Per contro, allorché la stessa persona al momento del decesso risiede nei Paesi Bassi, nel calcolo dell’imposta di successione dovuta su un bene immobile acquisito mortis causa siffatti debiti vengono presi in considerazione. ###>By contrast, if the person whose estate is being administered was residing in the Netherlands at the time of death, the assessment of inheritance duties payable in respect of an immovable property acquired by way of inheritance does take such debts into account.