Exemption
The heirs are entitled to exemption from appreciation tax if: (1) the apartment was the deceased's only residence, (2) the deceased was entitled to exemption.
division
If there are several heirs, the exemption is divided between them in proportion to their share of the inheritance.
Important Note: The information on this website is for general informational purposes only and does not constitute professional tax advice. Consult a qualified tax advisor before making financial decisions.