Inheritance tax taxes the transfer of assets by the death of the deceased. Inheritance tax is levied as inheritance tax, i.e. it is linked to the specific acquisition of the respective heir, compulsory sharer, legatee or other acquirer. Gift tax is a tax on the acquisition of assets by gift among living persons. Inheritance and gift tax are regulated by the same law. The question whether and to what extent inheritance/gift tax is to be paid depends on the value of the acquisition and the relationship. Each purchaser is entitled to a personal allowance, which applies both to purchases of death and to gifts. The personal allowance can be re-used by donations every 10 years. Inheritance tax (gift tax) is subject to the acquisition of death (e.g. inheritance, legacy) the donations among the living the earmarking the assets of a foundation, provided that it is substantially established in the interests of a family or certain families, at intervals of 30 years each (replacement inheritance tax).