What are the fees to be paid on an estate depending on the relationship with the deceased?
Verified 13 February 2024 - Directorate for Legal and Administrative Information (Prime Minister)
You first benefit from a abatement, applied to the amount of your share in the estate. The tax administration then applies a scale for calculating the duties due on your inheritance share.
You can estimate the amount of inheritance tax using a simulator:
Estimate the amount of inheritance tax
You benefit from a abatement and a scale that depend on your situation and your relationship with the deceased.
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Spouse or Civil partnership partner
You are exempt from inheritance tax.
Child
Abatement
€100,000
Please note
The deduction applies to the death of each of the 2 parents, for each child.
Once the rebate is applied to your share of the estate, the tariff of duties payable is determined on a graduated scale.
Scale
Taxable share after rebate | Tax rate |
|---|---|
Up to €8,072 | 5% |
From €8,073 to €12,109 | 10% |
From €12,110 to €15,932 | 15% |
From €15,933 to €552,324 | 20% |
From €552,325 to €902,838 | 30% |
From €902,839 to €1,805,677 | 40% |
More than €1,805,677 | 45% |
If you adopted a child as part of a plenary adoption, his rights are the same as those of a biological child.
If the relationship is from a simple adoption, the same rules may apply to the death of the adopter, in particular in the following cases:
- Minor child
- Child of 1er marriage of husband (wife)
- An adult child adopted when he or she was a minor and dependent on the adopter for a period of at least 5 years (without interruption)
- Adult child adopted at the expense of the adopter for a period of at least 10 years (without interruption)
Please note
Tax services check if you can benefit from a reduction of duties. For example, if you are war mutilated and has a disability of at least 50%, you get a maximum discount of €305 on the fees payable.
Ascendant (parent, grandparent, etc.)
Abatement
€100,000
Once the rebate is applied to your share of the estate, the tariff of duties payable is determined on a graduated scale.
Scale
Taxable share after rebate | Tax rate |
|---|---|
Up to €8,072 | 5% |
From €8,073 to €12,109 | 10% |
From €12,110 to €15,932 | 15% |
From €15,933 to €552,324 | 20% |
From €552,325 to €902,838 | 30% |
From €902,839 to €1,805,677 | 40% |
More than €1,805,677 | 45% |
Please note
Tax services check if you can benefit from a reduction of duties. For example, if you are war mutilated and has a disability of at least 50%, you get a maximum discount of €305 on the fees payable.
Grandchild
Abatement
€1,594 if your parent (parent) is alive, unless another allowance applies.
Once the rebate is applied to your share of the estate, the tariff of duties payable is determined on a graduated scale.
Scale
Taxable share after rebate | Tax rate |
|---|---|
Up to €8,072 | 5% |
From €8,073 to €12,109 | 10% |
From €12,110 to €15,932 | 15% |
From €15,933 to €552,324 | 20% |
From €552,325 to €902,838 | 30% |
From €902,839 to €1,805,677 | 40% |
More than €1,805,677 | 45% |
If you inherit by representation, you must take into account the scale and the reduction applicable to the heir represented.
Example :
A grandchild may benefit from a €100,000, if he/she inherits in place of his/her deceased or renounced parent. If he has brothers and sisters, the abatement is shared equally.
Please note
Tax services check if you can benefit from a reduction of duties. For example, if you are war mutilated and has a disability of at least 50%, you get a maximum discount of €305 on the fees payable.
Great-grandchild
Abatement
€1,594 if your parent and grandparent are alive, unless another allowance applies.
Once the rebate is applied to your share of the estate, the tariff of duties payable is determined on a graduated scale.
Scale
Taxable share after rebate | Tax rate |
|---|---|
Up to €8,072 | 5% |
From €8,073 to €12,109 | 10% |
From €12,110 to €15,932 | 15% |
From €15,933 to €552,324 | 20% |
From €552,325 to €902,838 | 30% |
From €902,839 to €1,805,677 | 40% |
More than €1,805,677 | 45% |
If you inherit by representation, you must take into account the scale and the reduction applicable to the heir represented.
Please note
Tax services check if you can benefit from a reduction of duties. For example, if you are war mutilated and has a disability of at least 50%, you get a maximum discount of €305 on the fees payable.
Brother or sister
You are exempt the payment of inheritance tax if you complete the 3 conditions at the time of death:
- To have lived with the deceased constantly during the 5 years preceding his death
- Be single, widowed, divorced or divorced
- Be over 50 years of age or have a disability that does not allow you to work.
You have to justify your situation.
If you do not meet these 3 conditions, you are entitled to a rebate, before the application of the progressive scale for calculating the duties payable.
Abatement
€15,932
Once the rebate is applied to your share of the estate, the tariff of duties payable is determined on a graduated scale.
Scale
Taxable share after rebate | Taxation schedule |
|---|---|
Less than €24,430 | 35% |
Greater than €24,430 | 45% |
Please note
Tax services check if you can benefit from a reduction of duties. For example, if you are war mutilated and has a disability of at least 50%, you get a maximum discount of €305 on the fees payable.
Nephew or niece
In the tax sense, you are considered a nephew or niece only if the deceased is the brother or sister of one of your parents.
Abatement
€7,967
Once the rebate is applied to your share of the estate, the tariff of duties payable is determined on a graduated scale.
Scale
Situation where amounts are taxable after deduction | Taxation schedule |
|---|---|
Inheritance between parents until 4e degree included | 55% |
If you inherit by representation, you must take into account the scale and the reduction applicable to the heir represented.
A nephew or niece who inherits in lieu of one of his parents (who has already died or who has renounced the succession) may benefit under conditions from a €15,932 (shared if 2 or more) and the following rates:
- 35% up to €24,430
- 45% beyond €24,430.
Please note
Tax services check if you can benefit from a reduction of duties. For example, if you are war mutilated and has a disability of at least 50%, you get a maximum discount of €305 on the fees payable.
Disabled person
Abatement
€159,325
This specific allowance is combined with other personal allowances.
However, it does not accumulate with the abatement of €1,594 applicable between distant or non-parent parents.
Scale
It depends on your relationship to the deceased.
Please note
Tax services check if you can benefit from a reduction of duties. For example, if you are war mutilated and has a disability of at least 50%, you get a maximum discount of €305 on the fees payable.
Other situation
Abatement
€1,594, unless another allowance applies.
Scale
Situation where amounts are taxable after deduction | Taxation schedule |
|---|---|
Inheritance between parents until 4e degree included | 55% |
Inheritance between parents beyond 4e degree or between non-relatives | 60% |
Please note
Tax services check if you can benefit from a reduction of duties. For example, if you are war mutilated and has a disability of at least 50%, you get a maximum discount of €305 on the fees payable.
You can be exempt from inheritance tax in certain situations.
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Departmental Chamber of Notaries
Inheritance Tax Rates
Amounts of rebates (Article 779), previous donation (Article 784), tariff applicable in case of simple adoption (Article 786)
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