MODIFICATION OF THE INHERITANCE AND GIFT TAX SLIDING SCALES

http://www.compass-immo.com/newsdetail.php?id=19

As of 31st July 2011, the inheritance tax sliding scales have been modified. The modifications essentially concern the raising of the top rate from 40% to 45% for inheritance or gifts between ascendants or descendants, as well as for lifetime (inter vivos) gifts between spouses or PACS partners.
Direct line succession or donation (ascendants or descendants), fraction of the net taxable amount
Taxable amount after tax-free allowance Rate
Below 8,072 € 5%
Between 8,072 € and 12,109 € 10%
Between 12,109 € and 15,932 € 15%
Between 15,932 € and 552,324 € 20%
Between 552,324 € and 902,838 € 30%
Between 902,838 € and 1,805,677 € 40%
Above 1,805.677 € 45%
Gifts between spouses or 'PACS' partners, fraction of the net taxable amount
Taxable amount after tax-free allowance Rate
Below 8,072 € 5%
Between 8,072 € and 12,109 € 10%
Between 12,109 € and 15,932 € 15%
Between 15,932 € and 552,324 € 20%
Between 552,324 € and 902,838 € 30%
Between 902,838 € and 1,805,677 € 40%
Above 1,805.677 € 45%