The Senate has adopted the bill regarding the exemption from inheritance tax for heirs affected by the IT blockage.

The Senate has adopted a bill that provides for the exemption from inheritance tax for heirs whose legal two-year term expires between July 14 and September 30, 2026.

This temporary derogation from the Tax Code is justified by the blockage of the information systems of the National Agency for Cadastre and Real Estate Publicity (ANCPI), which has affected the completion of inheritance procedures. According to current legislation, heirs must finalize the inheritance within two years of death to avoid a 1% tax on the value of the estate.

The bill allows for the extension of this term until September 30, 2026, without the obligation to pay the tax, for individuals affected by the unavailability of ANCPI systems. The blockage was caused by a cyber attack, and the Government has announced that the process of rebuilding the IT infrastructure has been completed, with the system set to be put back into operation after testing.