Article 1112. Inheritance. Composition of the inheritance: what does it include?

What is hereditary mass

As such, the concept of inheritance mass does not exist in the current legislation.
There is an open concept of inheritance - this is property that will pass to the relevant person or persons after the death of the owner. Based on the meaning of identical concepts, such as inheritance, inherited property, we can conclude that the inheritance mass is all the rights and obligations of the citizen transferring the inheritance.

We list the regulatory documents that regulate the order of inheritance:

The Constitution of the Russian Federation, which regulates the right of every citizen to receive an inheritance, also the possibility of transferring received property in several places;
Civil Code of the Russian Federation, namely chapters from 61 to 65, in which you can find general provisions in the field of inheritance, a step-by-step description of the procedure for inheritance by will, disclosure of the concept and content of inheritance “by law”, understand the process of acquiring inherited property and the procedure for its registration, learn about intricacies of inheritance of certain types of property;
The Notary Law, which explains in detail the requirements for the legal settlement of the inheritance procedure;
The Constitutional Court, which provided answers in its clarifications on the right of inheritance.

When resolving disputes related to the order of inheritance, the norms of the current codes are also applied.

On a note! The use of the term estate is predominantly found in legal literature. The law uses another term - the composition of the inheritance. However, you can often come across the term inheritance. At their core, all these definitions are equivalent.

Civil Code of the Russian Federation (part three)

“Fundamentals of the legislation of the Russian Federation on notaries” (approved by the Supreme Court of the Russian Federation on February 11, 1993 N 4462-1)

Inheritance procedure

In fact, it entails the fulfillment of a number of obligations:

payment of state duty;
payment of taxes;
repayment of utility bills;
debt recovery;
fulfillment of obligations on loans and more.

What material goods do not belong to inheritance?

The mass of the common hereditary body will not be able to contain positions to which the testator did not have rights. In addition, personal obligations are also excluded from the list.

Moreover, it does not matter in what order of inheritance - by law or by the will of the testator, entry into rights occurs.

What is inheritance?

The hereditary mass, according to the Civil Code of the Russian Federation, includes the following (Article 1112 of the Civil Code of the Russian Federation).

Article 1112 of the Civil Code of the Russian Federation “Inheritance”

Property of the deceased and the right to its possession

At the same time, it is usually understood as cash, movable and real estate, securities:

residential and non-residential premises: apartments, houses, dachas, office premises, garages, grocery stores, etc.;
land plots and individual plots;
vehicles such as cars, boats, boats, motorcycles, etc.;
securities.

In most cases, proving ownership of large objects of the deceased is not difficult, since all movable and immovable property, in accordance with the requirements of current legislation, must undergo the registration procedure in the prescribed manner and have the appropriate documents confirming this. For example, ownership of an apartment can be confirmed based on an extract from the Federal State Information System of the Unified State Register of Real Estate, but ownership of a car can be proven based on entering information into the vehicle passport.

Property rights

That is, the rights that the deceased had before his death.
This is also usually understood as material benefit, profit that was due to the deceased from the use of any property. It is important to know that all of these assets pass to the heir along with all property:

interest on deposit;
dividends;
funded part of pension;
profit received from the use by other persons of products of intellectual labor;
income from the rental of land, apartments, equipment, etc.

Property obligations

This should be understood as those duties that the deceased had to fulfill in accordance with the fact that he was the owner of some things:

payment of utility bills in your own apartment;
payment of mortgage payments on property purchased using borrowed bank funds;
payment of taxes;
obligations under contracts for the use of results of intellectual activity.

Based on the above, it will not be possible to inherit only property and renounce the rights and obligations that accompany it. As a striking example, we can cite the situation with the inheritance of an apartment, when the heirs refuse, are indignant, or even appeal against the need to pay the remaining utility debts that arose before the death of the testator.

The concept of increment of hereditary shares

An increase in the inheritance share is allowed if one of the heirs did not participate in the inheritance and did not formalize the part of the inheritance due to him.
Incrementation is a mechanism according to which a share in an inheritance, when an heir dies, is redistributed among other heirs participating in the inheritance. In order for the increment rule to be applied, the following conditions must be met:

the existence of at least two heirs simultaneously called to inherit;
the fall of one of the heirs;
acceptance of the inheritance by other heirs, except for the one who fell away.

