Moldova proposes 12% tax on inheritances for diaspora

The Moldovan government, led by the PAS party, has proposed a new fiscal policy for 2027 that would introduce a 12% tax on inheritances and donations received by non-residents.

Under the current proposal, assets such as houses or apartments passed from parents in Moldova to children living abroad would be classified as taxable income for the non-resident recipient. While residents benefit from tax exemptions on such transfers, non-residents would face the new 12% rate.

The Ministry of Labor and Social Protection has raised concerns that this distinction could be discriminatory based on residency status, suggesting that the exemption should be extended to non-residents. However, the Ministry of Finance has rejected this proposal, arguing that verifying kinship and documentation for non-residents would be more difficult and thus justifies the different tax treatment.