When transferring assets, the associated tax burden must not be overlooked. This work provides an overview of the essential tax aspects related to inheritance cases and gifts. The focus is on the Inheritance Tax Act and the Valuation Act, but it also examines income taxes and property transfer tax. The book is primarily aimed at those seeking a concise summary of the legal framework and application guidelines. Changes to inheritance tax regulations introduced by the Growth Opportunities Act of March 27, 2024, have been taken into account.

Contents include: Inheritance and Gift Tax Law - personal and material tax liability - determination of taxable acquisition - valuation of acquisition - personal and material tax exemptions - deferral - procedural aspects - benefits for productive assets - tax-oriented arrangements - fundamentals of income tax law - income tax implications of estate settlement - property transfer tax - value-added tax - real estate valuation.