How much does it cost to enter into an inheritance from a notary in 2021?

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The amount of expenses for entering into an inheritance after death depends on many factors and is calculated in each specific case. The amount is influenced by the estimated value of the property, the degree of relationship with the deceased, the presence of grounds for receiving tax benefits, as well as the way of accepting the inheritance.

Cost of basic expenses

So, how much does it cost to probate after death? Today the main payments include:

1. Legal and technical services of a notary – from 100 rubles. up to 600 rub. This may include opening and reading of the will, preparation of powers of attorney, certification of signatures, services to ensure the safety of inheritance and other work on the transaction.
2. Appraiser services – from 1000 rubles.
3. The state fee for issuing a certificate of inheritance rights is in the amount established by tax legislation for the current year (revised annually). This amount is paid both in the case of registration of inheritance by law and by will.
4. Inheritance tax is 13% of the tax base, but is not paid on all types of property.

Depending on the type of inheritance, some expense items will be excluded.

There are two types of inheritance:

• according to the law, the testator did not leave instructions regarding the property belonging to him and the property is distributed among relatives depending on the degree of relationship;
• by will - when, according to the will of the deceased, the right of ownership can be transferred to persons who are not related.

The general period for entering into inheritance is 6 months from the day following the day of death of the testator.

Payment for legal and technical services

When talking about how much a certificate of inheritance from a notary 2021 costs, it is imperative to take into account the tariffs in force for notary services in a particular area. The price includes UPTH.

This amount is limited by the Federal Chamber of Notaries. Each region is set to a different value. For example, in the Central Federal District, the most expensive services of this kind are for residents of the Ivanovo region.

Issuing a certificate of inheritance will cost no more than 5,000 rubles. Notaries have the right to set a lower price. The Federal Chamber reviews the cost limits for such services every year. Therefore, you need to check with the chosen office how much to pay.

Cost of registration, entry into inheritance according to law (without a will)

The amounts of taxes, fees and obligatory payments payable during the process of transfer of ownership are set forth in Part 2 of Federal Law No. 146 of July 31, 1998. “Tax Code of the Russian Federation” (hereinafter referred to as the Tax Code of the Russian Federation). The following tariffs have been determined for 2021:

For basic notarial actions: (Article 333.24 of the Tax Code of the Russian Federation):

• preparation and certification of powers of attorney - 200 rubles;
• certification of wills, acceptance of a closed will - 100 rubles;
• for opening an envelope with a closed will and announcing its contents - 300 rubles;
• for inventory of inherited property - 600 rubles;
• for a notary request - 100 rubles.

According to paragraph 1 of Art. 1162 of the Civil Code of the Russian Federation, depending on the wishes of the client, a notarial certificate can be issued both for all heirs and for each individual. In this case, the notary does not have the right to demand payment for each copy.

Independent assessment

To determine the value of an inheritance, a citizen can contact a public or private appraiser, departments of Rosreestr or state forensic offices.

The pricing policy of appraisers depends on the region of residence, so it is impossible to accurately calculate costs. Here is an approximate price list for Moscow:

• apartment, garage – from 5,000 rubles;
• country house, garden plot - from 8,000 rubles;
• passenger vehicle (VV) – from RUB 5,000;
• cargo vehicle – from RUB 5,500.

State fee (or notary fee)

Reviewed annually. According to Art. 333.24 of the Tax Code as of 2021, the amount of state duty (GP) will be:

*Including adopted people.

All heirs are required to pay the fee in accordance with the share of the property received.

Example : There is an apartment worth 2 million rubles. If it is inherited by the child of the deceased, he will be forced to pay 0.3% of the cost: 6,000 rubles. If an uncle inherited the same property, he would pay 0.6% - 12,000 rubles. At the same time, if, according to the will, the apartment becomes 2/3 the property of the child, and 1/3 the property of the uncle, then the first pays 2/3 of 6,000 rubles = 4,000 rubles, and the second 1/3 of 12,000 = the same 4000 rub.

The assessment must be valid on the date of death of the decedent.

