Inheritance tax and inheritance law in Bolivia
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INHERITANCE TAX
(impuesto a las sucesiones y a las transmisiones gratuitas de bienes)
Individuals inheriting Bolivian property are subject to inheritance tax (impuesto a las sucesiones y a las transmisiones gratuitas de bienes). Inheritance tax is levied on the market value of the inheritance, depending on the relationship between the heirs and the deceased.
INHERITANCE TAX |
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| CLASSIFICATION OF HEIRS | TAX RATE |
| Spouse, ascendants, and descendants | |
| Siblings, nephews, and nieces | |
| Other heirs | |
| Source: Global Property Guide | |