Apartment tax according to will. What taxes are paid upon inheritance according to the law?

Since 2017, there is no need to pay inheritance tax under a will in Russia. What kind of taxes were mandatory before, and what has changed now?

Taxes paid earlier

Before the approval of Federal Law No. 78-FZ of July 1, 2005, inheritance tax was paid under a will. The amount depended on the relationship between the heir and the testator, and also if the value of the inheritance was more than 850 times higher than the minimum wage.

The order of succession was established. The heirs of the first stage included children, parents, and spouses. Next come brothers, sisters, and grandparents. All other relatives came in third place.

The first priority heirs paid a tax of 5% on the value of the property, the second priority heirs – 10%, and the third – 20%.

If the value of the inheritance exceeded the minimum wage rate by more than 1,700 times, then the tax percentage also increased.

Rules for drawing up a will

The testator must have his will certified by a notary. The document is drawn up in several copies. A will can be the written will of a dying person. He is free to write the document by hand in any form. Be sure to sign at the end. Two witnesses must be present.

A closed will is handed over to the heir only after the death of the testator. It is compiled without any witnesses.

Inheritance by will

Currently, when receiving property by inheritance, only state duty is charged. Its payment is mandatory in accordance with the legislation of the Russian Federation. No tax is required to be paid, regardless of the nature of the inheritance.

When registering an inheritance, you need to contact a notary. He will help you draw up an application for a certificate of inheritance rights.

Documents required:

1. Photocopy of passport.
2. Death certificate of the testator.
3. Documents proving relationship.
4. Receipt for payment of state duty.
5. Extract from the house register.
6. Document on the value of inherited property.
7. Will.

Notary services are also paid.

If property under a will was inherited by a legal entity, then it is also not subject to tax. You just need to fill out a tax return to receive the funds.

If the person who received the inheritance under the will decides to sell it in the first three years, then the tax will have to be paid. It will be 13% of the profit. You will need to submit your annual return to the tax office with the indicated profit from the sold property.

A 13% tax is paid on profits from a literary work, the creation of works of art, the author of which was the deceased. Also for various monetary rewards, patents.

For a non-resident (foreigner), an inheritance is formalized in the same way as for a resident of Russia.

After receiving an inheritance, it is necessary to open an inheritance case with a notary. Additional documents, assessments, etc. may be required. When receiving an inheritance from parents or children, no tax is paid. In six months, the notary will issue a certificate of inheritance under the will.

You can register an inheritance by power of attorney if traveling to Russia is impossible for some reason.

State duty amount

Current legislation establishes the amount of state duty. He's tall enough. The amount of money is sent to the state treasury.

Relatives of the first and second stages pay 0.3% of the inherited property. The maximum amount is 100 thousand rubles. Heirs of the remaining lines pay a state duty in the amount of 0.6% of the property amount. The maximum amount charged is the same.

The person who lived with the deceased, as well as minor children, do not pay the state fee.

A specialist will help you determine the exact amount of the state duty. If you inherited a car, it is better to contact an independent expert. After the examination, the average value of the property and, accordingly, the amount of state duty will be determined.

An appraisal of real estate, for example an apartment, can be done at a technical inventory office.

Property tax

After receiving property under a will, the heir is required to pay an annual property tax.

• Heroes of Russia;
• disabled people;
• combatants;
• military personnel;
• pensioners;
• relatives of those killed in the military.

These individuals may not pay tax. The rest must do this in a timely manner to avoid problems with the law.

Relinquishment of property by will

The heir may refuse to receive property in favor of another person. To do this, you must write an application. It has no clear pattern. But there are rules that must be followed.

You cannot set any conditions when transferring an inheritance to another person. You can only renounce all property, not part of it. Once the refusal has been issued, it will no longer be possible to cancel it, even through the court.

The application must be certified by a notary and registered. You must pay a state fee.

So, changes in the law on property taxes have indeed occurred, and it is necessary to know them if you are a testator or recipient of an inheritance.

