As of 9 January 2013, when selling a residence the energy performance certificate is a mandatory prerequisite for registering the change of ownership in the Land Register. The sales contract shall also indicate the code number of the certificate, as well as the fact that it was handed over to the buyer
The direct line relatives and adopted relatives of the testator are exempt from inheritance tax, as well as the inheritance acquired by the surviving spouse. The exemption includes all properties, so therefore also real estate.
It’s important to know that the exemption only applies to surviving spouses (widows), surviving registered partners may not utilize it.