Skip to main content
Heritage 2020

3. General issues Heritage

  1. 3.1. Taxpayers
  2. 3.2. Obliged to file a tax return
  3. 3.3. Assets and rights subject to declaration
  4. 3.4. Exempt goods and rights
  5. 3.5. Ownership of assets
  6. 3.6. Goods or rights acquired with a deferred price or with a reservation of ownership agreement
  7. 3.7. Wealth tax declaration