Federal finances: Collection of the inheritance tax

general assembly on March 16, 2016

In its report to the federal Parliament, the Court of Audit analysed the collection of the inheritance tax (which represent an income of about 2.5 billion euro for the regions in 2014). The federal State must ensure the efficient management of the tax collection on inheritance rights as long as it provides this service to at least one region. The Court’s recommendations focus on the assessment of declarations and their framework, the management of the staff in charge of the assessment and the use of the software dedicated to the declarations of estate.