inheritance tax

tax levied on an inheritance; charge for executing a will

Estate tax and Death duty redirect here. Inheritance tax, estate tax and death duty are the names given to various taxes which arise on the death of an individual. In international tax law, there is a distinction between an estate tax and an inheritance tax: the former taxes the personal representatives of the deceased, while the latter taxes the beneficiaries of the estate. However this distinction is not always respected. For example, the death tax in the UK is called "inheritance tax" but it is a tax on personal representatives, and is therefore, strictly speaking, an estate tax.
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Noun
1. a tax on the estate of the deceased person
(synonym) estate tax, death tax, death duty
(hypernym) transfer tax

TAX, INHERITANCE - A tax assessed against the beneficiaries of an estate base on the amount received by each beneficiary and that beneficiary's relationship to the decedent (that is, the shares of close relatives are sometimes assessed at lower rates).

Inheritance tax
(Econ) Thuế thừa kế.+ Đây là một loại thuế đánh vào của cải ở Anh và đến tân năm 1986 vẫn được coi là THUẾ CHUYỂN NHƯỢNG VỐN, thuế này đã thay thế cho THUẾ BẤT ĐỘNG SẢN năm 1974.
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