10 Percent Legacy and Succession Duty Impressed Duty Stamp. The tax rate is progressive, from 0. The exact amount varies between provinces. Wealth for a lifetime 11 lessons pdf to and including 2016, the rate was fixed at 1.
From the fiscal year of 2017 onwards, the tax rate progresses with wealth. This is a local tax, levied by the city council where the property is located. 1,480,000 kr as of 2017. Switzerland: A progressive wealth tax that varies by residence location. 100,000 and progressively raise the tax rate on net assets with a top rate ranging from 0. Wealth tax is levied against worldwide assets of Swiss residents, but it is not levied against assets in Switzerland held by non-residents.
Italy: Two wealth taxes are imposed. One, IVIE, is a 0. The values of such assets are determined by purchase price or current market value. Property taxes paid in the country where the real estate exists can offset IVIE.