Inheritance & Estate Tax in Europe by Country
Which European countries tax inheritances, estates and gifts — and at what rates — from Austria's zero to Spain's regional system, with key allowances for spouses and children.
Estimates only — not tax advice. Tax rules change and depend on your situation; check with the tax authority or a tax professional.
How to use
- 1Find the country where the person who died lived (and where any property is).
- 2Check the rate range and the notes on allowances for close family.
- 3Confirm with a local adviser — rates depend on the heir's relationship and the amount.
Frequently asked questions
Which European countries have no inheritance tax?
Austria, Cyprus, Estonia, Latvia, Malta, Norway, Romania, Slovakia and Sweden have no inheritance or estate tax (some tax certain gifts or transfers in other ways).
Which country decides — where I live or where the person lived?
Usually the country where the deceased lived, and also the country where real estate is located. Some countries (like Spain, Germany and Ireland) also tax heirs who live there. Double-tax treaties are rare for inheritances.
Why are some top rates so high?
The top rates usually apply only to distant relatives or unrelated heirs receiving large amounts. Spouses and children often pay little or nothing thanks to large allowances.