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A query was raised regarding whether sons-in-law and daughters-in-law can be considered descendants for the purposes of Inheritance and Gift Tax reductions. The DGT has determined that, although they are descendants by affinity, the law specifically assigns them to Group III.
This ruling clarifies that relatives by affinity do not qualify for the same tax reductions as direct descendants, as they are legally categorised under Group III.
The tax team reviews your specific situation.
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