Concepts




Capital taxes


Capital taxes (D.91) consist of taxes levied at irregular and very infrequent intervals on the values of the assets or net worth owned by institutional units or on the values of assets transferred between institutional units as a result of legacies, gifts between individuals or other transfers (e.g. inheritance tax, death duty and gift tax).



Validity of the definition

  • Valid until (31 December 2078)

Source organisation

  • EU

Jaa