Offer a loop-hole? If someone went as far as putting the money in an escrow account to buy out your asset, you could retroactively increase the declared value.

Offer a loop-hole? If someone went as far as putting the money in an escrow account to buy out your asset, you could retroactively increase the declared value. This of course has a price: You need to retroactively pay the tax for a few years and a surcharge for the expenses of your buyer. This could be repeated, similar to an auction.