The new rules remain to spouses, same-sex partners or children of their own inherited properties completely tax free if they are subsequently used by the new owners to their own domestic purposes. The value of the property is irrelevant, so the Treasury does not alter too expensive villas and classy condos in a prime location and amenities.
This privilege also has an additional relief effect. Like the income tax, inheritance tax has several progressive steps. Now falls out of the home from the tax base can reduce the tax rate on the remaining estate. While it is the benefit of spouses and registered partners are independent of the size of living area, children can inherit tax-free only 200 square meters. In addition, the walking part of the tax collected in full height. The deciding factors are the area ratios at the deceased. So the son and daughter to inherit half each of the previously-occupied house with a floor space of 300 square meters, are taxed on both children per one third, even if they move into the house.