Inheritance tax

estate taxdeath dutiesEstatedeath dutyinheritanceestate dutyestate taxesinheritance taxesinheritancesLex Iulia de vicesima hereditatum
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.wikipedia
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Tax

taxationtaxeslevy
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.
Countries or subunits often also impose wealth taxes, inheritance taxes, estate taxes, gift taxes, property taxes, sales taxes, payroll taxes or tariffs.

Inheritance Tax in the United Kingdom

inheritance taxdeath dutiesInheritance Tax (United Kingdom)
In the United Kingdom, Inheritance Tax is a transfer tax.

Estate tax in the United States

estate taxestate taxesdeath tax
These taxes may be termed an "inheritance tax" to the extent the tax is payable by a person who inherits money or property of a person who has died, as opposed to an estate tax, which is a levy on the estate (money and property) of a person who has died.

Gift tax

giftdonor's taxdonor’s tax
In some jurisdictions, like Austria, death gives rise to the local equivalent of gift tax.
Items received upon the death of another are considered separately under the inheritance tax.

International taxation

International taxterritorial taxationcitizenship-based taxation
International tax law distinguishes between an estate tax and an inheritance tax—an estate tax is assessed on the assets of the deceased, while an inheritance tax is assessed on the legacies received by the estate's beneficiaries.
U.S. citizen and resident alien decedents are subject to estate tax on all of their assets, wherever situated.

Estate (law)

estateestatesestate law
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.

Estate Duty Ordinance

Estate Duty (Amendment) Bill 1998Estate Duty Ordinance Cap.111
Cap 111 Sched 1 Table of Estate duty rates to be payable

Guernsey

Isle of GuernseyGuerneseyGeography of Guernsey
Guernsey levies no capital gains, inheritance, capital transfer, value added (VAT / TVA) or general withholding taxes.

Utah

UTState of UtahUtah, U.S.
Utah does not charge intangible property taxes and does not impose an inheritance tax.

Aerarium militare

military treasurypraefectus aerarii militarispraefectus aerarii
Tax revenues went into a fund to pay military retirement benefits (aerarium militare), along with those from a new sales tax (centesima rerum venalium), a 1 tax% on goods sold at auction.
The treasury derived its funding from new taxes, an inheritance tax and a sales tax, and regularized the ad hoc provisions for veterans that under the Republic often had involved socially disruptive confiscation of property.

New Jersey

NJState of New JerseyJersey
New Jersey does not assess an intangible personal property tax, but it does impose an inheritance tax.

Nebraska

NEState of NebraskaGeography of Nebraska
Inheritance tax is collected at the county level.

Transfer tax

property transfersShare transfersproperty transfer tax
Many of the states also impose succession duties, or transfer taxes; generally, however, on collateral and remote successions; sometimes progressive, according to the amount of the succession.

Roman Empire

RomanRomansEmpire
It was one of three major indirect taxes levied on Roman citizens in the provinces of the Empire.
An inheritance tax of 5% was assessed when Roman citizens above a certain net worth left property to anyone but members of their immediate family.

Life insurance

lifelife assurancelife insurance policy
The proceeds of a life policy will be included in the estate for death duty (in the UK, inheritance tax) purposes.

Commonwealth of Nations

CommonwealthBritish CommonwealthCommonwealth countries
For historical reasons, the term death duty is still used colloquially (though not legally) in the UK and some Commonwealth countries.

Czech Republic

CzechCZEthe Czech Republic

Denmark

DanishKingdom of DenmarkConstituent country

Finland