SHAFAQNA – The Grand Ayatollah Makarem Shirazi answered questions about inheritance and Khoms.
Question: Is Khoms applied to inheritance? How about if the inheritance has increased in value?
The Grand Ayatollah Makarem: Khoms is not applied to inheritance, even if it is exchanged into cash, unless having the knowledge that the deceased has not paid Khoms or is in debt of Khoms for his other assets. And if the value of inheritance is increased and a Khoms year has passed, Khoms is applied to the difference.
Source: PERSIAN SHAFAQNA