2.2.2 Other types of taxes levied upon death

States levying mortis causa income taxes on the “income from inheritance” often determine their taxing rights based on the income tax rules under which the residence/domicile of the income recipient is decisive. Therefore, the resident beneficiary declares his worldwide “income from inheritance” in his annual tax return, in aggregation with the other types of income earned worldwide. Alternatively, the non-resident beneficiary declares only the “income from inheritance” sourced in the territory of the state concerned. Similar rules apply in states levying mortis causa capital gains taxes. Finally, registration and stamp duties are territorial taxes, levied on the mere transfer of immovable property located in the territory of a state irrespective of the beneficiary’s or the deceased’s personal nexus with the territory.