Inheritance tax across Europe: which countries tax it, and how much
2 August 2026 · Inherit Vault
Inheritance tax isn't harmonised across the EU, each member state sets its own rates, allowances, and exemptions entirely independently, and the range between them is wide enough to genuinely change what a family actually receives.
The generous end
Several countries, Cyprus, Malta, Austria, Sweden, and Portugal among them, either levy no inheritance tax at all or exempt close family almost entirely, spouses and children in particular are frequently taxed lightly or not at all across much of Europe.
The steeper end
France applies rates that can climb into double digits for direct descendants above generous allowances, and considerably higher again for more distant relatives or non-relatives. Spain's inheritance tax is set regionally, not nationally, meaning the same estate can be taxed very differently depending on which autonomous community the assets or the heir are in. Belgium and Germany likewise use tiered systems where the rate depends heavily on the relationship to the deceased and the value involved.
Why relationship matters more than the country alone
Almost every EU inheritance tax system taxes closer relatives, spouses, children, more lightly than distant relatives or unrelated beneficiaries, sometimes dramatically so. A country that looks harsh on paper can be nearly tax-free for a surviving spouse, and the reverse is also true.
The cross-border complication
An estate with assets in more than one country can, in some circumstances, face tax exposure in more than one jurisdiction, mitigated in many cases by double-taxation treaties, but not always, and not automatically. This is squarely solicitor-and-accountant territory, the general patterns above are a starting point for a conversation, not a substitute for country-specific advice on an actual estate.
Whatever the tax position, the tax authorities in every one of these countries need the same starting point: a clear picture of what exists, where, and what it's worth. That inventory is the same document whether the eventual bill is zero or substantial, and it's far easier to compile while everyone involved is still around to help write it.
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Read more
- Where inheritance tax came from: estate duty to today (UK)
- Inheritance tax exemptions: what you can leave completely tax free (UK)
- The 7 year rule on gifts: how taper relief actually works (UK)
- Farming and inheritance tax: the £2.5m cap from April 2026 (UK)
- Pensions and inheritance tax: what changes in April 2027 (UK)