Estate planning

The Group A threshold (where the person receiving the inheritance is the daughter/son of the person providing it) was at its highest in 2008 in the amount of €521,208 with the lowest tax rate of 20%.

In 2013 the Group A threshold reduced to €225,000 and the tax rate increased to 33%. In 2016 The Group A threshold was increased to €310,000.

Are some of your clients facing an inheritance tax bill in the event of death?
Your clients can fund for the payment of this tax through a Section 72 Inheritance Tax planning contract.
Inheritance Tax planning – make sure your numbers add up!