The Estate Duty Law has been abolished for deaths
on or after 1st January 2000.
However, the legal representative (executor/administrator) of the estate
of the deceased is required by the Deceased Persons Estate Law, to
submit to the Inland Revenue Department a statement of assets and
liabilities within six months from the date of death.
All outstanding tax obligations have to be settled before the estate of
the deceased can be distributed to the beneficiaries.