Estate Duty [Chapter23:03]. Pays/Territoire Zimbabwe Type du document Législation Date 1968 (2001) Source FAO, FAOLEX Titre completAn Act to impose an estate duty upon the estates of deceased persons; and to provide for matters incidental thereto Sujet Terre et sols Mot clé Régime foncier Héritage Taxe/impôt Aire géographique Afrique, Afrique Orientale, Nations en développement sans littoral Résumé 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. Texte intégral Anglais Site web www.parlzim.gov.zw