in the works? Then the structure decides the tax burden. In a personal conversation we put your situation in context and show the route with the lowest burden.