After a person’s death, his/her heirs continue his/her personality and inherit any assets/obligations that the deceased may have had. In order to determine who the heirs are, one must verify whether the deceased has left a will. If yes, then the heirs will usually be nominated in the will. If not, then the heirs are established by law according to the degrees of family relations amongst the survivors. It is also possible to leave legacies in one’s will. A legacy is a disposition made by the testator (the person making the will) which grants a particular object to an identified individual. The succession of immovable property is taxable (at varying rates depending on the circumstances) and must be made by means of a causa mortis deed which must be published by a notary public and be duly registered. Failure to conclude the causa mortis deed within one year from the date of death will incur interest on the amount of tax due at the rate of 8% annually.