Module 121 min2199 wordsFree — no account
Inheritance: allowances, rates and a return within twelve months
The module’s worked examples, then cases to attempt before revealing their solution · 4 sections · 344 words · 4 min
Worked example
A son with a severe disability
Marco, recognised as severely disabled, inherits €1,800,000 from his mother. His allowance is €1,500,000 rather than one million, while the rate stays the one for children, 4%. So €300,000 is taxed and the tax is €12,000. Without the higher allowance he would have paid €32,000.
Worked example
A nephew inherits from his uncle
Under his uncle's will, Stefano receives €200,000; the uncle was his mother's brother. As a third-degree relative Stefano has no allowance and pays 6% on the whole sum: €12,000. Had the uncle left the same amount to a friend, the tax would have been 8%, or €16,000.
Worked example
Spreading €25,000
The self-assessed tax on an estate is €25,000. The heir pays the minimum 20% down payment, €5,000, within the 90 days. That leaves €20,000, which does not exceed €20,000, so it can be split into at most 8 quarterly instalments of €2,500 plus interest. One more euro left to pay would have allowed 12 instalments.
Practical case
Giorgio's will
Giorgio dies in 2026 owning no real estate. His will leaves €900,000 to his wife, €1,200,000 to his son, €150,000 to his sister and €50,000 to a lifelong friend. None of the beneficiaries has a recognised disability. How much inheritance tax do the four pay in total, and must a return be filed?
Hint: Take each beneficiary separately: first the allowance for their kinship, then the rate on the part above it. For the return, test the three conditions for exemption.
Show the solution
Wife: €900,000, under the one-million allowance, so no tax. Son: €200,000 over the allowance, and 4% of that is €8,000. Sister: €50,000 over her €100,000 allowance, and 6% of that is €3,000. Friend: no allowance, 8% of 50,000, which is €4,000. Total 8,000 + 3,000 + 4,000 = €15,000. A return is required: the estate does not go only to the spouse and children, and its assets are far above €100,000. It must be filed within twelve months of the death, and the self-assessed tax paid within 90 days of the deadline.
Answer: €15,000 in total, and a return must be filed
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