ОПОРЕЗИВАЊЕ ДОБАРА; СТЕЧЕНИХ ПО НАСЛЕДНОПРАВНОМ ОСНОВУ У РЕПУБЛИЦИ СРБИЈИ
TAXATION OF PROPERTY ACQUIRED BY SUCCESSION IN THE REPUBLIC OF SERBIA

Summary/Abstract: By virtue of delatio hereditatis, the deceased person’s succession estate is transferred to the heirs and beneficiaries either by means of a universal succession (successio per universitatem) or, in exceptional circumstances,by means of a singular succession (successio particularis). In this article,the author focuses on the succession tax which is closely related to the institute of succession. The author points to a certain incompatibility between the applicable succession and tax legislation, emphasizing the need to shed more light on the disputed issues concerning taxes on succession property.The author urges for the regulation of tax issues in this area, particularly regarding the tax on the singular acquisition mortis causa directly stemming from the testator’s will. The author considers it justifiable that the tax legislation related to the succession tax on the transfer of property rights be framed on the grounds of the contract on assignment and distribution of property in testator’s lifetime (inter vivos), given that this contract is closely related to the institute of succession.

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