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HomeStudy on inheritance taxes in EU Member States and on possible mechanisms to resolve problems of double inheritance taxation in the EU
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The domestic rules on inheritance tax vary substantially among the 27 Member States of the European Union. A majority of the 27 Member States (18) have an inheritance or an estate tax, which is respectively levied on the heirs or the estate of a deceased person. Out of these 18 Member States 15 have an inheritance tax and 4 have an estate tax. Denmark is the only Member States with both inheritance tax and estate tax. Nine Member States impose neither an inheritance tax nor an estate tax. Inheritance taxation may create two potential internal market problems. First, cross-border discrimination may arise if non-domestic assets and/or liabilities are subjected to higher levels of inheritance taxes than equivalent domestic categories. Second, assets and liabilities may end up being taxed for inheritance purposes in more than one EU tax jurisdiction potentially leading to very high levels of taxation. Both problems arise from the fact that EU citizens own assets outside their home Member State and may have relatives as well in other EU Member States. During recent years, the attention to both problems has increased. This study explores three key issues in this regard: -The nature of the cross-border problems (discrimination and double taxation) - The economic significance of the problems - Possible policy solutions to the problems.
- Published:
- Corporate author(s): Copenhagen Economics , Directorate-General for Taxation and Customs Union (European Commission)
- Personal author(s): Næss-Schmidt, Helge Sigurd ; Jervelund, Christian ; Pedersen, Torben Thorø ; Harhoff, Frederik ; Winiarczyk, Marcin
- Themes: Taxation
- Subject: double taxation , EU Member State , exemption from customs duties , international tax law , report , tax exemption , tax relief , tax system
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| ISSN | ISBN | DOI | Catalogue number KP-01-16-732-EN-N |
- Released on EU publications website:
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