The process of entering into inheritance rights not only requires paperwork, but also the payment of certain payments. We will tell you in the article what the heir must pay for and what kind of payment exists in 2018-2019.

Before Federal Law No. 78 of July 1, 2005 came into legal force, citizens were required to pay an inheritance tax. The tax rate was calculated based on the degree of relationship in relation to the testator and reached 20% of the value of the inherited property.

On January 1, 2006, when the new law came into force, the need to pay inheritance tax in the generally accepted sense was abolished. Now close relatives, as well as distant ones, are not required to pay tax. It does not matter how the property was transferred - by law or by will.

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Now inheritance is subject to the so-called indirect tax - state duty. This is what we are talking about when questions are asked about the amount of the inheritance tax payment.

The only exception to this rule will be inheritance cases that were opened before January 2006. If the value of such property exceeds 850 thousand rubles, it is subject to taxation.

Who pays inheritance tax in 2018-2019?

However, the law provides for several cases when tax is still paid upon inheritance. These include:

1. Money given as compensation to the author of a literary work.
2. Funds received as a reward for a created work of art.
3. Money given to the author of a scientific work.
4. Funds transferred as a reward for an invention or the creation of an industrial design.

When receiving the above funds for the results of the intellectual work and creativity of the testator, it is necessary to fill out a declaration and pay 13% of the total amount to the Federal Tax Service. However, cases of inheritance of such property are rare.

You will also be required to pay a tax of 13% if the inherited real estate is sold within three years from the date of acceptance and registration of ownership.

Inheritance tax by will or law in Russia in 2018-2019

Indirect inheritance tax (state duty) is payable for obtaining an inheritance certificate. This document confirms the possibility of registering ownership of the received property.

The amount of the state duty does not depend on how the property was received (by law or by will). In accordance with clause 22 of Article 333.24 of the Tax Code of the Russian Federation, it depends on:

• degree of relationship with the testator;
• property value based on assessment results.

The law provides for the following rates for payment of state duty:

1. 0.3% of the amount of the inheritance, but not more than 100 thousand rubles, if the heirs are close relatives (children, spouses, parents, brothers or sisters).
2. 0.6% of the amount of the inheritance, but not more than 1 million rubles, if the heirs are distant relatives or were not related to the testator at all.

When there are several heirs, they pay the duty in proportion to their shares.

According to Article 333.35 of the Tax Code of the Russian Federation, some categories of citizens are exempt from making mandatory payments for received property. Such persons include:

• Heroes of the Russian Federation or the USSR;
• Knights of the Order of Glory;
• veterans and participants of the Second World War;
• heirs who lived together with the testator in residential real estate that was inherited to them.

It turns out that the testator’s closest relatives, who lived with him and continue to live in the residential premises after his death, may be exempt from paying state duty.

How to determine the inheritance tax for an apartment or other real estate?

The amount of the mandatory payment is calculated based on the estimated value of the property included in the scope of the inheritance. It is established through an independent examination on the day the inheritance case is opened.

The assessment is carried out:

• independent appraisers licensed to carry out such activities, as well as the necessary education, which is documented;
• appraisal companies with which an appraisal agreement is concluded;
• bodies authorized to maintain cadastral records if a land plot is inherited;
• bodies that keep records of real estate at their location (for example, BTI).

If the scope of the inheritance includes securities or foreign currency, the established exchange rate of the Central Bank of the Russian Federation on the date of opening the inheritance case is used to calculate the value.

It is not necessary to resort to the services of appraisal companies and private specialists. Often, cadastre data or inventory value are used to calculate the duty.

It is important to take into account that after registering an inheritance, the new owner will have to pay property taxes (land, transport, etc.). After registration of property rights in Rosreestr, the data is sent to the Federal Tax Service. Based on the information received, tax will be calculated annually.

Payment for the work of a notary in a hereditary matter

In addition to the established state fee, the heirs have to pay certain amounts for the technical or legal work of the notary who conducts the inheritance case. Most often, fees are charged for drafting legal documents.

There is no clearly regulated amount. It depends on the region, the degree of complexity of the work performed and other parameters. You must check the amount of payment with a notary.

