Tax Rates in the EU

HL Deb 22 June 2000 vol 614 cc38-9WA

Lord Marlesford

asked Her Majesty's Government:

What is the current top rate of tax on personal incomes in each country of the European Union, indicating in respect of each the threshold of income (expressed in pounds sterling and euros) at which this tax rate applies. [HL2820]

Lord McIntosh of Haringey

This information can be found in the OECD publicationTaxing Wages: Taxes and Wages and Salaries, Social Security Contributions for Employees and their Employers, Child Benefits, a copy of which is being placed in the Library.

Lord Marlesford

asked Her Majesty's Government:

What is the top rate of personal inheritance tax, or other comparable tax at death, in each country of the European Union. [HL2821]

Lord McIntosh of Haringey

The information requested is as follows:

	percentage
Austria	60
Belgium	80
Denmark	36.25
Finland	48
France	60
Germany	50
Greece	60
Italy	33
Luxembourg	48
Netherlands	68
Portugal	50
Republic of Ireland	40
Spain	34
Sweden	30
UK	40

Source: 2000 IBFD Supplementary Service to European Taxation.