If residential real estate becomes the subject of inheritance, then the amount of GP can be quite large. In legal practice, it is not uncommon for successors to receive problematic housing (for example, with large debts or in need of serious repairs). Therefore, clients, starting to calculate how much it will cost them to inherit an apartment, sometimes think about giving up real estate.

In fact, when calculating the amount of GP, it is not necessary to start from the market price, which is most often overstated. According to Art. 333.25 of the Tax Code of the Russian Federation, nominal, cadastral or inventory values ​​can also be taken into account. If there are two documents indicating the cost, the smaller of them is taken for calculation.

Example: A man was the owner of an apartment and lived in it alone. After his death, his son, a group 2 disabled person, became the heir. Wanting to take ownership, he turned to a notary with a request to issue a certificate of inheritance of property. The expenses he incurred as a result of registering the right to inheritance were:

• Payment for drawing up an application is 100 rubles. (fixed) and notary services - 200 rubles. (installed by an authorized person).
• Payment for the cost of an appraiser’s services for obtaining a report on the valuation of property – 5,000 rubles.
• Payment of state duty in the amount of 200 rubles. for an extract from the Unified State Register of Rights to Real Estate.
• Payment of state duty in the amount of 0.3%. Since the son is a group 2 disabled person, he is entitled to a 50% benefit. Based on the fact that the cost of the apartment, according to experts, was 2.5 million rubles, the amount of the state duty was equal to 3,750 rubles. (2.5 million rubles x 0.3% x 50%).
• The cost of a certificate of inheritance is 600 rubles.
• Registration of rights in Rosreestr - 1000 rubles.

The total expenses incurred as a result of entering into inheritance rights amounted to 10,850 rubles.

The notary has no right to impose the method of calculating the state duty and the method of assessing housing.

Inheritance tax

Since 2006, this tax has been abolished, but the Tax Code obliges successors to pay income tax in the amount of 13% on certain types of property, namely:

• income from writing a book or literary work, a work of art;
• rewards for a useful invention, a patent for innovation, the creation of an industrial design.

Tariffs for property re-registration

After receiving a certificate of inheritance from a notary, the property must be re-registered to the new owner. Let's consider the prices for such services for real estate and transport.

Real estate:

Vehicles:

In addition to all of the above, you must first obtain an MTPL policy (required for re-registration with the State Traffic Safety Inspectorate) - from 8,000 rubles. The price depends on the type of car, the driver’s experience and additional services of the insurance company.

If you plan to sell the property received as an inheritance, you will have to pay a tax of 13% of the income. Read more about taxation and declaration using the example of selling a car here.

State fee or notary fee

The state duty within the framework of an inheritance case is levied on the issuance of a certificate of the right to inheritance. The amount of payment will depend on the material value of the property being registered, since the Tax Code (TC) of the Russian Federation for performing this notarial act withholds a percentage of the declared value of the object.

Valuation of inherited property

The basis for determining the amount of the state duty (notary fee) is the value of the inherited property. The successor (his representative) is obliged to provide information about it, based on the results of an assessment carried out in advance.

According to para. 2 pp. 5 clause 1 of the Tax Code of the Russian Federation, to calculate the state duty, a document indicating the cadastral, inventory or market value of the property of inheritance can be presented. The notary has no right to influence the choice of valuation method, and if several documents are submitted at once, he accepts the one that shows the lowest price value.

As for the applicant, before choosing an assessment option, he should analyze their features and choose the most profitable option for himself.

Inventory

The inventory value, as a rule, contains the smallest indicator, and it is more profitable for the heir to present it to calculate the state duty for registration of real estate (except for land plots).

But the problem is that there have been debates over the legality of using this assessment method for several years now. According to the above-mentioned legal provision, the inventory value for use is permissible. However, paragraph 8 of Art. 47 Federal Law No. 221-FZ denies this possibility since 01/01/2013.

There are several explanatory letters from the Ministry of Finance on this subject, and one of the latest reads: “If state technical accounting and technical inventory were not carried out in relation to a housing facility before January 1, 2013, and its inventory value was not determined, then to calculate the amount state duty for issuing a certificate of inheritance for a housing property, a document indicating its market or cadastral value may be presented.”

