In certain cases where the property situation is extremely complex, or when inheritors disagree among themselves, it may sometimes be impossible to collect inheritance tax. The estate will then be temporarily put under the custody of the court, which may even prohibit beneficiaries from leaving the country. When the will appoints someone as its executor, the responsibility of ensuring that the inheritance tax is paid falls on his or her shoulders.
在某些財務狀況複雜、或是多位繼承人意見紛歧的案例中，有時會發生遺產稅無法繳納，而導致繼承人財產被查封、甚至被限制出境的情形，這時遺囑中若有指定「執行人」，則繳稅責任將落到執行人頭上。