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?
REMEMBER
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!
Booklets
Advisory Services supporting documents
- Capital Acquisitions Tax - a client guide
- Capital Acquisitions Tax - an adviser's guide
- CAT and Section 72 frequently asked questions
- Civil partners and co-habitants - life assurance issues
- Passing on business assets
- Protection cover for co-habiting couples
- Tax efficient succession planning for your ARF
- Technical guide to estate planning
- Using life assurance to fund for inheritance tax
- Using life insurance to fund gift tax