The tax treatment of transferring wealth between generations: inheritances, gifts and parental grants — planning and disputes.
Typical cases
- Heirs facing filing deadlines and valuation issues
- Parental grants & gifts using the €800,000 tax-free threshold
- First-residence exemption in inheritance or parental grant
- Estates with bank deposits, shares or foreign assets
The process, step by step
Mapping the estate
Real property, deposits, securities, foreign assets — and who inherits what.
Planning the transfer
Sequence and form of transactions to use thresholds and exemptions.
Filings & valuation
Timely returns, objective values, challenging excessive valuations.
Disputes
Administrative and judicial challenge of inheritance/gift tax assessments.
Frequently asked questions
How much is the parental grant tax-free threshold?
€800,000 per parent and child for category A (bank-transferred money or assets). (Mockup placeholder text.)
What is the inheritance tax filing deadline?
As a rule nine months from death (twelve for residents abroad); late filing carries penalties. (Mockup placeholder text.)
Cash handed directly to a child — is it taxed?
Informal cash gifts outside the banking system are taxed autonomously with no threshold — the method matters. (Mockup placeholder text.)