True. Special taxes, known as estate taxes or inheritance taxes, can be placed on the transfer of property or assets from a deceased person's estate to their beneficiaries. These taxes are typically levied by the government and are calculated based on the value of the estate. The specific rules and rates regarding estate taxes vary from country to country, and sometimes even within different regions of a country. To determine whether special taxes are placed on an estate in a particular jurisdiction, it is best to consult the relevant tax laws or consult with a tax professional.
