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Europe's transfer-tax map gives cross-border planners their triggers

A new Tax Foundation map shows 24 of 35 European countries levy estate, inheritance, or gift taxes—and the bill turns on relationship, region, and residence.

At a glance

  1. European law draws the line this way: estate tax is paid by the estate on the decedent's property, inheritance tax by the heir on what they receive, gift tax on transfers made while the donor is alive.
  2. EU member states have installed mechanisms meant to prevent or relieve double taxation, though the relief depends on the specific countries involved.
  3. Most of the countries on the map exempt transfers below a threshold, and the rates above it typically scale with both the amount and the closeness of the family relationship.

Tax Foundation's 2026 map of European estate, inheritance, and gift taxes finds 24 of the 35 countries covered levy at least one of the three, and the compilers, Marie Borst and Cristina Enache, remind readers how old the practice is: the Roman Empire collected 5 percent of inherited property to pay soldiers' pensions. European law draws the line this way: estate tax is paid by the estate on the decedent's property, inheritance tax by the heir on what they receive, gift tax on transfers made while the donor is alive.

That distinction determines who writes the check and where the liquidity has to come from, and it creates the risk that a cross-border estate gets taxed twice when two jurisdictions apply different taxes. EU member states have installed mechanisms meant to prevent or relieve double taxation, though the relief depends on the specific countries involved. The map's trigger points are the cases where an asset sits in a country with an estate tax and the heir lives in a country with an inheritance tax: two taxes, two payers, one transfer.

Most of the countries on the map exempt transfers below a threshold, and the rates above it typically scale with both the amount and the closeness of the family relationship. France applies different schedules to transfers to ascendants and descendants, to siblings, to blood relatives up to the fourth degree, and to everyone else. Belgium, Spain, and Switzerland add a regional wrinkle, with transfer taxes varying by where in the country the transfer occurs.

The Tax Foundation reads its own map skeptically: these taxes raise limited revenue and discourage entrepreneurship, saving, and work, so policymakers should weigh repeal rather than the boosts the OECD has noted as a way to reduce wealth inequality.

For a US advisory desk, the practical value of the map is not the rate table. It is the reminder that situs and relationship, as much as estate size, decide the bill. A client with an apartment in France, a Swiss bank account, or a Spanish heir cannot be planned with a single-column model. The first step is a situs review: list every country that touches the family — citizenship, domicile, real property, beneficiaries — and assign each one its own rule. The advisor who treats European exposure as a local-law addendum rather than a second jurisdiction is the one whose client gets surprised by an inheritance tax bill that arrives years after the funeral.

Reported by the Tax & estate planning desk from Tax Foundation. Published . Corrections

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