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étymologie

Qu'est-ce (qui) est estate duty - définition

TAX PAID BY A PERSON WHO INHERITS THE ESTATE OF A NATURAL PERSON WHO HAS DIED

Death duty; Death duties; Estate duty; Inheritence Tax; Estate tax; Inheritance taxes; Estate Tax; Succession duty; State estate tax; State Estate Tax; Estate taxes; Erbschaftsteuer; Droits de succession; Successierechten; Estate taxation; Death Duties; Inheriance tax; Inheritance Tax; Succession duties; Estate inheritance tax; Real estate inheritance tax; Inheritance transfer tax

estate duty

¦ noun Brit. a former death duty levied on property, now incorporated in inheritance tax.

inheritance tax

(inheritance taxes)

An inheritance tax is a tax which has to be paid on the money and property of someone who has died.

N-COUNT

inheritance tax

¦ noun (in the UK) tax levied on property and money acquired by gift or inheritance (introduced in 1986).

Wikipédia

Inheritance tax

International tax law distinguishes between an estate tax and an inheritance tax. An inheritance tax is a tax paid by a person who inherits money or property of a person who has died, whereas an estate tax is a levy on the estate (money and property) of a person who has died. However, this distinction is not always observed; for example, the UK's "inheritance tax" is a tax on the assets of the deceased, and strictly speaking is therefore an estate tax.

For historical reasons, the term death duty is still used colloquially (though not legally) in the UK and some Commonwealth countries. For political, statutory and other reasons, the term death tax is sometimes used to refer to estate tax in the United States.

https://en.wikipedia.org/wiki/Inheritance tax

Exemples du corpus de texte pour estate duty

1. Therefore the real value of the house for estate duty purposes is overstated.

2. "Trusts have been around since 18'4 when estate duty came in," said John Riches, chairman of the technical committee of the Society of Trust & Estate Practitioners.