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.

When inheriting movable and immovable property, cash, and material assets, there is no need to pay inheritance tax in 2019 under a will.

This obligation was canceled 10 years ago. Currently, the only payment that must be transferred to the budget when a testator takes possession of the property is the state duty.

How it was and how it became

After the approval and publication of Federal Law No. 78-FZ of July 1, 2005. inheritance tax under a will was abolished. 2019, in terms of payments upon entry into the rights of an heir, is not burdened with any payments, except for the state duty.

Previously, in order to receive what was bequeathed, it was necessary to pay tax upon entering into an inheritance. The rate was calculated based on the degree of relationship if the value of the property received exceeded the minimum wage by more than 850 times. The heirs were identified in order:

• First priority: children, spouses and parents
• Second priority - brothers, sisters, grandparents
• Third priority - the remaining possible heirs not included in the first two groups

For each priority, the tax upon inheritance of an apartment or other property, the value of which was in the range of exceeding the minimum wage from 850 times to 1700 times the rate, was as follows:

• For first priority – 5% of the value of the property
• For the second stage – 10% of the value of the property
• For the third stage – 20% of the value of the property

As the value of the inheritance increased in terms of exceeding the minimum wage, the rates increased. At that time, there was an instruction in force created on the basis of a number of Federal laws regulating the procedure for registering and entering into inheritance.

Is inheritance taxable now? Not in the generally accepted sense of the word. When they mean inheritance tax under a will in 2019, this means that we are talking specifically about a duty. As for modern legislation, in matters of inheritance, Chapter 63 of the Civil Code of the Russian Federation has priority.

Inheritance by law

Inheritance of property by law is possible in certain cases:

1. A will has not been drawn up
2. The will makes instructions regarding the inheritance of certain property, and the rest must be divided according to law
3. The text of the will contains instructions about complete or partial disinheritance
4. The court found that the will is fully or partially invalid
5. Lack of heirs under the will
6. The heirs refuse the inheritance or transfer it to other persons entitled to this property
7. Heirs are excluded from the right to receive property under the will
8. If the property is recognized as escheat - in the absence of heirs by law

The main factor giving the right of inheritance is kinship . Civil legislation clearly establishes the order of priority (Articles 1142-1145, 1148 of the Civil Code of the Russian Federation). According to the letter of the law, each successive line has the right to inherit in the absence of representatives of the previous one. This means not only the physical absence of heirs (the person was not married, had no children, etc.), but also the following cases:

1. Heirs of the previous line were deprived of a will
2. Heirs of the previous line were excluded from inheritance
3. Not a single heir from the queue declared his right to inheritance
4. The heirs of the previous line wrote a refusal of inheritance

In this situation, the heirs are replaced by other persons entitled to inheritance.

Inheritance by right of representation - in the absence of a will. Occurs when the heir dies before the will is opened. Inheritance by right of representation also occurs in order of priority.

In addition to inheritance in order of priority and by right of representation, the legislation establishes a circle of persons who have a mandatory right to inheritance. The list is listed in Art. 1149 of the Civil Code of the Russian Federation. These include:

• Disabled first degree relatives
• Minors and disabled children
• Disabled dependents entitled to intestacy

Inheritance by will

The owner of the property legally transfers the right of disposal to the person specified in the will. A citizen has the right to dispose of his property as he pleases, dividing it into equal and unequal parts among several heirs, completely transferring everything to one heir. These persons may not be his relatives. Property can be bequeathed in favor of organizations and the state.

The will must be certified:

• Notary
• Local executive authority
• By the Consulate of the Russian Federation when staying in the territory of another state

The will is drawn up in two copies. In some special cases, a will is recognized as a simple written will of the dying person, if it is not possible to certify it. It must be handwritten and signed by the testator in the presence of two witnesses.

A closed will reveals its contents only after the death of the testator. At the time of preparation and certification, no one, including a notary, can familiarize themselves with it. The notary opens the envelope with such a will, previously handed over to him personally from the testator in the presence of witnesses, upon presentation of the death certificate within 15 days.

The will may make special provisions. Legally, this sounds like sub-appointment of an heir. This means that if the primary heir dies before the will comes into force, the second heir named in the document inherits his share.

Also in legal practice there is such a thing as testamentary refusal. An heir who receives property under a will must fulfill certain obligations upon receiving the inheritance. This may be forgiveness of a debt to the legatee (the person in whose favor the legacy is made), payment to him of a certain amount, or alienation of part of the property.

