Add to ORKGInheritance and gift tax is a tax form levied on transfers of assets in the case of death or during lifetime, as donations inter vivos. It is mainly integrated in tax systems of contemporary states as a unique tax form. Both inheritance and gifts represent transfers of assets which increase economic power of recipients without labour, they are irregular incomes and the main objective in both cases are transfers of assets without compensation. The purpose of this master thesis is to analyse inheritance and gift tax in theory as well as on examples of EU-14 and EU-13 Member States. For each Member State data on taxable persons, taxable base, personal allowances and tax rates is provided. Inheritance and gift tax revenues in total tax ...