|所得税 · 薪俸税
利得税 · 印花税
销售税 · 增值税
间接税 · 消费税
避税港 · 物业税
|税率 · 比例税
累进税 · 累退税
税收优惠 · 固定资产税
中央银行 • 货币供应
开支 • 赤字 • 国债
关税 • 贸易协定
企业 · 个人
公共 · 监管
|伊斯兰银行 · 存款保险|
- 比利时, droits de succession or successierechten (Inheritance tax). Collected at the federal level but distributed to the regional level.
- 捷克: daň dědická (Inheritance tax)
- 芬兰: perintövero (Finnish) or arvskatt (Swedish) (Inheritance tax)
- 法国: droits de succession (Inheritance tax)
- 德国: Erbschaftssteuer (Inheritance tax) Smaller bequests are exempt, i.e. 20 000€ - 500 000€ depending on the status of the beneficiary. Bequests larger than these values are taxed from 7% to 50%, depending on the status of the beneficiary and the size of the taxable amount (sections 16 and 19 Erbschaftsteuer- und Schenkungsteuergesetz)
- 爱尔兰: Inheritance tax (Cáin Oidhreachta)
- 意大利: tassa di successione (Inheritance tax). Abolished in 2001., and reestablished in 2006. €1,000,000 exemption on a bequest to a spouse or child, and a maximum rate of 8%.
- 荷兰: Successierecht (Inheritance tax)
- 挪威: arveavgift (inheritance and gift tax). Smaller bequests are exempt. Bequests larger than a certain value are taxed from 6% to 15%, depending on the status of the beneficiary and the size of the taxable amount. See Taxation in Norway.
- 瑞士 has no national inheritance tax. Some cantons impose estate taxes or inheritance taxes.
- 英国: see Inheritance Tax (United Kingdom) (actually an estate tax)
- 美国: see Estate tax in the United States
Some jurisdictions formerly had estate or inheritance taxes, but have abolished them:
- 澳大利亚 abolished the federal estate tax in 1979.
- 奥地利 abolished the Erbschaftssteuer in 2008. This tax had some of the features of the gift tax, which was abolished at the same time.
- 加拿大: abolished inheritance tax in 1972.
- 香港: abolished estate duty in 2006 for all deaths occurring on or after 11 February 2006. (See Estate Duty Ordinance Cap.111)
- 印度: had an estate tax from 1953 to 1985.
- 以色列: abolished inheritance tax in 1981.
- 路易斯安那州: abolished inheritance tax in 2008, for deaths occurring on or after 1 July 2004.
- 新罕布什尔州: abolished state inheritance tax in 2003; abolished surcharge on Federal estate tax in 2005.
- 新西兰 abolished estate duty in 1992.
- 俄罗斯 abolished inheritance tax in 2006.
- 新加坡: abolished estate tax in 2008, for deaths occurring on or after 15 February 2008.
- 瑞典: abolished inheritance tax in 2005.
- 犹他州: abolished inheritance tax in 2005.
- 印第安那州: The spouse of a decedent is 100% exempt from paying inheritance tax. Parents, children,grandparents,grandchildren,and other lineal ancestors and lineal descendants of the decedent,as of July 1, 2012, are exempt from taxation on the first $250,000 of inheritance. Tax is on a sliding scale that starts at 1% to 10% of the net inheritance of each individual. More information may be obtained by referring to IH-6, Indiana's inheritance tax instructions.
- 艾奥瓦州: Inheritance is exempt if passed to a surviving spouse, parents, or grandparents, or to children, grandchildren,or other "lineal" descendants. Other recipients are subject to inheritance tax, with rates varying depending on the relationship of the recipient to the deceased.
- 肯塔基州: The inheritance tax is a tax on a beneficiary's right to receive property from a decedent's estate. It is imposed as a percentage of the amount transferred to the beneficiary. Transfers to "Class A" relatives (spouses, parents, children, grandchildren, and siblings) are exempt. Transfers to "Class B" relatives (nieces, nephews, daughters-in-law, sons-in-law, aunts, uncles, and great-grandchildren) are taxable. Transfers to "Class C" recipients (all other persons) are taxable at a higher rate. Kentucky imposes an estate tax in addition to its inheritance tax.
- 马里兰州 [來源請求]
- 内布拉斯加州 [來源請求]
- 新泽西州 [來源請求]
- 俄克拉何马州 [來源請求]
- 宾西法尼亚州: Inheritance tax is a flat tax on the value of the decedent's taxable estate as of the date of death, less allowable funeral and administrative expenses and debts of the decedent. Pennsylvania does not allow the six month after date of death alternate valuation method that is available at the federal level. Transfers to spouses exempt. Transfers to grandparents, parents, or lineal descendants are taxed at 4.5%. Transfers to siblings are taxed at 12%. Transfers to any other persons are taxed at 15%. Some assets are exempted, including life insurance proceeds. The inheritance tax is imposed on both residents and nonresidents who owned real estate and tangible personal property in Pennsylvania at the time of their death. The Pennsylvania Inheritance Tax Return (Form Rev-1500) must be filed within nine (9) months of the date of death.
- ^ 香港特別行政區稅務局
- ^ camera.it
- ^ delgiudice.clara.net
- ^ parlamento.it
- ^ http://www.taxfoundation.org/blog/show/1678.html
- ^ http://vorarlberg.orf.at/stories/176790/
- ^ The Estate Duty Act came into effect 15 October 1953. The E.D.(Amendment) Act of 1985 discontinued the estate duty on deaths occurring on or after 16 March 1985.
- ^ http://rev.louisiana.gov/sections/individual/estate.aspx Inheritance and Estate Transfer Taxes
- ^ Estate Taxes by State - Does New Hampshire Have an Estate Tax?
- ^ iras.gov.sg
- ^ singaporebudget.gov.sg
- ^ Inheritance tax does not reduce inequality, The Guardian, August 31, 2006
- ^ www.tax.utah.gov/miscellaneous
- ^ Iowa Department of Revenue: Iowa Taxes. 2010-07-08.
- ^ 15.0 15.1 A Guide to Kentucky Inheritance and Estate Taxes: General Information. Kentucky Revenue Cabinet. March 2003 [2009-05-29].
- ^ http://www.state.pa.us/portal/server.pt/community/inheritance_tax/11414
- ^ Tenn. Code Ann. 67-8-303