Inheritance – who is responsible for the real estate tax?
The timing of the distribution of the estate affects who needs to pay real estate tax. The Tax Administration always collects the tax from the party who owned the real estate unit on the first day of the year.
The distribution of the estate occurred after 1 January 2022
The estate still receives the real estate tax decision and pays the tax. The parties to the estate still have a joint liability for real estate tax in 2022.
The distribution of the estate occurred in 2021
The estate is no longer responsible for the real estate tax.