Serbia: Inheritance
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Last Updated: Nov 21, 2008
Inheritance tax and law
INHERITANCE TAX
Individuals inheriting property in Serbia are liable to pay inheritance tax. The taxable base is the market value of the inheritance less debts and expenses related to the inherited property.
The applicable tax rate varies, depending on the value of the inheritance and the relationship between the donor and the beneficiary. The spouse, children, and parents are exempt from inheritance tax. A second degree relative who has lived in the same household with the deceased a year prior to the receipt of the inherited property is also exempt from inheritance tax.
INHERITANCE TAX |
|
| RELATIONSHIP TO THE DECEASED | |
| Direct descendant and spouse | |
| Second degree (parents and siblings): - Property valued under RSD300,000 (€3,400) - Property valued over RSD300,000 (€3,400) |
2% 2.5% on band over €3,400 |
| Other heirs | |
| Source: Global Property Guide | |
Serbia - more data and information
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