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I'm looking through the Codex Imperialis Background book, and i note that generally speaking, rule of a planet is considered hereditary, so my question is, on a macro-level, if a new planetary governor takes charge, say.... Baron Flabimire Fatkannen dies through legally approved means and the designated heir Na-Baron Paula Hatraider inherits the now vacant seat of planetary governor, does the designated heir play a inheritance tax to the Administratum upon taking office?

And on a micro-level, if say... some random administratum hereditary scribe in some clerical clan dies under the crushing weight of paperwork, will their son/daughter/heir be charged a inheritance tax when taking over the now vacant seat?

Planetary Administration lies in the hands of governors called Imperial Commanders - a title which corresponds roughly to the term 'Lord'. The Commander is appointed by the Administratum to oversee a planet or, more rarely, a continent or a special project of some kind. The position is often regarded as an hereditary one, associated with an ancient title (Duke of Calaco, Baron of Ymgarl, Lord of Lambs World, etc). Although duty-bound to the priesthood, the Commander is essentially an independent governor, and so long as his taxes come through, his quotas are met and his planet kept in order, he is free to run things in any manner he chooses. Commanders can recruit and maintain their own armies and inter-planetary fleets, and may even be permitted access to interstellar spacecraft.

As with all similar questions it's worth remembering that the Imperium is very much a decentralised system with wildly different rules and customs depending on which planet you happen to live on.

I very much doubt that the Administratum charges an inheritance tax. Sounds far too complicated to manage on a galactic level. Individual planets might do it with the proceeds contributing to running that specific planet.

The Imperium as a whole doesn't have inheritance tax, and it doesn't need one. The Tithe supersedes an inheritance tax as it is an annualised* wealth tax on the entire world, inheritance taxes being a form of wealth tax.

Individual worlds will, but probably heavily rigged to the super rich in most cases. Hard to keep dynastic power with a significant inheritance tax, which is the point of such taxes.


*Tithes seem to be calculated on a (Terran) yearly basis, but not collected yearly for most worlds. Guard regiments are often raised once a generation for less populous worlds, for example.

What Haighus said.

Each planet may well have its own taxation system, but the only one the wider Imperium is concerned about is your Tithe. Provided that’s paid in full, on time, every time? Nobody much cares how much wealth you hoard, how awful the local society is etc.

Local taxes could be part of raising the tithe (particularly for farming and manufacturing), or in addition to that.

As with a surprising amount of stuff within The Imperium? How far you push your luck in such things is up to you.

To the Plantary Governor’s advantage is that it’s in everyone’s own self interest that the Imperial Tithe is met. Because the consequences can be dire - including simply getting a replacement Governor who may very well be far, far worse.

There’s also the potential issue of the Administratum presence on every world. If they notice your world is far more productive, and easily meeting the Tithe with plenty to spare? You can have your Tithe regraded upwards. Now in some instances that won’t happen for yonks. But, it can also happen quickly if it lands on the right desk at the right time during the right crisis. And I imagine a Governor’s personal fortune suddenly skyrocketing may well be a sign your planet/system can sustain a higher Tithe.

Excellently put by all above.

A grimdark designer's note to add would be that skewed, local inheritance taxes would likely be designed to keep down middling castes of merchants, petty nobility or whatever, while not diminishing the fortunes and holdings of the very uppermost crust in any significant way.

It is also conceivable that inheritance taxes are levied on the poor, in order to add yet more inherited debt to keep the masses in servitude.

There could also be very convoluted laws around inheritance tax, tailored to hurt that one rival noble House in particular but leaving your own unscathed.

As long as the outcome is wrongheaded, it may fit into the setting on a local level.

It wouldn't make sense to charge an extra tax solely because there was a succession in governance but if the planet still owes back-taxes the Imperium could easily force the new governor to pay them in full before being permitted to take office. A transition in government is a good time to shake a planet down.

 Karak Norn Clansman wrote:
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It is also conceivable that inheritance taxes are levied on the poor, in order to add yet more inherited debt to keep the masses in servitude.
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We have a lore example of something similar. The citizens of Jopall are considered to be in debt from birth, and are indentured until they pay off the debt of being born and raised on the world. Technically the mirror of an inheritance tax, but same end result.

Also? In terms of the purpose of Inheritance Tax?

The Planetary Governor doesn’t actually own the planet. The Imperium does. They’re just the appointed custodian, whose main duty is to ensure the planet remains productive.

So an Administratum Inheritance Tax makes no sense as a thing. The Imperium already owns everything on the planet. It just allows others to do the day to day management, with an absolute minimum level of productivity being enforced via The Tithe.

 Mad Doc Grotsnik wrote:
Also? In terms of the purpose of Inheritance Tax?

The Planetary Governor doesn’t actually own the planet. The Imperium does. They’re just the appointed custodian, whose main duty is to ensure the planet remains productive.

So an Administratum Inheritance Tax makes no sense as a thing. The Imperium already owns everything on the planet. It just allows others to do the day to day management, with an absolute minimum level of productivity being enforced via The Tithe.

I was thinking it would be similar in concept to the IRL practice of having officers purchase their own commissions in the army. Like it's still the ruling monarch's army, but aristocrats and upper middle class people would fork out money for the privilege of authority.

Still down to the individual Governor. The ever extending background of Necromunda shows that, provided your Tithe is paid? The wide Imperium just doesn’t care!