🏛️ Do I pay inheritance tax if I inherit from a parent or a sibling?

With conditions

Quick answer

It depends on the family tie: children, grandchildren and the spouse (the first heir class) pay no inheritance tax, but siblings, brothers, sisters and parents do. The Inheritance and Gift Tax Act (ZDDD) exempts the first heir class — a child, an adopted child and their descendants, a spouse or long-term partner, a son-in-law, a daughter-in-law and a stepchild. The widespread myth that »family pays no inheritance tax« therefore holds only for the closest descendants and the partner. The second heir class — parents, siblings and their descendants (nephews and nieces) — pays on a progressive scale from 5% (up to €10,000) to 14%; the third heir class (grandparents) from 8% to 17%; everyone else (non-relatives, friends, unregistered partners) from 12% to 39%. No tax is due if you inherit only movable property worth up to €5,000. When inheriting you file no return yourself — the tax office assesses the tax from the final probate ruling that the court sends it, and you must pay within 30 days of the decision. A gift is different: you must declare receipt yourself within 15 days.

📋 The rules

The first heir class is exempt (Article 8 ZDDD): a child, an adopted child and their descendants, a spouse or long-term partner, a son-in-law, a daughter-in-law and a stepchild pay no inheritance or gift tax.
The second heir class (parents, siblings and their descendants) pays on a scale from 5% for a base up to €10,000 to 14% at the highest values.
The third heir class (grandparents) pays from 8% to 17%, and all other recipients from 12% to 39%, depending on the value of the inheritance or gift.
There is no tax if only movable property worth up to €5,000 (money, securities, equipment) is inherited or gifted; real estate is taxed regardless of value.
When inheriting you file no return — FURS assesses the tax from the final probate ruling; for a gift you declare receipt yourself within 15 days of the obligation arising.

🔓 Exceptions

Also exempt is a farmer who inherits a protected farm, and a recipient who under special rules receives property for a public benefit (humanitarian, scientific or charitable purposes) on the statutory conditions.
The tax is charged on the net value — debts, costs and encumbrances attaching to that property are deducted from the market value, so it is calculated on the net rather than the gross amount.
If the property passes to a partner from a registered same-sex partnership, that person is treated as a spouse and is exempt; an unregistered partnership does not enjoy this and falls among »other« recipients.

⚠️ Penalties & fines

If you do not pay within 30 days of service of the decision, default interest starts to run, and FURS collects the unpaid amount in tax enforcement — by seizing money in your account, your wages or even the inherited property, increased by the costs of the procedure. With gifts a common trap is non-declaration: whoever fails to declare a gift within 15 days risks a fine for a tax offence and a later assessment with interest, since FURS receives data on property transfers and larger transactions automatically. Concealing the family tie or the value can amount to tax evasion. A particularly overlooked cost is liquidity: for non-relatives the tax (up to 39%) can be so high that the heir has to sell part of the estate to pay it — so it is worth checking the tax exposure before accepting an inheritance or gift, since you can also renounce an inheritance.

📎 Official sources

Last verified: 2026-07-12

❓ Frequently asked

Do I pay tax if I inherit from my father or mother?

Not as the deceased's child: children and adopted children are in the first heir class and are exempt. But if you as a parent inherit from your own child, you fall into the second heir class and pay tax on the scale from 5 to 14 percent, depending on the value of the property inherited.

How much tax does a brother or sister pay?

Siblings are in the second heir class, so they pay a progressive tax from 5 percent for a base up to €10,000 up to 14 percent at the highest values. The first-class exemption does not apply to them, even though they are close family, which surprises many people.

Do I avoid inheritance tax if I inherit only money?

If you inherit only movable property, such as cash or securities, worth up to €5,000 in total, there is no tax. Above that threshold movables are taxed according to your heir class, while real estate is taxed regardless of value, except in the exempt first class.

When and how must I declare the tax?

When inheriting you file no return yourself, because the tax office assesses it from the final probate ruling that the court forwards. For a gift, however, you must declare receipt yourself within 15 days, and payment of the assessed tax follows within 30 days of the decision.

Are a long-term and a same-sex partner treated as a spouse?

Yes, a long-term partner and a partner from a registered same-sex partnership are treated as a spouse and are exempt in the first heir class. Unregistered or merely friendly relationships do not enjoy this and fall among other recipients with the highest taxation, from 12 to 39 percent.

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