Inheritance tax or gift tax applies in particular to:
- the acquisition by reason of death
- acquisition by inheritance on the basis of legal, testamentary or contractual succession;
- acquisition by bequest;
- acquisition on the basis of an asserted claim to a compulsory portion;
- the acquisition of a pecuniary advantage on the basis of a contract concluded by the testator (e.g. life insurance).
- the gift inter vivos
A gift is deemed to be any free gift inter vivos, insofar as the recipient is enriched by the gift at the expense of the person making the gift.