What is that trying to show regarding estate tax or other taxes on inheritance?
https://en.wikipedia.org/wiki/Inheritance_tax
"An inheritance or estate tax is a tax paid by a person who inherits money or property or a levy on the estate (money and property) of a person who has died. International tax law distinguishes between an estate tax and an inheritance tax—an estate tax is assessed on the assets of the deceased, while an inheritance tax is assessed on the legacies received by the estate's beneficiaries. However, this distinction is not always observed; for example, the UK's "inheritance tax" is a tax on the assets of the deceased, and strictly speaking is therefore an estate tax."
"Sweden: abolished inheritance tax in 2005. A retroactive decision exempted deaths during late December 2004 from inheritance tax"