Австрия: Наследование в Австрии ( english )

Austria: Inheritance

Inheritance tax is payable upon the transfer of properties as bequest. Liability falls on the beneficiary. For non-residents, Austrian inheritance tax accrues when transfers of real property takes place. The rates applicable are progressive from 2% to 60% depending on the value of the estate as well as the relationship of the donor and beneficiary. A special valuation is offered by the tax office to determine the taxable base. Certain tax-free amounts are also deductible and it varies depending on the relationship between the donor and the heirs and the value of the property. The categories and their respective tax-free allowances are as follows: Category I recipients (spouse and children): Spouse: €7,300; Children: €2,200 Category II recipients (descendents of children): €2,200 Category III (Parents, linear ancestors and siblings): €440 Category IV (nephews, nieces, in-laws): €110 Category V (others): €110   TAX-RATE ON DIFFERENT CATEGORIES     TAXABLE INHERITANCE I II III IV OTHERS €7,300-€14,599 2% 4% 6% 8% 14% €14,600-€29,199 2.5% 5% 7.5% 10% 16% €29,200-€43,799 3% 6% 9% 12% 18% €43,800-€58,399 3.5% 7% 10.5% 14% 20% €58,400-€72,999 4% 8% 12% 16% 22% €73,000-€109,499 5% 10% 15% 20% 26% €109,500-€145,999 6% 12% 18% 24% 30% €146,000-€218,999 7% 14% 21% 28% 34% €219,000-€364,999 8% 16% 24% 32% 38% €365,000-€729,999 9% 18% 27% 36% 42% €730,000-€1,094,999 10% 20% 30% 40% 46% €1,095,000-€1,459,999 11% 21% 32% 42% 48% €1,460,000-€2,919,999 12% 22% 34% 44% 51% €2,920,000-€4,379,999 13% 23% 36% 46% 54% €4,380,000 14% 24% 38% 48% 57% Over €4,380,000 15% 25% 40% 50% 60%