I propose that all dwellings occupied by the HEIRS OF THE FIRST ORDER should be considered as RESIDENTIAL Dwellings. Reason for the proposal: I would not describe in detail the reasons why in the past we have been able to provide a large part of the housing for OUR DESCENDANTS. This has relieved the country of many problems in the area of housing and social issues.  Heirs of the first order of succession are exempt from inheritance tax and if we all now decide that our descendants are going to inherit IN ADVANCE because of the bad estate tax law, these dwellings will nevertheless be taxed as residential. An avalanche of inheritances would only further block our already overburdened court system. The law is poorly written and only pursues FINANCIAL FUEL!  It destroys an already established practice or system which does not tax relationships within close families. The problem is particularly in dwellings where heirs are registered with shares. Someone who has a 25% share but does not live in the flat will now, by law, pay more tax than someone with a 75% share who does live in the flat. The drafters of the law could have been embarrassed, if nothing else, by this "stupidity". FIX THE LAW IMMEDIATELY as it creates injustice and inequality between citizens.