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Estate Duty [Chapter23:03].

Country/Territory
Zimbabwe
Document type
Legislation
Date
1968 (2001)
Source
FAO, FAOLEX
Long title
An Act to impose an estate duty upon the estates of deceased persons; and to provide for matters incidental thereto
Subject
Land & soil
Keyword
Land tenure Inheritance Tax/levy
Geographical area
Africa, Eastern Africa, Landlocked Developing Nations
Abstract

This Act imposes an estate duty upon the estates of deceased persons. For the purposes of this Act, the estate of any person shall consist of: (a) all property of that person as at the date of his or her death and which was acquired by that person on or after a specified date; (b) all property which, according to provisions of this Act, is deemed to be property of that person at the date of his or her death; and (c) all property of that person as at the date of his or her death which is and which was acquired by that person before a specified date.

Full text
English
Website
www.parlzim.gov.zw