Inheritance by law - amendments to the law on inheritance 2021

Inheritance by law

In a situation where there is no testamentary act, the distribution of the inheritance occurs on the basis of laws. It will be necessary to confirm with the help of documentation the existence of facts of relationship between the deceased and the person to whom the property is transferred. The order reflected in the Civil Code is applicable. The first group includes persons who are closely related to the deceased. The right of subsequent priority comes in the absence of representatives of the previous one.

While observing the procedure established regarding the entry into rights, it is necessary to understand that sometimes a citizen may be deprived of property. For example, when it is officially confirmed that a citizen made an attempt on the life of the testator. If persons are deprived of rights in relation to their child, they will not be able to inherit property after him.

If there is a single legal successor who renounces his rights, the property is transferred to citizens assigned to more distant orders. You must refuse in the prescribed manner. To do this, you need to contact a notary office. In addition, a person may not claim rights when distributing the inheritance.

Payment of state duty

With the entry into force of Federal Law No. 78 of 05/01/2005, inheritance tax ceases to be collected. In accordance with Art. 217 of the Tax Code of the Russian Federation, a received will cannot be subject to personal income tax or other type of tax. Instead, payment of state fees and notary services is provided. The amount of payment depends on the order and relationship of the heirs. It is calculated as follows:

• Heirs of the 1st and 2nd stages pay a fee of 0.3% of the value of the property based on the assessment, but not more than 100 thousand rubles;
• The remaining heirs pay 0.6%.

It does not matter the type of property being transferred, which may include real estate and personal belongings. Receivers make payment upon receipt of shares, cash and bills, real estate, vehicles and any other property.

The following persons are exempt from payment:

1. Full Knights of the Order of Glory;
2. Heroes of the USSR and Russia;
3. WWII veterans.

Payment is provided not only for inheritance by law. If a will is drawn up, the heirs also pay a state fee.

The remuneration for a notary depends largely on the region of residence. He charges money for legal and technical services related to opening a probate case and taking ownership. It is also necessary to pay for the services of an appraiser, who must determine the value of the property.

Will

The testamentary instrument must be drawn up in accordance with the legal provisions. After the death of the citizen who drew up this act, the property passes to the person to whom there is an indication in the will. In some situations, the document contains conditions that must be met to obtain rights to the property. The period within which these actions must be completed is also reflected there.

IMPORTANT !!! Other citizens who are not reflected in the will cannot claim rights to the inheritance. The exception is persons who are obligatory legal successors.

These include citizens who have not reached the age of majority or have lost their legal capacity. When a person named in a will dies, the rights to an apartment or other objects pass to those who are closely related to him.

The important point is that the formation of a testamentary act must take place in accordance with the legislative framework.

Legislation

The Civil Code of the Russian Federation, Chapter 63, Articles No. 1142-1146 regulates the number of queues regarding the right to inheritance, plus the procedure for entering into it. Article No. 1147 talks about receiving an inheritance for adopted children. Behind Article No. 1148 of the Civil Code of the Russian Federation, there is an eighth line of heirs - dependents.

So, according to the Civil Code of the Russian Federation and its articles No. 1142-2246, we can say how inheritance by law comes into force.

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Where to go?

Regardless of the basis on which property is inherited, you will need to visit a notary’s office. The appeal is carried out in the place where the deceased is registered. In addition, appeal is allowed in the place where the real estate included in the inheritance mass is located. If there are several of them, then at the location of the nearest one. To ensure the safety of the property, you will need to appoint a caretaker. This issue needs to be addressed immediately after the death of a citizen.

You need to know what time to contact a notary. This must be done within the period specified in legal acts. The legislator allocates a six-month period for the procedure. At this time, you need to have time to submit an application that the heir accepts the property. If the successor has not done this, then by law it is considered that he has waived his rights.

Joint will of spouses

Law No. 201-FZ dated July 26, 2017 allows spouses to draw up a single joint will, in which they express their wishes regarding common property. The innovation was effective only in the Crimea and Sevastopol. This was due to the fact that on the territory of Ukraine, drawing up a joint will is allowed. Some married couples drew up this document before the annexation of the Republic of Crimea to Russia. In order to avoid infringement of their rights, the possibilities for the general expression of the will of spouses were regulated at the state level.

On June 5, 2021, the State Duma adopted in the first reading a bill allowing a husband and wife to draw up a joint will in any region of Russia.

On July 19, Russian President V. Putin signed Federal Law No. 217-FZ dated July 19, 2018, however, the rules on joint wills of spouses come into force on June 1, 2021 .

In order for the will of the spouses to be valid, the following must be taken into account:

• spouses must be in an official, registered marriage;
• Both husband and wife must be recognized as having legal capacity at the time the will is signed.

