These allowances are determined by reference to four categories of legatee. The categories and allowances for 2012 onwards are as follows.
| Group | Relationship with the Deceased | Euros |
| I | Children, issue and adopted children of less than 21 years of age :- Basic allowance of: | 15’956.87 |
| increased for every year the taxpayer is below the age of 21 by | 3’990.72 | |
| Subject to a maximum of | 47’858.59 | |
| II | children or adopted children of 21 years or more,spouses,ascendants and adoptive parents | 15’956.87 |
| III | collaterals of the second and third degree,Ascendants and descendants by affinity.This group includes brothers, nephews, uncles, parents‑in‑law, sons and daughters‑in‑law. | 7.993.46 |
| IV | Persons who are more distantly related to the deceased and persons having no relationship at all with the deceased. | Nil |
Please note: The information contained in these pages is given without charge and without responsibility. It is not a substitute for proper professional advice which we shall be happy to give if so instructed.
