The following beneficiaries are exempt from the inheritance and gift tax: a person related in the first degree, i.e. direct descendants, spouses and parents; a farmer receiving agricultural land if he is reletaed in the second degree and has lived in the same household with the deceased/donor for at least 1 year prior to the death of the deceased/receipt of the gift, etc.

The taxpayer is obliged to submit a tax return to the tax authorities within 10 days from the date when the judical decision on inheritance became offective or when the gift contracr was concluded. The inheritance and gift tax must be paid within 15 days from the delivery of the decision on the tax assessment.