Hello,
In Slovenia, the gift and inheritance tax provides for tax-free inheritance only within the first order of succession - i.e. spouse and children. For everyone else, there is a tax which varies depending on the value of the property and the relationship of kinship from 5% up to 39% of the value of the inheritance/gift.
In my opinion, this arrangement is unacceptable. It is irrelevant to whom one leaves property.
Taxes and contributions were paid during life on the income, and thus the wealth was created. I therefore propose that inheritance tax be abolished, regardless of the order of succession.