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Practical Heritage Manual 2023.

State scale

Regulations: Art. 30 Wealth Tax Law

For the year 2023, the following tax scale is applicable:

Settleable base up to euros Full euro fee Remaining liquidable base up to euros Applicable rate Percentage
State Wealth Tax Scale
0.00 0.00 167,129,45 0.2
167,129.45 334.26 167,123.43 0.3
334,252.88 835.63 334,246.87 0.5
668,499.75 2,506.86 668,499.76 0.9
1,336,999.51 8,523.36 1,336,999.50 1.3
2,673,999.01 25,904.35 2,673,999.02 1.7
5,347,998.03 71,362.33 5,347,998.03 2.1
10,695,996.06 183,670.29 From there on 3.5