The State seems to levy taxes repeatedly on the same persons for the same object.
I am thinking here specifically of real estate.
Situation:
A couple buys a property (house, property, etc.) and pays tax on it. When registering the owner, someone has to be registered as owner, both one or the other in 100%, as well as both in different percentages.
In the case where one spouse dies and the other spouse was also registered as the owner on the property, although the other spouse is entitled not to pay inheritance tax, he/she has to pay a court fee, at the same percentage as the property tax, according to the value of the property, which means that he/she has to pay essentially the same twice in order to have a surviving spouse or child registered, because the State requires this registration instead of the previous owner of the property.
This does not seem fair to me if it is the same household or joint household or spouse. The same applies in the case of parents <-> child inheritance.
I have not yet found a real explanation or justification for this double taxation, or why it is necessary to pay the same person's taxes twice, since the household is one, with joint consumption and earnings, and these taxes have already been paid when first enrolled....