In Singapore, if the properties are transferred pursuant to a will or intestacy law (when the deceased don’t have a will), there will be no stamp duties, including ABSD, even if that beneficiary (the person inheriting the property) has more than one residential property in Singapore.
If the beneficiary then resells the property, whether there are stamp duties will depend on when the deceased purchased the property.
Read more: What Happens To My Stuff When I Die? (Singapore Edition), All About Probate & Administration (Singapore Edition), Immortalize x PropertyGuru Articles