Keep in mind that you yourself have the right to decide whether to use the services of a notary or not. They are not mandatory for citizens. Heirs can refuse legal notarial assistance and carry out the necessary actions independently or with the involvement of a third-party lawyer.

Some notary offices, in their desire to make money, resort to cunning. When there are several heirs, the notary charges a fee for issuing a certificate of entry into rights for each of them separately. Thus, you have to pay separately for each copy of the document.

Such actions are not entirely legal. Civil legislation provides that one general document may well be issued, and not individually to each interested person. This means that citizens can save significantly if they refuse notary services and order one certificate for everyone.

How to pay inheritance tax?

The required amounts must be paid before the start of the entire procedure for registering the rights to the inherited property. The notary will not begin his work without a paid receipt.

To pay the state fee, you must obtain from the notary the details by which the payment is transferred. Typically, a completed receipt will be issued. The heirs will only have to deposit the required amount according to the specified data.

You can pay the state fee in any convenient way:

1. Through a bank teller/operator. It will also be necessary to pay the charged commission provided by the bank.
2. Using a payment terminal, which are found everywhere in banks, shopping centers, etc.
3. Through the Internet portal of State Services. In the future, you will need to print the paid receipt as proof of payment.

The receipt for payment of the state fee must be attached to the general package of documents for the inheritance case and submitted to the notary's office.

If you have any legal difficulties or questions, please contact our website specialists for legal advice. A professional lawyer will advise you free of charge, analyze your situation and suggest the optimal course of action for a successful resolution of the issue.

The state fee upon entering into an inheritance is a mandatory payment that covers notary services and the costs of re-registration of property. Since 2005, these payments have replaced the intestate inheritance tax, which was previously paid by heirs. As a result, the total cost of citizens to obtain property has decreased, but certain payments remain mandatory.

For what kind of inheritance do I need to pay state duty?

The established procedure for transferring property implies that you will have to pay a notary for registering an inheritance in any case. The heir's funds are used to prepare documents and pay for notary services.

The state duty (notary fee) has a fixed value. At the same time, categories of citizens are provided for who may be fully or partially exempt from paying for an inheritance.

In this context, the legislation does not provide for certain types of inheritance for which state duty must be paid. Any property must be paid for. That is, the state duty for a car will be calculated according to the same criteria as other property.

State duty amount in 2019

In accordance with Article 333.24 of the Tax Code of the Russian Federation, the amount of state duty for registration of inheritance has fixed values:

• certificate of will - 100 rubles;
• opening and reading of a closed will - 300 rubles;
• taking measures to preserve the inheritance, inventory of property - 600 rubles.

These tariffs determine the actions of the notary. In addition to them, the heir pays a state fee, the amount of which depends on the value of the property and family ties with the testator.

Close relatives the testator - spouse, parents, children, as well as full brothers and sisters - pay 0.3% of the value of the inheritance. The total amount cannot exceed 100 thousand rubles.

All the rest of the heirs, including distant relatives, pay 0.6% of the value of the property. The total amount of state duty in this case cannot exceed one million rubles.

The legislation allows the heir to choose the method of calculating the value of the property, according to which the percentage of the state duty will be determined. You can choose inventory, cadastral or market price. The notary cannot insist on a specific option.

Wherein The amount of state duty does not depend on the method of transfer of property. The cost of inheritance under a will is determined according to the same criteria as inheritance by law. This also applies to cases where an inheritance is obtained through the court by challenging a will.

Gift deed

The execution of a gift agreement is not considered a transfer of inheritance by law. However, this method of re-registration of property rights is quite common among close relatives.

The deed of gift also does not require payment of tax if the property is transferred through a close relationship. However, you will still have to pay a state fee - 2 thousand rubles for notary services and 0.5% of the value of the property. The payment amount cannot be less than 300 rubles and more than 20 thousand.

Where to pay?

The state fee for entering into an inheritance is paid directly to a notary when preparing documents. Without this action, a certificate will not be issued certifying the transfer of ownership of the property to the heir.