But it should be noted that letters from the Ministry of Finance are of an informational and explanatory nature and are not regulatory legal acts. While the provisions of the Tax Code allowing the use of inventory value have not yet been repealed.

Market

This type of assessment is carried out by certified specialists with appropriate qualifications. They conduct a comprehensive analysis of the condition of the object, as a result of which it is possible to determine its most current value.

The market price is lower than the cadastral price, but most often higher than the inventory price (if we are talking about real estate). But the services of appraisers will cost the heir more than receiving an extract on other types of value (on average from 2-3 thousand rubles per object).

Market value assessment is the only legal way to determine the value of a vehicle or other movable asset.

Cadastral

Information from the cadastre is provided for real estate, including land plots.

According to generally accepted opinion, the cadastral value is the highest among all possible options. However, an extract from the Unified State Register of Real Estate is issued by Rosreestr free of charge, and, moreover, in case of obvious discrepancy, it can be challenged.

What percentage does a notary take when entering into an inheritance?

The interest rate charged on account of the state duty is established by paragraphs. 22 clause 1 art. 333.24 of the Tax Code of the Russian Federation and amounts to:

• 0.3% for heirs from among close relatives of the deceased (parents, brothers, sisters, children, spouse);
• 0.6% for all other successors.

The percentage is calculated from the price of the object or property right for which a specific certificate is issued. The value of an inheritance not specified in the document is not taken into account.

What percentage does the notary take from the cadastral value?

The indicated interest is deducted from any declared value, including the cadastral value.

You can find out its value in the following ways:

1. Through the online service on the official website of the Federal Service for State Registration, Cadastre and Cartography (by cadastral number of the object).
2. At the nearest Rosreestr office.
3. By requesting the relevant data from the MFC.

In the last two ways you can receive a statement in paper form.

Fixed payment

If the successor enters into an inheritance under a closed will, the list of mandatory expenses will include a state fee for opening and reading the envelope with the last will of the deceased. It is 300 rubles.

Payment order

The state fee is withheld from each heir who applied for the issuance of a certificate of title, in proportion to the value of the property he is registering. For example, when two heirs receive a document for an apartment valued at 2.4 million, the copyright holder of 1/3 will have to pay the established percentage of 0.8 million, and the recipient of 2/3 - from 1.6 million.

Moreover, the declared value must be relevant precisely on the day the inheritance is opened, even if the certificate itself is issued much later (the period for filing an application for its receipt is not regulated in the same way as the period for accepting the inheritance).

When calculating the amount of the duty or notary tariff, it is important to take into account the fact that for certification of a legally significant action outside the premises of a notary’s office (when a notary comes to your home, for example), you will need to pay one and a half times more.

If a document is declared invalid by a court decision, the fee for it must be returned or, at the request of the successor, credited to the state fee for issuing a new certificate.

Cost of registration and inheritance under a will

According to the Tax Code of the Russian Federation, there are no differences in tariffs between inheritance by law and by will. Therefore, expenses will be calculated using the same algorithm as in the first case.

Example. The grandfather drew up a will, according to which his granddaughter became the heir of his house. After the death of her grandfather, she turned to a notary to enter into the rights to inherit property. The fee for submitting an application to a notary was 100 rubles. The cost of an extract from the Unified State Register is 200 rubles. It was more profitable for the heiress to pay the state fee based on the cadastral value of the house, so she ordered a passport from the Cadastral Chamber, the cost of which was 200 rubles. According to the documents, the house cost 1.2 million rubles, based on this, the state duty amounted to 7,200 rubles. (1.2 million rubles x 0.6%). Payment was made for legal and technical services related to the issuance of a certificate of inheritance in the amount of 1,500 rubles. Registration of ownership of a house in Rosreestr amounted to 1000 rubles. The total cost is 10,200 rubles.

