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Cross-country Review of Taxes on Wealth and Transfers of Wealth

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  • EY

Abstract

This is a comprehensive study of the existing wealth taxes and wealth tax provisions in the 28 Member States. As such, it offers an overview of the current use of wealth-related taxes in the EU, broken down in three main categories: inheritance and gift taxes, real estate and land taxation, and taxes on net wealth. The first part presents the information in a structured way, comparing the situation in the Member States with the help of summary tables and graphs. The second part contains extensive country material, including recent changes in legislation. The study also attempts to quantify the importance of the different taxes, in terms of revenues and by establishing scenarios for tax payers.

Suggested Citation

  • Ey, 2014. "Cross-country Review of Taxes on Wealth and Transfers of Wealth," Taxation Studies 0051, Directorate General Taxation and Customs Union, European Commission.
    • Handle: RePEc:tax:taxstu:0051
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    File URL: https://ec.europa.eu/taxation_customs/sites/taxation/files/resources/documents/common/publications/studies/2014_eu_wealth_tax_project_finale_report.pdf
    File Function: final version, 2014
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    Cited by:

    1. Jonas Boone & Johannes Derboven & Sarah Kuypers & Francesco Figari & Gerlinde Verbist, 2019. "EWIGE 2 Update and Extension of the EUROMOD Wealth Taxation Project," JRC Working Papers on Taxation & Structural Reforms 2019-07, Joint Research Centre.

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    Keywords

    European Union; taxation; wealth; transfers of wealth;
    All these keywords.

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