| Value of the taxable transfer in euro up to (inclusive)2 | Percentage rate in tax class | ||
|---|---|---|---|
| I | II | III | |
| 1: Law as of 01 January, 2010 (Growth Acceleration Act). 2: Section 19 subsection 3 of the Inheritance and Gift Tax Act contains a hardship clause specifying that, where a taxable transfer size class is exceeded, the additional tax is limited to the additional transfer. For example, a taxable transfer of tax class I amounting to Euro 300,800 (law as of 01 January, 2009) is not taxed at 15% but only at 11% up to the value limit. Only the additional transfer, id est the amount exceeding the previous size class (Euro 800), is taxed at 50%. The taxpayer thus "saves" taxes totalling Euro 11,720. | |||
| 75,000 | 7 | 15 | 30 |
| 300,000 | 11 | 20 | 30 |
| 600,000 | 15 | 25 | 30 |
| 6,000,000 | 19 | 30 | 30 |
| 13,000,000 | 23 | 35 | 50 |
| 26,000,000 | 27 | 40 | 50 |
| over 26,000,000 | 30 | 43 | 50 |
As at 22 January 2013