North Macedonia’s Inheritance Rules Hit Childless Spouses with Tax Bills
A 70-year-old Skopje resident was billed after inheriting the apartment she had shared with her late husband. Under a 1996 inheritance law, spouses without children are classified as second-order heirs, so they do not receive the exemption normally available to close relatives. The article says the legal problems go beyond the tax itself.
Liljana Matic, 70, lives in Skopje. She and her husband occupied socially owned housing from 1986. After North Macedonia became independent and shifted toward capitalism, he bought the flat in 1995, and it was recorded in his name. Following his death, the City of Skopje issued an inheritance-tax bill for the apartment.
The 1996 inheritance statute treats a spouse with no children as a second-order heir. That status removes the tax exemption normally available to close relatives. Matic had expected no payment to transfer the property. The article says the legal difficulties extend past the tax itself.
This rule may affect surviving spouses in childless marriages, including older people, by adding financial and legal burdens after a partner dies. It could make home ownership less secure for those who assumed a shared residence would pass without tax. The case may also prompt wider discussion about whether inheritance categories reflect modern family arrangements. Any social impact would depend on how many similar households exist and whether courts or lawmakers revisit the provision.