The cost of registering an inheritance with a notary after the death of a relative

If the owner of the property changes, this fact must be formalized. The procedure is not free. The amount of all fees in favor of the state is regulated by the Tax Code of the Russian Federation. He also sets fees for notarial acts. The price of notary services is reflected in Article 333.24 of the Tax Code of the Russian Federation. The main payments are reflected here. On average, a notary needs to pay about 2,000 rubles. The exact amount depends on the region.

The specifics of providing a certificate depend on the wishes of the client. Thus, a notary can draw up only one copy of the document, reflecting information about all heirs, or present the document to each owner separately. However, the cost of obtaining a certificate does not change.

If a person draws up an inheritance under a will after the death of a relative, he must also contact a notary. In this case, the same tariffs apply as when registering according to the law.

Expenses upon actual inheritance

According to the Civil Code of the Russian Federation, “actually declaring the rights of a successor” means performing one of the following actions:

1. Own or manage property (for example, move into a house previously owned by a deceased person within a legally established period of time).
2. Take measures to protect the safety of property (change locks, install an alarm, hire security, etc.).
3. Pay current expenses - utilities, security, maintenance, etc.
4. Pay off debt related to the inheritance item (for example, debts for utility bills to contractors).

A state duty will also be added to all of the above expenses, since in order to register ownership, the heir must contact a notary. The law requires the provision of documentary evidence of expenses: repayment receipts, certificate of residence in the apartment, checks and receipts for the purchase of consumables, receipts, certificates of work performed, etc. Only after this can the successor receive a certificate of inheritance and re-register everything in his name.

The actual acceptance of a share of the property means taking possession of the entire property.

Where does the inheritance open?

When entering into an inheritance, the territorial reference goes to the area of ​​residence of the testator (Article 1115 of the Civil Code of the Russian Federation). An extract from the house register or a certificate from the HOA about the last place of registration of the deceased is used as evidence.

If the heirs do not know the place of residence of the deceased citizen, then they can submit an application to the address of the location of the property. In the absence of such property, the link goes to the most valuable movable property.

To open an inheritance, the successor must submit a written application to a notary. If there are several offices in the area, you can call one of them and find out where the applicant should apply.

Papers must be submitted within six months. Otherwise, you may lose your property rights. The countdown begins from the date indicated on the death certificate.

What can you save on?

Art. 333.35 and 333.38, Part 2 of the Tax Code of the Russian Federation determine the categories of citizens entitled to a tax benefit when paying state duty. Such persons include:

• WWII veterans;
• received the title of Hero of the USSR or Hero of the Russian Federation;
• disabled people of groups 1 and 2 (pay half of the GP rate on the date of the transaction);
• Knights of the Order of Glory;
• persons who shared living space with the deceased before and after his death (lived on the same plot, one apartment);
• heirs of victims of political repression;
• heirs of persons killed in the performance of official duties;
• persons under 18 years of age at the time of the transaction;
• declared incompetent.

The benefit is provided only if there is a document confirming the right to receive the discount.

The transfer of ownership of funds in bank accounts is not subject to duty (Article 333.38 of the Tax Code of the Russian Federation, letter of the Ministry of Finance No. 03-05-06-03/87 dated July 28, 2010)

Availability of benefits when registering an inheritance

The cost of notary services when registering an inheritance in 2021 provides for the availability of concessions for certain groups of citizens.

These include:

• persons who are related to the deceased citizen and lived with him in the same apartment at the time of death. The main condition is that this living space be part of the inheritance mass;
• citizens subjected to political repression;
• children and family members of the deceased who have mental illnesses;
• WWII veterans;
• relatives of those who died while on duty.

If a citizen belongs to the 1st or 2nd category of disabled people, when registering an inheritance for an apartment, he will need to pay half the amount.

Cost of legal services

Entering into inheritance rights is a complex procedure that requires a competent and responsible approach. Ignorance of laws often leads to increased costs for registration. A correct assessment of the value of property will help you save money, and a detailed list of documents will help you avoid delays. To coordinate actions, you need to contact a legal specialist. It will help you understand the following issues:

• whether the heir has the right to the property of the deceased and whether it is worth applying to court to establish inheritance rights;
• whether the costs of entering into an inheritance will exceed the value of the property;
• how to enter into an inheritance if 6 months have passed since the death of the testator;
• what actions should be taken to allocate the marital share of property or the obligatory share to a certain group of persons;
• challenge the will or invalidate it;
• what to do with property that the deceased used, but did not register in his own name during his lifetime;
• what to do with the debts of the testator;
• how to re-register property in your name.

