TAXATION · INHERITANCE
6.03 — Protect family inheritance: allowance up to €1 million
The proposal sets a €1,000,000 allowance per child and per parent’s estate, with a specific rule for qualifying blended-family children and a €1,000,000 allowance between siblings.
Financial impact to establish before implementation
The budgetary effect depends on the number and value of estates concerned. It must therefore be calculated from reliable tax data before the rule can be integrated into a balanced financing path.