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Pay inheritance/gift tax

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Taxation in case of inheritance or gift

Inheritance tax is a tax on the transfer of property by the death of the deceased.

Gift tax is a tax on the acquisition of property by gift inter vivos. Inheritance tax and gift tax are regulated by the same law.

The question of whether and in what amount inheritance/gift tax is payable depends on the value of the acquisition and the relationship of the deceased. The relationship of the acquirer to the testator/donor determines which tax class is applicable under the Inheritance Tax Act. Each acquirer is entitled to a personal allowance, which applies both to acquisitions upon death and to gifts. The personal allowance can be used again by gifts every 10 years.

The following are subject to inheritance tax (gift tax)

  1. the acquisition by reason of death (e.g. inheritance, legacy)
  2. gifts inter vivos
  3. donations for a specific purpose
  4. the assets of a foundation, provided that it is established substantially in the interest of a family or certain families, at intervals of 30 years each (inheritance tax)


  • Inheritance tax generally arises upon the death of the testator.
  • Gift tax arises at the time when the gift is made. This is the case when the donee has received what the donor intended to be given to him and can freely dispose of it.

The circumstances at the time the tax arises (valuation date) are decisive for the determination of the tax.