Inheritance tax (obsolete)

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Inheritance tax has been abolished with effect from 2014.

The rate applies for the income year 2014

By "income year", we mean the year in which the income or expense arises. The rates for the income year are used in the tax return and tax calculation.


By "assessment year", we mean the year after the income year and in which the tax return for the income year must be submitted/checked and the tax calculated.

Inheritance tax has been abolished with effect from 2014.

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Maks 255 tegn. Kun tall og bokstaver.