Inheritance tax

Inheritance ratios

Spouse, children and other descendants of the spouse

A spouse inherits 1/3 of the assets when children or their descendants are alive, and 2/3 of the children inherit equally. If any children are deceased, this share shall be divided between their descendants. If a deceased spouse was not present, children and/or other descendants shall be taken as their inheritance.

If the deceased person was living in a single residence

If the deceased were living in an unrelated estate, the inheritance shall be divided between the heirs of both spouses in accordance with the proportions of the inheritance. If one spouse had no heirs, all inheritance shall be divided between the heirs of the other.

If the estate is divided after the death of both spouses, the right of inheritance of the spouse who is more long-term heir shall lapse.

Parents, siblings and other descendants of the deceased

If the deceased did not have a spouse or descendants, the inheritance shall be divided equally between both his or her parents.

If one parent is deceased, the share of that parent shall be divided between its children (siblings of the deceased). If any of its children are deceased, this share shall be divided between its descendants and so forth.

If the deceased parent had no children, all inheritance left to the deceased parent or children or other descendants of the deceased parent will be passed on.

If both parents are deceased, their children or other descendants of each are divided into inheritances. If one parent had no children, all the inheritance left by the deceased is divided between the children or other descendants of the other parent.

Grandparents or children of the deceased

Inheritance shall be divided equally between the deceased grandparents if:

If either a grandmother or a grandfather is deceased, any inheritance left to the deceased person or his/her children.

It should be noted that only grandparents are legal heirs, and not other descendants of grandparents who have died if any of their children have passed away.

Division of the inheritance if the spouses did not have descendants

If a married couple is both deceased and the one who was the longest-lived heir was the other's personal heir, and there are no related heirs alive at the time of their death, inheritance is divided between the heirs of both spouses equally. This does not apply if the long-term spouse has remarried, was himself/her living descendants or made a will.

If a long-lived spouse did not have a legal or correspondence heir at the time of his or her death, all inheritance shall go to the heirs of the short-lived spouse.

Inheritance shall accrue to the Treasury

If the deceased did not have a legal or legal heir, the inheritance shall be left to the Treasury.