Tunisia: Inheritance
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Last Updated: Aug 01, 2007
Inheritance tax and law
The transfer of real estate property through inheritance is taxed at:
- 5% between couples,
- 5% between siblings,
- 25% between first and second degree relatives (aunts, uncles, cousins),
- 35% between relatives beyond from the fourth degree and other unrelated individuals.
If the deceased is a non Muslim foreigner, the law of the country of the deceased applies. Inheritors are asked to get a confirmation from their respective embassies stating what the norm is. If the deceased has not left a will and the country of origin requires a will, decision as to how estate is split, is decided at the local authority in which the property is situated.
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