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Transparent inheritance law with low inheritance taxes


Inheritance law consists of the subjective right to leave or inherit assets. In its objective sense, inheritance law sets out all the legal norms relating to the transfer of assets by one person (the testator) to one or more other persons on his or her death. A transparent inheritance law with low inheritance taxes may preserve rural family farms and farm structures by providing tax relief.


  • A properly functioning country-wide administration and monitoring system with access to the relevant information and sufficient technical and human capacities for its design, implementation and monitoring
  • Clear and coherent political strategy and targets for policy-makers and public authorities
  • Clear responsibilities in public authorities
  • Close cooperation and knowledge sharing with farmers' organisations
  • Jurisdiction or arbitration body with locally recognised authorities
  • Functioning tax authorities
  • Property / land register / formal land rights
  • Transparent tax system
  • Skilled / specialised personnel to man the respective institutions / provide the respective services

Possible Negative Effects

  • Other heirs not inheriting or continuing the farm will be worse off
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This page was last edited on 7 May 2023 | 7:22 (CEST)
  • Instruments
  • Policy Objectives