Inheritance Tax is an example of wealth taxes applied in two ways;
Inheritance tax is the tax applied on goods belonging to Turkish citizens or goods passed down from one person to another for some reason or the other.
The person should be within the borders of Turkey or should be a Turkish citizen for the tax to apply on these goods. The tax obligation starts on the declaration date when it is mandatory. In the cases in which the declaration is not required, the obligation starts from the day determined by the administration. The liquidation case starts on the completion date of the liquidation proceedings by the court.
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