These and other types of services provided by lawyers will save time and not lose what is owed by law. The cost of legal assistance is set individually by each firm and averages:

• legal consultation - from 1000 rubles;
• registration of property inheritance rights - from 25,000 rubles;
• collection of a package of documents required by the court to resolve disputes regarding inheritance of property - from 10,000 rubles;
• collection and presentation of information about all the property of the heir - from 3,000 rubles;
• registration of a certificate of inheritance of property - from 5,000 rubles;
• representing a client, conducting the negotiation process on his behalf - from RUB 15,000;
• representation of interests in court - depending on the number of meetings;
• establishing the right to an obligatory share in an inheritance - from RUB 35,000. +% of the value of the seized property.

The cost of services may vary depending on the complexity of the lawyer’s work and the agreement with the heir.

How is the fee amount calculated?

The final tax amount is not determined immediately. Initially, applicants submit an application to accept or refuse the inheritance.

After which they prepare the necessary papers and make an assessment of the property. After six months, citizens turn to the notary again. The notary's representative determines the number of legal successors and makes the necessary calculations of the tax amount.

Example. After the death of my mother, I was left with a car and a 2-room apartment. apartment. The heir is the daughter of the deceased woman. The revealed inheritance was estimated at 6.5 million rubles. The heiress lived separately from her mother, so she is not entitled to a tax break. Calculation of the duty amount – 19,500 (6,500,000 × 0.3% /100) rubles.

The notary then provides the applicants with details for paying the fee. An inheritance certificate is issued to citizens after providing a bank receipt.

The method of inheritance does not affect the amount of payments. Applicants by law or will pay the same amount of state duty.

Features of receiving an inheritance from abroad

If the inherited property is located abroad of the Russian Federation, the amount of the state duty is fixed and equal to the established minimum wage. Which is 7800 rubles. This is the cost of an inheritance certificate in Russia, but many countries have their own characteristics, which in some cases will require additional payments. Let's look at a few examples:

• Offshore zones. There is no inheritance tax.
• Great Britain . The amount of tax is influenced by the value of the property received as an inheritance (for a price of more than 325 thousand €, the state requires 40%).
• France . The amount of payment depends on the degree of relationship and the value of the inheritance. Close relatives will pay 40%, and distant relatives 60%.
• Spain . The tax depends on the value of the object. For property worth €500,000 they will require 20%, and for properties worth €150,000 - only 9%.
• Poland . From 3 to 20% depending on the degree of relationship.

But if you become an heir to property in Israel, the USA or Switzerland, then you do not need to pay any taxes. In the first country they are not provided for at all, but in the case of the other two, existing international agreements come into force.

Property located abroad will be assessed by local appraisal companies. The price range for such services is very wide: from 200 € to several thousand.

The cost of registering a foreign inheritance with a notary after the death of a relative

In practice, if the property is outside the Russian Federation, the amount of state duty will be equal to the minimum wage in Russia. However, keep in mind that many states have their own rules for registering inheritance. If the property of a deceased relative is located in:

• USA, you do not need to pay tax for registration;
• Poland, the amount of deductions will be 3 – 20%;
• France, inheritance tax varies from 40 to 60%;
• Spain, the amount of contributions to the state will be 9–20%.

If you do not know how to receive an inheritance after the death of a relative, use the services of the MIP legal group. We will provide comprehensive support and help you obtain property as quickly as possible and at minimal cost.

Author of the article

Example: how much does it cost to inherit an apartment?

Let's look at an example of how much the entire procedure for a wife to inherit an apartment and its registration costs.