In a will, a married couple can designate the persons to whom both jointly acquired property and the property of each individual will be transferred. In the same document, you can designate shares in the inheritance masses.

If the marriage was dissolved or declared invalid after the death of the husband or wife, then the will loses its force and is annulled. In another case, it is impossible to revoke the general will after the death of one of the parties. For example, if the spouses drew up a joint will, and after the death of the husband the wife decided to change it and executed a new, personal will, it will be declared invalid.

Decor

It will be possible to obtain rights to property and register it according to the law after the application is written. The heir indicates in it that he accepts all the property and debt of the deceased. You need to contact a notary. The citizen applies in person or uses the services of a representative. In the latter case, you will need to create a power of attorney. It must reflect the powers vested in the person.

The notary office prepares a document confirming the existence of rights to the property of the deceased. When a testamentary act has a closed meaning, then within 15 days from the moment of death of the citizen, the notary must notify the legal successor about this. The procedure for opening a document is fixed in a separate act.

You will need to prepare a certain liver of documents:

• an application drawn up in the prescribed form;
• a document confirming the death of a citizen;
• an extract made from the house register, which is required to confirm a person’s place of residence;
• original will;
• an act by which the identity of the applicant is verified;
• if a will has not been drawn up, papers indicating the existence of family ties between the deceased and the legal successor will be required.

If the application to the notary is carried out by a trusted person, then a power of attorney is required.

Changing the timing of inheritance

Article 1154 of the Civil Code of the Russian Federation regulates the deadlines for entering into an inheritance: the successor can take over within six months after the opening of the inheritance. If the citizen who has the primary right refuses the property, the heirs of the second and third priority may accept the property within another six months from the date of refusal.

However, due to the innovations of 2021, if the testator has entered into an inheritance agreement or expressed a desire in the will to create a specialized fund, then the successors can take ownership rights much earlier.

Thus, a notary is obliged to establish and register an inheritance fund within three days after the death of the testator. Almost instantly the property will pass to the citizen with whom the inheritance agreement was concluded.

However, in most cases, the time frame for entering into inheritance will remain the same (up to six months for first-line successors). Innovations will mostly affect business owners, for whom uncertainty and delay can be disastrous.

Duty

If rights to the property mass are transferred to a person who is closely related to the deceased, they are not subject to tax payments. When registering inheritance legal relations, you will need to pay a state fee. Payment is required so that the necessary documentation is completed and the powers of the new owner are registered. The amount of payment depends on the value established during the assessment.

If intellectual property is transferred, it is given a special status. It is not subject to taxes or other fees. The only costs will be associated with paperwork at the notary's office.

Peculiarities

The legislator does not prohibit transferring the powers of the sole heir to other persons. This is due to the fact that before the moment of entry into rights, a citizen may die. In such a situation, all the property due to him as a result of inheritance legal relations passes to his heirs. When during his lifetime a citizen formalizes a renunciation of property, it cannot pass to his legal successors after his death. In this situation, the first priority of the testator comes into play.

ATTENTION !!! The execution of a will has special nuances. They consist in the fact that a person has the right to draw up a document at his own discretion. Rights to property after death can pass to any person. It does not matter what the age category, citizenship or nationality are.

If a person is the only one named in the will, no one else can lay claim to the estate. The law calls heirs who have an obligatory share in the property an exception, provided that there are any.

It is not permissible to inherit part of the estate or select certain property from it. This means that the rights to things and debts of the citizen who died are transferred to the legal successor. Initially, you need to think about whether it will be beneficial for a person to accept an inheritance. It is necessary to take into account all debts that the deceased has.

Features of inheritance

The legislation allows the transfer of any property, including real estate, money, jewelry and valuable collections. Property rights and obligations can also be transferred. So, if a mortgage is issued on an apartment, the heir who has entered into rights will continue to pay for it. He can free himself from this need only if he completely renounces the inheritance, including property.

Since a will can be drawn up at any age, you can use the phrase “I transfer as inheritance all the property that turns out to belong to me.” You will not have to rewrite the document if property is purchased or sold.

In 2021, changes were adopted regarding the timing and procedure for entering into inheritance by will . They concern the following:

1. Creation of an inheritance fund;
2. Changes in the period of entry into inheritance;
3. Inheritance contract;
4. Joint will of spouses.

Creation of an inheritance fund

This is a structure created to manage the property of the testator. The creation of the fund is determined by the testator. It determines who will be part of the fund - specific individuals or organizations. Fund management gives responsible persons rights and responsibilities. The property specified in the will is also transferred to the foundation, including:

• Personal capital;
• Charitable Foundation;
• Business.

