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maximum rate to 8%.
* : No inheritance tax exists.
* : No inheritance tax, however the inheritance is considered as extraordinary income, therefore it is subject to capital gains tax.
* : Boafgift (estate duty). Collected at state level. Different rates depending on the relation to the deceased. Spouse: 0%. Children: 15%. Other relatives: 15% of the estate sum plus an additional 25% of the individual sum. The estate duty is calculated on the sum of the estate after deducting a free allowance on the estate (289,000 DKK in

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