What does not apply to mass?

In addition to the above, Art. 1112 of the Civil Code of the Russian Federation also contains a list of rights and property that are not subject to inclusion in the inheritance mass under the Civil Code of the Russian Federation:

Moral rights, for example, business reputation, name, freedom of movement and choice of place of residence, authorship of works of art or objects of intellectual work, etc.;
Objects that the deceased used, but did not own by right of ownership. An example would be renting or renting a car;
Some property rights and obligations that the deceased could personally fulfill, for example, receiving or paying alimony, receiving compensation for moral damage or paying amounts due as compensation, obligations and rights, the transfer of which is impossible due to the provisions of the Civil Code of the Russian Federation.

In addition to the above, the estate does not include obligations and rights arising as a result of the signing of the following agreements by the deceased:

Instructions;
Free use;
Agency agreement;
Commissions.

Who is included in the category of “disappeared” shares?

“Absconders” are people who, of their own free will or by law, renounced their part of the inheritance. We are talking about citizens indicated in the will or who have legal rights: they have the right to refuse without giving reasons.

In this case, refusal is possible only from the entire inheritance (you cannot refuse part of it after receiving the rest) and cannot be canceled after some time.

The following citizens belong to the “fallen away” group:

Those who have not declared their rights: if the deadline is missed for a good reason (long illness or business trip), the deadline may be postponed.
Those who abandoned property without specifying who it should go to: most often we are talking about the transfer of unprofitable things. For example, if the deceased left too large financial debts that cannot be covered by inheritance, applicants can write a refusal.
Those deemed unworthy (for example, those who have committed a crime against the testator): in this case, they are deprived of the right completely.
Those who became applicants due to falsification of documents or after a challenge.

The procedure for forming the hereditary mass

As mentioned above, you can only inherit all property, that is, get an apartment, but refusing to pay taxes on it is unacceptable.
There are two options for resolving situations:

Receipt of all assets and liabilities of the deceased. That is, not only those rights, the receipt of which will be beneficial to the heir;
Refusal of all inheritance. No one obliges you to accept an inheritance. The heir has the right to refuse to participate in the division of property, both in favor of another heir, and without specifying the relevant persons.

It is important to know that the refusal is irreversible, that is, it will no longer be possible to restore your rights to the inheritance.

The procedure for forming an inheritance mass is strictly defined and consists of including or excluding property from the general list.

Inheritance by citizens of unregistered property

It is worth mentioning that some real estate, although the deceased’s title to it was not registered, will be included in the “inherited estate.” For example, such real estate is a building, other premises, etc. in a housing or other cooperative for which the share contribution has been fully paid. This property is included in the inheritance upon provision of documentary confirmation by the cooperative of the full amount of payments by the testator. If the share is paid in part, then the heirs are the owners of its part received by the cooperative on the day the inheritance was opened. Heirs can also claim an apartment, the privatization of which was not completed due to the death of the testator.

Sources

https://nasledstvo7.ru/nasledstvo/ne-vxodit-v-sostav-nasledstva.html
https://allo-urist.com/sostav-nasledstvennogo-imushhestva/
https://yur-pomoshch.info/o_nasledstve/nasledstvennaya-massa-v-2019-godu-v-gk-rf-kakoe-imushhestvo-ne-vhodit-a-kotoroe-chislitsya-v-sostave-nasledstva
https://AlimentOff.ru/nasledstvo/isk-o-vklyuchenii-imushhestva-v-nasledstvennuyu-massu
https://ros-nasledstvo.ru/sostav-nasledstvennogo-imushhestva/
https://NasledoVed.ru/nasledstvennaya-massa/
https://nasledstvo03.ru/nasledstvo/st-1112-gk-rf.html

[collapse]

Estate tax

The issue of taxation of property included in the inheritance mass always worries heirs.
According to current legislation, regardless of kinship, the composition of the property received, or its size, all citizens who receive an inheritance are exempt from paying taxes.

