Inheritance tax
An inheritance or estate tax is a tax paid by a person who inherits money or property or a levy on the estate (money and property) of a person who has died. International tax law distinguishes between an estate tax and an inheritance tax—an estate tax is assessed on the assets of the deceased, while an inheritance tax is assessed on the legacies received by the estate's beneficiaries. However, this distinction is not always observed; for example, the UK's "inheritance tax" is a tax on the assets of the deceased, and strictly speaking is therefore an estate tax. For historical reasons, the term death duty is still used colloquially (though not legally) in the UK and some Commonwealth countries.
primaryTopic
Inheritance tax
An inheritance or estate tax is a tax paid by a person who inherits money or property or a levy on the estate (money and property) of a person who has died. International tax law distinguishes between an estate tax and an inheritance tax—an estate tax is assessed on the assets of the deceased, while an inheritance tax is assessed on the legacies received by the estate's beneficiaries. However, this distinction is not always observed; for example, the UK's "inheritance tax" is a tax on the assets of the deceased, and strictly speaking is therefore an estate tax. For historical reasons, the term death duty is still used colloquially (though not legally) in the UK and some Commonwealth countries.
has abstract
An inheritance or estate tax i ...... d some Commonwealth countries.
@en
Die Erbschaftsteuer (auch: Erb ...... schichte der Erbschaftsteuer)
@de
El impuesto sobre Sucesiones y ...... que realiza el sujeto pasivo.
@es
Les droits de succession sont ...... personne physique à une autre.
@fr
O Imposto sobre Transmissão "C ...... do ITD é extremamente fiscal.
@pt
Podatek od spadków i darowizn ...... stym i samorządowym (gminnym).
@pl
Successierecht(en) of erfenisr ...... verwant of echtgeno(o)t(e) is.
@nl
Налог на наследство — прямой н ...... является наследник покойного.
@ru
相続税(そうぞくぜい)は、講学上は、人の死亡に基因する財産の移転(相続)に着目して課される税金を指す。
@ja
遺產稅是指一個人死亡之後,另一人為擁有、佔有或享用死者的財產 ...... 而後者則是向遺產的受益人徵收的,然而這種分別並不常受到重視。
@zh
Wikipage page ID
Wikipage revision ID
741,824,438
subject
comment
An inheritance or estate tax i ...... d some Commonwealth countries.
@en
Die Erbschaftsteuer (auch: Erb ...... schichte der Erbschaftsteuer)
@de
El impuesto sobre Sucesiones y ...... er vivos en el de la donación.
@es
Les droits de succession sont ...... personne physique à une autre.
@fr
O Imposto sobre Transmissão "C ...... do ITD é extremamente fiscal.
@pt
Podatek od spadków i darowizn ...... stym i samorządowym (gminnym).
@pl
Successierecht(en) of erfenisr ...... de erfgenaam en de overledene.
@nl
Налог на наследство — прямой н ...... является наследник покойного.
@ru
相続税(そうぞくぜい)は、講学上は、人の死亡に基因する財産の移転(相続)に着目して課される税金を指す。
@ja
遺產稅是指一個人死亡之後,另一人為擁有、佔有或享用死者的財產 ...... 而後者則是向遺產的受益人徵收的,然而這種分別並不常受到重視。
@zh
label
Droits de succession
@fr
Erbschaftsteuer
@de
Erfbelasting
@nl
Imposto de transmissão causa mortis e doação
@pt
Impuesto sobre sucesiones y donaciones
@es
Inheritance tax
@en
Podatek od spadków i darowizn
@pl
Налог на наследство
@ru
相続税
@ja
遗产税
@zh