Definition

1. Noun:
   • A tax on the estate of a deceased person: "Death duty" refers to a tax levied by the government on the property, money, and possessions left behind by a person when they die. This tax must be paid before the estate can be legally transferred to the beneficiaries (the people who inherit it).

Usage Examples

• Noun:
  • The family had to sell a portion of the land to pay the death duty.
  • The lawyer explained that the death duty on the large estate would be substantial.
  • Changes in the law have reduced the impact of death duties for most families.

Advanced Usage

• "To be liable for death duty": to be legally responsible for paying the tax on an inherited estate.
  • The main beneficiary was liable for the death duty.
• "Death duty threshold/allowance": the value of an estate below which no tax is payable.
  • The estate was valued below the death duty threshold, so no tax was due.

Variants and Related Words

• Inheritance tax (n): A more modern and common term for a tax on inherited wealth, often used interchangeably with "death duty," though technical definitions can vary by jurisdiction.
• Estate tax (n): A tax on the transfer of the estate of a deceased person. This is a closely related concept and the terms are sometimes used synonymously.

Synonyms

• Estate tax: A tax imposed on an estate before distribution to heirs.
• Inheritance tax: A tax paid by a person who inherits money or property.

Related Phrases

• Probate: The legal process of administering a deceased person's estate, which includes paying any death duties.
  • The probate process was lengthy due to the complex death duty calculations.
• Executor/Executrix: The person appointed to carry out the terms of a will, responsible for ensuring death duties are paid.
  • The executrix arranged for the payment of all death duties from the estate's funds.

Notes on Usage

• The term "death duty" is somewhat old-fashioned in many English-speaking countries (like the UK), where terms like inheritance tax or estate tax are now more commonly used in official and everyday language. However, it is still understood and used in legal and historical contexts.
• The specific rules, rates, and exemptions for this type of tax vary significantly from country to country.

Noun

1. a tax on the estate of the deceased person