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Practical Heritage Manual 2020.

4. Household furnishings

Regulations: Art. 4.Four Wealth Tax Law

Domestic trousseau is exempt , understood as personal and household effects, household utensils and other personal property for private use of the taxable person, except jewelry, luxury furs, automobiles, two- or three-wheeled vehicles with a cylinder capacity equal to or greater than 125 cubic centimeters, recreational or water sports boats, aircraft and objects of art and antiques.