When you inherited your apartment, having your own, you pay the tax less the so-called. tax-free amount, which covers all heirs or gifted ones and you can sell them at any time. If you have not had an apartment or a house so far, you are entitled to an additional exemption from inheritance tax, i.e.. deductions from the value of the decrease in an amount equal to the value 110 m2 of apartment area, provided, that you will live in it for at least 5 years. In the event of an early sale, this concession is lost. However, you can keep it, when you allocate the money from the sale to buy another flat or house or obtain a building permit.