METHODOLOGICAL ARCHIVE ·
Former €1m lifetime-pot scenario: superseded for inheritance
This page preserves an earlier modelling hypothesis. It is no longer the reference rule for inheritance tax.
What changed
The scenario aggregated gifts and inheritance into a lifetime counter. For inheritance it is now superseded by : €1m per child, €500,000 for a qualifying blended-family child with the tax burden divided by three above the threshold, and €1m per sibling.
Lifetime gifts remain separate
The decision concerns inheritance tax. It does not silently turn the new inheritance allowance into a lifetime gift allowance. Gift-tax rules require a separate decision.