+The **estate tax** is a government levy on a person's total [wealth](/wiki/wealth) at the moment of their [death](/wiki/death), before it passes to heirs. It is a final fiscal claim on a lifetime's accumulation, distinct from an inheritance tax which burdens the recipient.
+## See also
+- [Gift Tax](/wiki/gift_tax)
+- [Inheritance Tax](/wiki/inheritance_tax)
+- [Probate](/wiki/probate)
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