To report the acquisition of an inheritance is to submit a tax form to the appropriate head of the tax office. If the value of the property received exceeds the tax-free amount and the exemption for the closest family has not been used, an SD-3 tax declaration must be filed, while if a tax exemption has been used, an SD-Z2 tax declaration has to be chosen. The SD-3 return must be filed to the tax office within 1 month from the date the tax liability arises, while the SD-Z2 return must be filed within 6 months from the date the tax liability arises.