Situation: Assets amount to total of a single apartment worth 195,000e . No will. It is not intention to sell the apartment. Question: Could 6 group B beneficiaries be named to inherit 32,500e each (right up to tax free allowance). Therefore 6x 32,500 = 195,000e. The deed/ownership of the apartment is then assigned to all 6 of these group B beneficiaries with equal share. Therefore, there is no inheritance tax to be paid. Is this scenario plausible or am I missing anything?