You can pay the state fee in cash or via bank transfer. In the second case, the notary issues a receipt with which they contact the bank. After payment it is returned to the notary.

If there are several heirs, each pays their own percentage of the property received. In the case of shared distribution, the total amount is divided between the owners in proportion to the property received.

No special documents are required to pay the state fee. The procedure is carried out simultaneously with the receipt of inheritance. It is necessary to provide an identification document, as well as documents indicating a close relationship with the testator.

Payment deadline

The deadline for paying the state fee corresponds to the procedure for registering an inheritance and is six months from the moment of its opening. If for a good reason the heir missed this period, he can restore it through the court. The application is submitted at the place of residence or registration.

Who can be exempt from paying?

In accordance with Article 333.35 of the Tax Code of the Russian Federation, complete exemption from state duty upon entering into inheritance you receive:

• veterans and disabled people of the Great Patriotic War;
• heroes of the USSR and the Russian Federation;
• Knights of the Order of Glory.

According to Article 333.38 of the Tax Code of the Russian Federation, State duty benefits for inheritance are given to:

• heirs of a house or land who lived with the testator before his death;
• heirs of government officials and military personnel who died in the line of duty;
• persons whose testators are politically repressed citizens;
• recipients of bank deposits and funds, salaries, pensions, insurance payments, as well as payments from copyright property;
• heirs who have not reached the age of majority at the time of opening of the inheritance;
• incapacitated persons over whom guardianship or trusteeship has been issued.

These categories are also exempt from paying state duty. In addition to them, disabled people of the first and second groups are included in the preferential category of citizens. These heirs pay 50% of the calculated amount.

One of the types of material benefits a person receives can be inherited property. As a rule, it goes to the successor after the death of the testator in accordance with his will. Any person can receive an inheritance under a will, regardless of his citizenship and social class, nationality and gender.

What it is

The expression “inheritance” and the concepts arising from it are defined by civil law guidelines and regulations.

They note that every Russian citizen is given the right to own property, own it and dispose of it at his own discretion.

In addition, the right of inheritance is guaranteed, which is noted in Article 34 of the fundamental law of the Russian state.

The composition of the inheritance, in accordance with the instructions of the article, includes:

The fact of vesting the right to property is certified by the act “Certificate of Right of Inheritance”. It is drawn up in accordance with the instructions of the article on a form with a unified form.

It was approved by order of the Ministry of Justice of the Russian Federation, issued under the title.

Who does it apply to?

In accordance with the instructions of civil law, any Russian citizen who has reached the age of majority and is recognized as legally competent in the manner prescribed by the legislator can become a testator.

He must be responsible for the actions he commits, be of a sober mind and act of his own free will without any coercion.

As for the heir, any adult, capable individual or legal entity, regardless of the organizational and legal form, can act as an heir.

The testator has the right to leave his property to the unborn child who is to be born to him.

On his behalf, the property is managed by a person specially appointed for these purposes, usually called a manager.

The expenses of the administrator are paid by the testator, but there are cases when he assigns this responsibility to his successor.

In practice, there are cases when a notary appoints a manager to ensure the safety of the inherited property until it is transferred to the heir.

Where to go

To join it, you must confirm your readiness to accept the inheritance with a statement.

It is submitted to the notary who opened the will or to the notary’s office located at the last place of residence of the deceased or at the location of his property.

If it is located in different localities, then the application is submitted to where its most valuable part is located.

Deadlines

The total duration of entering into an inheritance is six months from the date of its opening in accordance with the regulations of legal acts.

If a deadline is missed for a good reason, it will be filed in court, for example, in the event of a protracted long-term illness of the heir, if he is in a hospital hospital for treatment.

If no one declares their right to the inheritance within the specified period, it will become the property of the state.

If a person was declared deceased by a decision of a judicial authority, then the day of opening of the inheritance will be the day when the court decision takes legal force. But the judicial authority can set a specific day and indicate it in the decision.

How to enter into inheritance rights under a will

The heir, first of all, must find out the existence of a notarized document.

