Traducción de «impuesto sobre herencias » (Español → Inglés) :

capital transfer tax [ death duty | estate duty | inheritance tax ]

inheritance tax | death tax

carbon dioxide tax | carbon tax | tax on carbon dioxide | tax on carbon | tax on carbon dioxide emissions | tax on carbon emissions | carbon dioxide emissions tax

capital yield tax [ tax on income from capital ]

tax [ rate of taxation | tax rate | Tax levies(ECLAS) | Tax rate(STW) ]

tax on consumption [ consumption tax | tax on spending | sales tax(UNBIS) ]

8. Welcomes the developments in Member States to overcome discriminations lived by LGBTI persons and same-sex couples, for instance in the areas of inheritance, property arrangements, tenancies, pensions, tax, social security etc, notably by recognising same-sex relationship either through cohabitation, civil partnership or marriage; welcomes the fact that 16 Member States currently offer these and calls on other Member States to do the same;

8. Welcomes the developments in Member States to overcome discriminations lived by LGBTI persons and same-sex couples, for instance in the areas of inheritance, property arrangements, tenancies, pensions, tax, social security etc, notably by recognising same-sex relationship either through cohabitation, civil partnership or marriage; welcomes the fact that 16 Member States currently offer these and calls on other Member States to do the same; calls Member States to ensure reporting of homophobic crimes, provide training to law enforcement personnel to deal with such situations appropriately and fight bullyism in schools;

It should therefore be for national law to determine, for instance, how taxes and other liabilities of a public-law nature are calculated and paid, whether these be taxes payable by the deceased at the time of death or any type of succession-related tax to be paid by the estate or the beneficiaries.

In fact, in extreme cases the total value of a cross-border inherited asset might even have to be paid in tax, because several Member States may claim taxing rights on the same inheritance or tax foreign inheritances more heavily than local inheritances.