• Payment for the assessment of the apartment - 2000 rubles. According to the report, the price of the property is 3 million rubles.
• Payment of state duty - 9,000 rubles (0.3% of 3 million). If there is a will, you need to pay additionally for confirming the absence of changes (100 rubles) and for opening the envelope (300 rubles).

In total, the total costs for entering into an inheritance and subsequent registration will be 2000 + 9000 + 2000 = 13,000 rubles. If there was a will, then another +400 rub. = 13400.00 rubles.

If another relative who is not indicated in the will, but wants to challenge it, claims the apartment, he must pay 500 rubles for this. And the wife is recommended to pay an additional 600 rubles for security.

Now let's assume that the apartment is located in Spain:

• Payment for assessment – ​​200€. According to the report, its cost is 150 thousand euros.
• Tax payment – ​​13,500 €. (9% of 150 thousand).
• Payment of state duty in Russia is 7800 (fixed amount equal to the minimum wage).
• Re-registration of ownership in this case will cost approximately 0.02% of the value of the property (varies in different countries) - 30 €.

Total: 200+13500+30=13730€ and 7800 rubles.

The costs that the client will incur when registering and entering into an inheritance cannot be calculated independently. The articles cover only the main, most popular situations. However, disputes between relatives, untimely start of notarial proceedings and other special cases lead to additional costs. The lawyers of the ros-nasledstvo.ru portal know exactly how to save the client’s money, so stop trying to understand the intricacies of the law and seek a free consultation from specialists.

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On what basis are tax amounts calculated?

The amount of state duty is calculated based on one of the documents provided by the heir. This includes a report from the appraisal company, a cadastral certificate and an extract from the BTI on the inventory value of the property.

The heir can choose any document for calculating tax (Article 333.25 of the Tax Code of the Russian Federation). The notary has no right to require a specific document for payment.

It is most beneficial for recipients to use a certificate from the BTI. Its cost ranges from 300 to 600 rubles. In addition, the inventory cost is the lowest.

To find out the real value of the inheritance, you need to order a market valuation. This can be done at any private appraisal organization. Valuation of movable or immovable property will cost the heir from 2,000 to 5,000 rubles.

The cadastral certificate is issued by Rosreestr. The document costs 300 rubles . In Rosreestr, heirs can obtain an extract regarding real estate (land plot, apartment).

The husband inherited an apartment. When can it be sold without personal income tax?

The main difference between these documents is that the deed of gift is executed by the donor during his lifetime, and the transfer by inheritance passes only after the death of the testator. The disadvantage for the owner is that in the first case he loses his ownership right after signing the contract. Very compelling reasons will be required to cancel a gift. However, what is a minus for the donor is a huge plus for the recipient.

A will in this sense is safer for the owner. In this format of transfer of property, the legal successor will receive it at its disposal only after the death of the testator, or rather six months after this tragic event. Another disadvantage for the recipient of the inheritance is that the testator can change his mind at any time and rewrite the text of the document. At the same time, a person deprived of the right to enter into an inheritance will not know anything - informing the heirs is not the responsibility of the testator (Article 1123 of the Civil Code of the Russian Federation).

Accordingly, a will is the safest and most beneficial for property owners. For the recipient, on the contrary, a deed of gift is preferable.

After receiving a certificate of inheritance rights, you must register the apartment as an inheritance property. Only after this the heir becomes the full owner and can dispose of the property at his own discretion.

To register, you must contact Rosreestr or MFC. You need to have a package of documents with you, which includes:

• general passport;
• certificate of entry into inheritance rights;
• an application for state registration of property rights (usually prepared by an employee of the department; you only need to sign);
• receipt of payment of state duty (not required, but better to have with you).

The state fee for registering rights to an apartment is 2,000 rubles. It can be paid at a bank branch or payment terminal.

After completing the procedure, the heir is given a current extract from the Unified State Register. This document confirms the fact of registration of property rights.

When inheriting an apartment, certain legal difficulties may arise. We tried to provide the main ones in the article.

No one inherited the apartment

If applicants for receiving property have not contacted a notary within six months or there are no heirs, the inheritance will be considered escheated. In accordance with Art. 1151 Civil Code of the Russian Federation. Such property is transferred to the ownership of the state.