If a foundation is created, entry into inheritance under a will is shifted. Currently, inheritance can be entered into after a 6-month period after the death of the heir. When organizing a foundation, the notary formalizes the inheritance the very next day or on the day the application is submitted.

The notary must check the information in the database, including information about the availability of the fund. He contacts the manager. At the same time, the remaining heirs are notified about the start of the inheritance procedure. They must provide consent to open a probate case.

If the inheritance fund is not formed, the procedure is carried out as before. The heirs submit an application with supporting documents within 6 months from the death of the testator. The property is then divided between them according to law or will. An official certificate of the received property is issued six months after the death of the testator.

Drawing up a joint will by spouses

In accordance with paragraph 1 of Art. 256 of the Civil Code of the Russian Federation, a husband and wife can write a will together in relation to joint property. This provision was adopted on July 19, 2021, and comes into force on June 1, 2019. Such a will is recognized as valid only if the following conditions are met:

1. Both spouses must have legal capacity at the time of signing the document;
2. The spouses are officially married, which is concluded through the registry office.

Must contain information about the persons to whom the property is intended. The disposition is indicated not only in relation to joint property, but also personal property, if any. When there are several heirs, the document indicates the size of the share for each person.

If the marriage is declared invalid after the death of the testators or was dissolved during their lifetime, the will will be revoked as a result of actual loss of validity. If the spouses have drawn up a joint will, and after the death of one of them the other changes the order, the first one ceases to be valid.

Inheritance contract

This provision also comes into force on June 1, 2019 . Its main difference is that after the death of the testator, the heir’s consent to accept the property is not required. The transfer of property occurs only due to the death of the testator. The contract is drawn up through a notary if we are talking about the transfer of real estate. The agreement is registered through Rosreestr.

An individual can enter into an agreement not only with a citizen, but also with an organization. The heir may be a minor. In this case, when signing the contract, his legal representatives must be present, which can be parents or guardians.

As with the standard method of inheritance, minors and incapacitated persons retain the opportunity to receive an obligatory share in the inheritance.

The contract is used to protect the legal rights and interests of both parties. The transferred property can be valued in the document. To ensure legality, you can appoint a controlling person who must monitor the fulfillment of obligations. You can also specify the conditions that must be met when accepting an inheritance. Among them are ensuring a comfortable life for the testator’s pets.

Termination of the contract is permitted only in the following ways:

• By mutual agreement;
• Through the court, if only one of the parties is the initiator.

An inheritance agreement is declared invalid if one of the following cases occurs:

1. The heir does not fulfill the obligations imposed by the will;
2. At the time of signing the contract, the heir or testator was legally incompetent, which is officially recognized;
3. The contract is not respected for a good reason, for example, if the heir is unable to fulfill the obligations in full due to health reasons.

Change of dates

In accordance with Art. 1154 of the Civil Code of the Russian Federation determines the maximum periods for applying to a notary. Previously, 6 months were allotted for this. First, six months are given for persons from the 1st stage to enter into inheritance. If none of them submitted an application or all refused the inheritance, after the expiration of the specified period, the opportunity opens up for heirs from subsequent queues to submit an application in order of priority. For persons from each queue, 6 months are given.

But according to the new rules, when an inheritance agreement is concluded or a foundation is created, ownership of the property can be transferred much earlier. In this case, you can enter into an inheritance a few days after the death of the testator by submitting documents to a notary. This is especially important for business owners to ensure that the company does not cease to operate due to a long inheritance. Citizens still have the opportunity to use the standard scheme.

What if you registered at the wrong time?

When the deceased has no legal successors, except for a single close relative, then such a person is in no hurry to register his powers. At the same time, the citizen continues to use the property belonging to the deceased. Thus, he tries to save money that will be used to pay for notary services. However, you need to understand that in this situation problems accumulate that will cause a lot of trouble in the future.

The law says that such use of property is unlawful. Missing a deadline is especially costly in a situation where another claimant to the inheritance appears. It will not be possible to avoid litigation in court. It will be necessary to prove that the rights to the mass belong to a close relative.

ATTENTION !!! An appeal to the court is made by a person who has missed the deadline for accepting the inheritance. It is necessary to take into account the rules for writing this document. The header reflects the name of the judicial body to which the act is sent, information about the person filing the claim. The main part states the reasons why deadlines were missed. The legislator indicates that such reasons must be valid.

The current circumstances are documented. The defendant in the claim is a body of the municipality, region or state. Depending on who received the property of the deceased. At the end of the act there is a signature and the date of formation.

The situation can be assessed as the acceptance of the inheritance mass in fact. In this case, the citizen provides evidence that he disposed of the deceased’s property as his own. These could be utility bills, repair costs, etc.