The inheritance dilemma

The inheritance dilemma

Property or shares? Investing the proceeds of an inheritance gives plenty of food for thought

Not everyone benefits from an inheritance. Those who don’t will be more likely to complain about the structure of the tax and the rates, given the material disparity with income tax.

A child who receives an inheritance from their parent can receive a lifetime total of €280,000 without paying any tax on it, and a 33 per cent tax rate on any amount above that threshold. That’s a lower marginal tax rate than the...

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