If it exists and the estate has been transferred to him, then he must collect the documents required to obtain a certificate of inheritance. They are submitted at the destination along with an application expressing his right of inheritance.

The necessary conditions

Essentially, a will is an official document confirming a person's intention to transfer his property to a specific person.

They regulate the relationship between the parties to the transaction for the transfer of the inheritance to the new owner. Russian citizens are given the right to freely dispose of their property acquired throughout their lives.

Registration procedure

For citizens interested in the question of where to open an inheritance under a will, you should know some nuances. In accordance with the article, the procedure for accepting an inheritance is carried out at the last place of residence of the deceased person.

In order for the inheritance to completely pass to the heir, you need to obtain a document certifying the right of inheritance.

It is issued by the notary who opened the will on the basis of an application. A number of the following documents are attached to it.

It includes:

The list of documents can be expanded depending on the circumstances of the inheritance case if individual requirements are identified. It is approved by the standards of legislative and by-laws in force in the country.

The following may be required by the notary as additional documents:

The possibility of registration of the right of inheritance by the relevant authorized officials cannot be excluded.

For example, a local government body, the chief physician of a medical institution, or the command of the ship on which the testator serves.

Recognition of property rights

The notary verifies the information contained in the presented documents.

If they are reliable, then the heir is issued a certificate of inheritance. The inherited property passes in full to the heir appointed by the will.

He must register it with the relevant government authorities in order to acquire ownership of the property.

These include:

Establishing the fact of acceptance

In accordance with the instructions of the article, the actual acceptance of inherited property is the will of the heir, manifested in the desire to take it for himself.

His will must be expressed in writing by the heir himself or his authorized representative. In accordance with civil law, he is obliged to act on behalf of the heir and in his interests.

An accepted inheritance begins to belong to the heir from the day it was opened, regardless of:

1. The heir takes possession of the property.
2. Carrying out state registration of the right to inherit property.

If the heir performs the following actions confirming the fact of actual entry into inheritance rights, filing an application is not required.

But he must take these actions within six months from the time of the death of the testator.

The nature of the heir’s actions certifying his intentions:

Allocation of mandatory share

Some citizens are interested in the question of who cannot be disinherited by a will, regardless of external circumstances. The legislator has established a category of persons who are entitled to a certain part of the property of a deceased person.

These include:

This kind of inheritance is called the “obligatory share” of the inheritance mass. If the deceased person has a claim to it, then they can take part in the procedure for opening a will.

In accordance with the norms of civil law, the testator must allocate it in advance if there are so-called “obligatory heirs” in his family.

Contesting a will

Challenging a will regarding an inheritance is possible if a person interested in receiving it files a claim with a judicial authority to invalidate the will.

It is declared invalid if the following facts are confirmed in accordance with the instructions of civil law

These include:

If the judicial authority recognizes the will as a document that has no legal basis, then the property will pass to the heirs by law.

Recognition as unworthy of heir

They provide a definition of an unworthy heir, introducing uncertainty into legal relations relating to inherited property. As a rule, the appearance of an unworthy heir causes controversy regarding his division.

These include citizens who:

Also, in accordance with the instructions of civil law, an unworthy heir may be a person who has the right to an obligatory share of the inherited property.

Video: inheritance by will

Important nuances

Legal relations regarding inheritance of property are established in accordance with the law of the country in which the testator had a residence permit in the last years of his life.

As for real estate, the right of inheritance is determined based on the rules of civil law where it is located.

In accordance with the instructions of the article, inheritance of real estate entered into the state register is established according to the law of the Russian state.

Any controversial situations that arise during the inheritance procedure must be resolved in court. He initiates a civil case based on a statement of claim.

The inheritance does not include:

To accept the inheritance, the heir submits an official application to the notary's office, a sample of which can be obtained from the notary.

According to generally accepted rules, the application is drawn up in a standard form in the presence of a notary.

Its required attributes are:

It must be written by the heir in his own hand and certified by his personal signature. Its content must be written correctly and correctly formulated.

