Inheritance tax

The inheritance tax is a tax which is due in donations mortis causa; the normally concurrent with her gift tax taxed free gifts inter vivos. Inheritance tax can be levied as estate tax, where they immediately taxed without considering the individual circumstances of the heirs the estate, notably even in the Anglo - American legal system. From most other countries, as in Germany and in almost all the cantons of Switzerland, it is charged as a succession tax, but in Liechtenstein. Both estate and inheritance tax as The inheritance tax is the subject of the taxation of acquisition, the acquirer. In Austria, no inheritance tax will be payable.

National inheritance Tax

  • Inheritance tax in Belgium
  • Inheritance Tax in Bulgaria
  • Inheritance tax in Denmark
  • Inheritance tax in Germany Inheritance Tax in the GDR

History of Inheritance Tax

  • History of Inheritance Tax

International and other foreign inheritance tax law

  • Inheritance tax (International and Foreign Law )
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