Calculating death duties

Exemption from death duties

The surviving spouse or civil union partner is exempt from death duties.

As the deceased's brother or sister, you will also be exempt from death duties if you meet the following three conditions:

  • you are single, a widow(er), divorced or separated at the time of death

  • you are over 50 years old or disabled at the time of death

  • you lived permanently with the deceased during the five years prior to his/her death

Calculating death duties

Net taxable assets

Net taxable assets = assets - liabilities

Calculating the net taxable assets factors in the assets (inventory of property) and liabilities (debts). The net taxable assets are divided amongst each heir according to his/her family relationship with the deceased and taking account of any prior gifts; these are your taxable assets of the estate.

Taxable proportion

Taxable proportion = taxable assets of the estate - personal allowance

The heirs may be entitled to a personal allowance, depending on their family relationship with the deceased and their personal circumstances, provided they have not used this allowance during the fifteen years prior to the death.

This allowance is:

  • 100,000 for a child, father or mother

  • 15,932 for a brother or sister

  • 7,967 for a nephew or niece

  • 1,594 in the absence of another applicable allowance

Disabled persons who meet the conditions are entitled to an additional allowance of €159,325.


The rate applied to this taxable proportion varies according to the heir's capacity. A progressive scale is applied.

Direct heirs

Applicable rate

Applicable scale

Under €8,072


Between €8,072 € and €12,109


Between €12,109 and €15,932


Between €15,932 and €552,324


Between €552,324 and €902,838


Between €902,838 and €1,805,677


More than €1,805,677


Brothers and sisters

Applicable rate

Applicable scale

Less than €24,430


More than €24,430



Relatives up to the fourth degree inclusive

They are taxed at a flat rate of 55%.

Other heirs

They are taxed at a flat rate of 60%.


Once the scale has been applied to your share of the estate, you may be entitled to a reduction for dependency if you have at least three children.

The amount depends on the family relationship with the deceased. It is as follows:

  • 610 per child as from the third for direct inheritance

  • 305 per child as from the third for other inheritances (brothers or sisters, third parties, cousins, etc.)

Under the same conditions, the following are considered as living or represented children of the heir, donee or legatee under Article 780 of the General Tax Code:

  • those who died after having attained sixteen years of age

  • those under sixteen who were killed by the enemy during hostilities, or died following acts of war, either during hostilities or during the year after they ended

Entitlement to this allowance is subject to presenting, in the first case, a certified copy of the child's death certificate and, in the second case, an affidavit issued free-of-charge by the judge of the district court in the residence of the deceased attesting to the circumstances of the injury or death.