Test yourself Question 1 of 6 Question 1 of 6
Into which class do parents fall when their child makes them a gift?
class I, as with an inheritance class II, because class I covers them only on acquisitions upon death class III
Question 2 of 6 Question 2 of 6
What is the allowance of a grandchild whose parents are still alive?
400,000 euros 200,000 euros 100,000 euros
Question 3 of 6 Question 3 of 6
How do the allowances of classes II and III differ?
class II receives double not at all, both are 20,000 euros class III receives no allowance
Question 4 of 6 Question 4 of 6
At what value is an earlier acquisition attributed to the last one?
at its value at the time of the last acquisition at its earlier value at the average of the two values
Question 5 of 6 Question 5 of 6
How often is the personal allowance available?
once per gift once every ten years and per donor once in a lifetime
Question 6 of 6 Question 6 of 6
An estate of one million is divided among four children. How is it taxed?
the estate as a whole, with one allowance each acquisition separately, each with its own allowance the estate as a whole, with four allowances
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