Until then, the inheritance mass is subject to preservation by the notary. It is he who must take measures to ensure the integrity of property.

Until the loan debt is repaid, the property will be pledged to the bank. If the inheritance is accepted, the heir will be the owner of the mortgaged property, but with certain restrictions. They will be withdrawn after the debt is paid off.

Let us note that the estate includes the debts of the testator in full. Accordingly, the new owner of the mortgaged apartment will pay both the principal and interest.

There is an alternative option. You can sell your home, pay off the debt to the bank, and take the remaining amount for yourself.

It is impossible to seal an apartment yourself. The police also do not have such powers.

To ensure the safety of property, you must contact a notary and write a corresponding statement. The notary is obliged to provide protection within the framework of current legislation.

Does registration affect the inheritance of an apartment?

Registration in the inherited apartment is important only if it requires proof of actual acceptance of the inheritance. In this case, three situations are possible.

• The person registered is not a relative.

If he was a dependent of the testator, he is among the heirs claiming to receive a mandatory share. In this case, the presence of a will or family connection does not matter.

• An application for inheritance was not submitted, but registration is available.

A person may not be aware of the right to a compulsory share. In this case, he can prove that he accepted the property in fact.

• The heir received an obligatory share for a relative due to registration.

The law states that the obligatory share does not pass to other heirs if its owner was unable to exercise the right. However, in some cases, registration can play a decisive role.

State duty on a will for an apartment – ​​current information for 2020

The state fee is paid by all heirs. This rule is not followed when receiving a specific property share by inheritance.

Petrov G.V. left all his own property as an inheritance to several heirs: a car to his son B.G. Petrov, a two-room apartment to his daughter D.G. Petrova, and a dacha to his neighbor L.V. Krasnov. In this case, all heirs pay a state fee of specific in full.

If Petrov had left his son both his car and half of the two-room apartment, then his daughter would have become the heir to 1⁄2 of the share, and not the entire apartment, and would have paid only 1⁄2 of the duty.

The death of a relative is a tragic event.

Along with a bereavement, the relatives of the deceased also have to carry out a mandatory legal procedure - accepting an inheritance if the deceased left one.

First you need to enter into an inheritance, which is accompanied by certain financial expenses. Therefore, the cost of registering an inheritance with a notary after death should be found out before registration.

According to paragraph 18 of Art. 217 of the Tax Code of the Russian Federation, inheritance tax is not paid regardless of what you inherited - property or money. The only exception is the inheritance of copyright, when the successor receives remuneration for the work of the testator.

The status of the testator does not matter, so no matter who left you the inheritance - a relative, a friend or a complete stranger - the rules are the same for everyone.

Example: An uncle left an apartment as an inheritance to his nephew. The fact that the uncle and nephew are not close relatives does not matter - according to paragraph 18 of Art. 217 of the Tax Code, income in kind received by inheritance is not subject to taxation. This means that the niece does not need to declare the income received and pay inheritance tax.

Income received as a gift is exempt from taxation if the donor and recipient are family members and (or) close relatives in accordance with Article 14 of the Family Code of the Russian Federation and clause 18.1 of Art. 217 Tax Code of the Russian Federation. (spouses, parents and children, including adoptive and adopted parents, grandparents and grandchildren, full and half (having a common father or mother) brothers and sisters);

But if not close relatives, then taxes must be paid. The gift agreement should not artificially lower the cost of housing. The tax inspector will pay attention to this and force you to pay tax on the cadastral value of your home. If you have reasons to reduce the value of real estate, give compelling arguments in favor of such a discrepancy with the cadastre.

Example 1 : An uncle gave his nephew an apartment. Since the uncle and nephew are not closely related, the nephew will have to pay taxes. The cadastral value of housing is 3,500,000 rubles, respectively, taxes will be 3,500,000 * 13% = 455,000 rubles.

Example 2 : Grandmother gave her grandson an apartment. The grandchild does not have to pay gift tax because the grandmother and grandson are immediate family members.