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General information on inheritance and gift tax law

In the case of acquisitions upon death, the tax regularly arises on the date of death of the testator and, in the case of gifts inter vivos, on the date of execution of the donation.

Legal basis

The legal basis for levying inheritance tax/gift tax is the Inheritance Tax and Gift Tax Act pursuant to the Inheritance Tax Reform Act of 24 December 2008, as amended by the Act of 04 November 2016, last amended by Article 6 of the Act of 16 July 2021.

Note

Further information on the subject of executors of wills and guardians of estates

Further information on the topic of lower common value (market value) Leaflet on lower common value (market value)

 

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