But don't forget about exceptions. So, you will still have to pay a tax of 13% in the following cases:

When receiving profit from royalties on works of literature of the deceased;
When receiving profit from the sale of works of art and musical compositions of the deceased;
When receiving profit and income from the results of the inventions of the deceased.

After the registration of the inheritance procedure is completed and each heir receives ownership of a particular object, independent tax accounting for each will begin.

Tax amount

The property that will be registered with the heir is not subject to tax in most cases. But depending on what is included in the property received, there are exceptions.

According to Russian legislation, profits are taxed at 13%. The allocation and subsequent registration of intellectual property is not classified as profit. The state will make requirements if the candidate:

receives royalties for the use of the deceased’s intellectual property by third parties;
sells inherited art objects;
benefits financially from the testator's inventions.

Nuances

There are some features of inheritance that you need to know:

In the event of the death of a participant in a consumer cooperative, his share passes to the heir, as well as the right to participate in the cooperative. This norm is enshrined in the provisions of Art. 1117 of the Civil Code of the Russian Federation. Such an heir cannot be refused membership in the cooperative. But if there are several legal successors, then who to accept and in what order will need to be considered on the basis of the Charter of the cooperative or other constituent documents;
If items with limited circulation are received as an inheritance, the successor must obtain permission to inherit them within one year. In this case, the named things will be transferred to the notary for storage. If, after one year from the date of death of the testator, permission has not been submitted by his successor, the specified things can be sold. The income from them will be presented to the heir, minus the amounts spent on the implementation itself;
If land plots are transferred as an inheritance. In accordance with the provisions of Art. 1181 of the Civil Code of the Russian Federation, the hereditary mass will include not only the lands defined by the border, but also all buildings, plants, soil layer, objects located within their boundaries. If there are several heirs, the land can be divided, but only in a size not less than the minimum established for this category of land. If this cannot be done, such a plot cannot be divided;
Unpaid amounts that were paid to the deceased for support can be claimed by his family members, children, parents and dependents. You can demand their payment only 4 months from the date of death. If the specified period was missed, inheritance of these amounts will occur on a general basis.

Features of taxation

With the inheritance, the debts of the deceased are also transferred to the heirs:

consumer and car loans;
mortgage;
loans secured by property;
for utility bills;
other obligations.

There are certain nuances regarding the obligations of the deceased that it is advisable to take into account when inheriting:

The loan agreement often includes life insurance for the borrower. Due to this condition, payment debts are transferred to the insurance company.
Information about the death of the borrower may not be received by the bank in a timely manner, and during this period penalties for late payments will accumulate. The bank will transfer the debt obligations to the bailiffs, and the possibility of persons appearing with demands for debt payment cannot be ruled out. The heir enters into the right of inheritance after six months, so it is necessary, if possible, to eliminate this unpleasant moment in the form of uninvited guests and inform the bank about the death.
The statute of limitations for opening debt collection cases is 3 years. If the deadline has expired, creditors will not be able to begin legal proceedings to recover the debt.
If there are several heirs, then they are responsible for the debts of the deceased in proportion to their shares.

When inheriting a business, there are a number of peculiarities. The Civil Code of the Russian Federation does not define the concept of business. Since it is not possible to inherit an LLC or individual entrepreneur as a single entity, it is divided into parts in the form of property owned by the legal entity and its income from activities:

a plot of land on which the object of a legal entity is located;
the property itself;
material assets (goods, tools, production equipment, warehouse stocks, etc.);
objects of copyright (trademarks, patents, exclusive rights to use a brand or trademark);
share of the authorized capital;
income from activities, as well as from ownership of shares in this enterprise;
financial obligations (payment of taxes, wages to employees of the organization).

Since the above-mentioned inheritance mass is a rather complex object for inheritance, there are much more risks when accepting an inheritance than with ordinary inheritance. There are risks of this nature that are associated with owning a business, that is, if the deceased was the sole owner of an individual entrepreneur or LLC, then the risk is somewhat reduced.

