Finland:
Inheritance And Gift Tax Rates
25 June 1996
Ernst & Young
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The applicable rates are multiples of the table rates. The multiple is determined by the beneficiary's relationship to the deceased or donor. The maximum multiple for those with the most distant relationship is three.
VALUE OF TAXABLE PROPERTY TAX ON Rate on
Exceeding Not Exceeding Lower Amount Excess
FIM FIM FIM %
15,000 37,500 200 6
37,500 75,000 1,550 8
75,000 150,000 4,550 10
150,000 300,000 12,050 11
300,000 450,000 28,550 12
450,000 750,000 46,550 12.5
750,000 1,050,000 84,050 13
1,050,000 2,100,000 123,050 13.5
2,100,000 - 264,800 14
The content of this article is intended to provide a general information on the subject matter. It is therefore not a substitute for specialist advice.
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