Handling the taxes of a death estate

After the decedent’s death, the estate left behind is required to manage a number of tax affairs.

The parties that bear responsibility for the estate’s taxes are the shareholders, i.e. the heirs, the beneficiaries of a last will and testament, and the surviving spouse up to the time when distribution of matrimonial assets is completed. These parties must fulfil the estate’s tax obligations until the estate is distributed and treated as having ceased.

If you inherit only a specific asset by virtue of a last will and testament, you are not regarded as a party to the estate.

This page and the following pages provide useful information, support and guidance for handling the taxes of an estate.

Page last updated 2/7/2024