Exemptions in the event of inheritance

During a succession, the amount of duties to be paid is calculated on the value of the assets of the deceased, once the debts have been deducted. However, certain more or less important exemptions are possible. They depend on the quality of the heir or of the deceased, or even on the nature of the assets transferred.

Exemptions linked to the heir

If you were married or in a civil partnership with the deceased, you do not have to pay any inheritance tax.

If you were the child of the deceased, you are exempt from inheritance tax if the gross estate assets (the total value of the estate before deduction of debts) is less than €50,000 and if you have not benefited from a donation or manual gift from the deceased.

If you inherit as a sibling, you may also be exempt if you meet the following three conditions:

  •  Have lived with the deceased for the five years preceding his death.
  •  Being single, widowed, divorced or separated.
  •  Be over 50 or physically unable to work.

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