Inheritance tax
The inheritance tax (also: inheritance tax ., Especially in Austria and Switzerland) taxed the transfer of assets of a deceased natural person to the heirs ; the gift tax, which normally runs at the same time, taxed free gifts among the living. Unlike natural persons is used in legal entities no inheritance tax applies insofar as legal persons not die.
The inheritance tax can be levied as an estate tax, where it directly taxes the estate without taking into account the personal circumstances of the heirs , especially in the Anglo-American legal system. In most other countries as well as in Germany and in almost all cantons of Switzerland it is levied as inheritance tax, but in Liechtenstein it is levied both as inheritance tax and as inheritance tax. In the case of inheritance tax , the object of taxation is the acquisition from the purchaser. No inheritance tax is levied in Austria .
National inheritance tax
- Inheritance tax in Belgium
- Inheritance tax in Bulgaria
- Inheritance tax in Denmark
- Inheritance tax in Germany
- Inheritance tax in Estonia
- Inheritance tax in Finland
- Inheritance tax in France
- Inheritance tax in Greece
- Inheritance tax in Ireland
- Inheritance tax in Iceland
- Inheritance tax in Italy
- Inheritance tax in Latvia
- Inheritance tax in Liechtenstein
- Inheritance tax in Lithuania
- Inheritance tax in Luxembourg
- Inheritance tax in Malta
- Inheritance tax in the Netherlands
- Inheritance tax in Norway
- Inheritance tax in Austria
- Inheritance tax in Poland
- Inheritance tax in Portugal
- Inheritance tax in Romania
- Inheritance tax in Sweden
- Inheritance tax in Switzerland
- Inheritance tax in Slovakia
- Inheritance tax in Slovenia
- Inheritance tax in Spain
- Inheritance tax in the Czech Republic
- Inheritance tax in Hungary
- UK inheritance tax
- Inheritance Tax in the United States
- Inheritance tax in Cyprus
International and other foreign inheritance tax law
See also
- Inheritance (also: "inheritance")