If he was one of the board members, then other owners of the institution may oppose the division. Facts of fraud in the form of forged documents or other negative actions cannot be ruled out. Business inheritance has special costs for assessing and conducting an examination of the value of the object of inheritance and a more complex process for the heir to assume the position of the new head of the company.

Tags: change, mass, hereditary

How are debts inherited?

The issue of inheritance of debts is one of the most pressing when it comes to determining the inheritance mass.
All loans, mortgages, car loans, microloans, debts to utilities and housing and communal services are inherited simultaneously with the property. We list some nuances below:

When inheriting loan debts, you should find out whether the deceased had insurance against accidents and death. If so, then it is the insurance company, and not the legal successors, that must fulfill the obligation to pay the debt to the bank. Therefore, we recommend contacting the insurance company to find out whether the death was an insured event;
It is recommended that information about the death of the borrower be forwarded as quickly as possible to the banking institution where the loan was issued. This will avoid the accrual of fines and penalties;
If the inheritance does include debts, it is important to know that they can only be recovered from the heirs within three years. The amount of liability of each heir is established in proportion to the share in the property, while their responsibility for payment is joint and several.

So, answering the question of what kind of property can be included in the estate, we can explain the following: you can inherit both property, rights, material benefits, but also debts and obligations that the deceased had before his death.

Inheritance Bankruptcy

The bankruptcy of a formed NM is the actual recognition of its insignificance. Such actions are possible only when a bankruptcy procedure was initiated during the life of the testator. Moreover, the fact of death does not cancel it.

That is why the abandoned property will necessarily be assessed and sold at auction. The proceeds are sent in full to creditors.

If the total amount is not enough to pay off the debt, then it is legally impossible to collect the balance from the heirs. Since, by law, they do not bear financial responsibility for the deceased in the event of advanced bankruptcy.

So, the competent formation of the base transferred by the testator ensures the legal distribution of property among all heirs. And besides, it eliminates lengthy litigation.

Refuseniks: who are they?

According to Art. 1116 people accepting the inheritance who have the right to it and are alive at the time of its opening. Persons who are registered in the testamentary document or in turn in the Civil Code of the Russian Federation are called to him. If none of them is present, then the state is called upon to inherit. The property acquires escheat status.

For example , a person indicates in his will that after his death, his wife and sister will divide the property among themselves. He gives them equal shares. Unable to bear the death of her brother, her sister dies. She leaves behind a daughter and son.
The inheritance goes to the surviving spouse. This is explained by the fact that in the will it was transferred only to the sister and wife. The first is considered retired; no heir was appointed.

Another example : part of the property is divided among the heirs. There are three of them. If one of the heirs passes away, then his share is distributed equally among the heirs, but not by will, but by law.
The heir may die after the inheritance has been opened. In fact, this means that the person has accepted it. In this case, the necessary documents were not completed, but this can be considered the basis that the share remains with the deceased person and it is transferred in the order of kinship. In this case, the increment of the share is impossible.
Read also: Who is included in the circle of close relatives under federal law

Increment cannot be done in the following situations:

in the testamentary document the heir is registered in the singular, he renounces the share due to him: it can be received by the heirs in turn;
the will is declared inconsistent with the law or void;
the will specifies the heirs, but also sub-designated persons who can inherit if the main ones refuse or die;
if everyone who can claim the inheritance refuses, it goes to the state.

In what cases is increment allowed?

It is permitted in all cases when it comes to the refusal of one of the heirs or the recognition of him or the documents as illegal.

If the refusal occurs voluntarily, the increase is carried out through a notary, if we are talking about forgery of documents or an “unworthy” applicant - only through the court.

The law does not impose any restrictions on those who renounce their share. They may not accept an inheritance for any reason: unwillingness to deal with property, too serious financial obligations, having a huge amount of debt, a desire to increase the share of the rest, etc.

If the will is declared invalid, the transferred property goes into the general estate and is distributed among the remaining persons.

The only restriction is that the refusal must be voluntary, written in sound mind. If it was written under duress, a citizen can sue and get it overturned.