All the property left by a decedent, regardless of the amount or whether it is worth more than the exemption amount, is subject to estate tax declarations. For example, a person dies leaving a vehicle only. Their heir should still file an estate tax declaration before applying to a highway authority for transfer of the inherited property by presenting documents issued by a national taxation bureau which prove they have paid the estate tax in full, the property is exempt from taxation, or it is excluded from the gross estate.