Tax on inheritance by next of kin is a lot lower than the tax on more distant relatives and non-relatives. It makes no difference to the tax if a Will does or doesnt exist.
You often hear people talking about trying to will things to avoid tax. But in the end of the day, the most efficient way to will is to give your assets to those who pay least tax i.e. next of kin. Giving away your assets to charity may save you the tax, but it will also cost your heirs the benefit of your estate. I'm sure your heirs would prefer to inherit your estate and pay some tax rather than not inherit at all and pay no tax.
For sons/daughters €521,208 is exempt from tax. For non-relatives only €26,060 is exempt.
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