In Part 2 of this series, our 'virtual art panel' explain how their jurisdiction handles tax when it concerns gifts and bequests mortis causa (on death), discussing the specific rules that affect the way a collector can dispose of its estate upon death in their jurisdiction, and what taxes are triggered in death.
Disclaimer
All legal responses contained herein were obtained as at 07.11.2025
Whilst every effort is made to ensure that the information provided is accurate and up to date, some of the information may be rendered inaccurate by changes in applicable laws and regulations. For example, the levels and bases of taxation may change.
This information should not be considered as tax advice. Tax treatment depends upon individual circumstances and individuals should seek professional tax advice as necessary.
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