2014-11-24
On 20 November 2014, the European Commission published a comprehensive cross-country study on taxes on wealth and transfer of wealth in the EU member states, including inheritance and gift taxes, real estate and land taxes and net-wealth taxes. While inheritances are taxed in 20 member states, gifts in 21 and real estate in every member state, taxes on net-wealth are rare. Though several countries have “environmental” taxes on the possession of certain assets, only three member states use net-wealth as a tax base.
The Commission also made available the presentations given at the ECFIN workshop of 17 November 2014 in Brussels.
http://ec.europa.eu/economy_finance/events/2014/20141113-taxation/index_en.htm
Source: CFE