It should not contain spelling errors, corrections or blots. Any error made when writing an application may lead to questions.

They are resolved due to the performance of certain notarial actions. For example, when using witness testimony.

Its size is calculated depending on the market value of the inherited property. In addition to this, they must pay for notary services, which include the cost of legal and technical work.

The legislative framework

Legal regulation of the issue of transferring the property of a deceased person to his successor by will or by law is carried out by a number of legislative and by-laws.

Federal Law:

Resolution of the Plenum of the Supreme Court of the Russian Federation:

When the heir learns that he was included in the will, the process of registering the inheritance begins. In addition to other questions and doubts about the preparation of documents, deadlines, and the procedure for accepting an inheritance, heirs are concerned about the financial side. How much does it cost to register an inheritance in 2017? What tax will you have to pay and will you have to?

Inheritance tax under a will

There is great news for many newly minted heirs: In the vast majority of cases, inheritance tax is not levied in Russia. The provision came into force at the beginning of 2006, in connection with significant changes to the Tax Code, and is valid.

That is why, having inherited any property, including a car, apartment, garage and much more, there is no need to pay tax.

However, every rule has exceptions. For example, the legislation identifies specific types of property, upon receipt of which the successor retains the obligation to fill out the appropriate declaration and pay tax. In accordance with the Tax Code of the Russian Federation, such property is recognized as:

• income received as a result of writing an author's literary work;
• the amount received as remuneration for writing a scientific work;
• income received for an invention, as well as the creation of a new industrial design;
• payment to the creator of an object of art.

The tax is levied exclusively on the inheritance of funds obtained as a result of mental and creative labor, intellectual activity.

In this case, the rate will be 13% of the value of the inherited property.

In most cases there is no need to pay inheritance tax in 2017. The heir does not have to worry about such an expense item, except in cases specified by law.

Tax on inheritance of an apartment by will

The most desirable and popular type of inherited property remains real estate, for example an apartment. Many people are concerned about taxes on inheriting an apartment. If this type of property is specified in the will, then no tax will be paid. It is fair to note that when heirs use the word “tax” they sometimes mean a completely different payment – ​​a state duty. Almost every heir will have to pay it.

Sometimes the heir accepts the property of the deceased testator, but does not want to use it himself. After all the paperwork has been completed, he has the right to dispose of this property at his own discretion, so he may well sell it, donate it, etc.

If a person urgently needs to sell property received by inheritance, then there is no way to do this without paying tax. Its rate will be 13% of the total cost. However, this rule is valid only if the property is sold within 3 years from the date of its receipt by inheritance.

State duty for inheritance under a will

What is state duty? What size is set for 2017? What is she being paid for?

The state duty is actually the only obligatory payment that will have to be made in favor of the state by each successor registering property by inheritance. It is charged for obtaining a certificate of inheritance.

How the inheritance was received: by will or without it, does not play a decisive role in calculating the state duty. Its size is really affected by:

• degree of relationship between the heir and the deceased;
• the value of the property received by a specific heir, indicated in the appraisal report.

Inheritance by will does not mean that the relatives of the deceased cannot be indicated in it. However, complete strangers who are not related to him may appear there. That is why the amount of the state duty required to be paid when inheriting under a will is calculated:

• 0.3% of the property valuation amount, but not more than 100,000 rubles for close relatives of the deceased (1st and 2nd stages): spouse, parents, children, brothers and sisters;
• 0.6% of the same assessed value of the property, but in no case higher than 1 million rubles for distant relatives and persons who have no family ties with the deceased.

Some categories of heirs are exempt from paying state duty due to their special status:

• heroes of the USSR, Russia;
• persons who participated and also became heroes of the Second World War;
• full holders of the Order of Glory.

Inheritance tax has been abolished and in 2017 is not paid by heirs, except in cases expressly specified in the law. However, the state fee is a mandatory payment - without it it is impossible to obtain a certificate of inheritance. Its size directly depends on the relationship of the heir to the deceased and the amount of valuation of the property being inherited. A receipt for payment of the state fee must be presented to the notary.