Inheritance tax under a will

A direct tax that is levied directly on the income of an individual is personal income tax. Article 217 of the Tax Code of the Russian Federation stipulates that property received under a will is not subject to tax. In 2019, inheritance under a will is subject to only indirect tax, which is a state duty upon entering into an inheritance, as well as a fee for services for registering an inheritance in property.

Therefore, the answer to the question “is inheritance taxable” is “yes”. Although it is unusual to consider a duty a tax. When issuing a certificate of inheritance, the fee will be deducted according to the following values:

• For heirs of the first and second stage – 0.3% of the value of the property
• For heirs of other queues – 0.6%

These rates are also relevant for inheritance by law. The amount of state duty does not depend on the type of property. It does not matter whether you need to pay indirect tax when inheriting an apartment, car or material assets.

An exception to the payment of state duty upon inheritance are certain categories of citizens:

• Heroes of the Russian Federation and the Soviet Union
• WWII veterans
• Full Knights of the Order of Glory

Taxation of the property itself

After the inheritance is received, the heir the obligation to pay tax on the property itself arises, since he is now its owner, when it comes to real estate, transport tax - for vehicles and land tax - for plots. Taxation of inheritance occurs within the framework of tax legislation. Each tax has its own payment deadlines.

After registering the heir as the owner of the property, the data is sent to the tax office. In accordance with the received object of taxation and its quantitative indicator (area, inventory value, number of horsepower), tax is calculated. Within the time limits regulated by law for the tax period, the heir transfers contributions to the budget.

Bottom line

The 2019 inheritance tax is a state duty. It is calculated at the rates established by Article 217 of the Tax Code of the Russian Federation for inheritance by law and by will. The inheritance tax was abolished by Federal Law No. 78-FZ of July 1, 2005. The received property is subject to taxation in some cases.

Many citizens of the Russian Federation have heard about the order of inheritance, but few people know who belongs to what order. How do you move to the next queue? What law regulates this?

How many queues are there according to the law?

The issue of priority in the right of inheritance, including the procedure for entering into inheritance, is clearly regulated by Articles 1142-1146 of Chapter 63 of the Civil Code of the Russian Federation.

Article 1147 regulates the relations of testators, adopted children.

It should be noted that the current legislation systematizes all types of kinship relationships into subgroups depending on the exact degree of kinship of a particular relative.

Eighth stage

The Civil Code of the Russian Federation provides for 7 queues for the right to inheritance.

There is a small nuance - there is also an eighth line(Article 1148 of the Civil Code of the Russian Federation), which includes those persons who were directly dependent on the deceased.

As practice shows, their turn reaches them extremely rarely, but it still exists.

The order of inheritance according to law and the order of heirs

It is often possible to encounter situations where the testator himself did not draw up a will for the property during his lifetime. According to the Civil Code of the Russian Federation, in this case inheritance by law comes into force. This refers to the order of inheritance.

For this reason, the existing inheritance is transferred exclusively in the order of priority of each group of heirs. It is also necessary to remember that the inheritance is not divided among all queues, but exclusively sequentially.

In simple terms, we are talking about a scheme such as: if there are no heirs from the first stage or they have abandoned their inheritance, then it goes to the heirs of the second stage. If there are no heirs from the second line either, go to the third and so on.

Who belongs to which category in the diagram

So, let’s figure out which relative belongs to this or that queue:

• 1st priority includes: parents, children, spouses or spouses, including grandchildren of the testator;
• the 2nd priority includes direct relatives: brothers or sisters, grandparents, both on the side of the spouse and spouse, nephews and nieces;
• the 3rd priority includes exclusively cousins: uncles, aunts, including cousins;
• the 4th order includes only relatives from the third generation: great-grandfathers and great-grandmothers;
• the 5th order includes relatives from the fourth generation: great-aunts and grandfathers, including grandchildren;
• The 6th order includes: cousins, uncles and aunts, great-grandchildren or great-granddaughters;
• The 7th order includes: stepfather, stepmother, stepsons or stepdaughters.

The sequence itself is displayed in the diagram:

First of all

As mentioned above, first of all, close relatives of the immediate testator have the right to inherit. According to the Civil Code of the Russian Federation, the inheritance is divided between them. In this case, exceptions have inheritance by right of representation.

Let's consider an example: imagine a situation where a mother dies, leaving behind several sons. Moreover, one son died even before the inheritance was opened; he already had two children during his lifetime. If we talk about other heirs from the 1st line, then there are none.

The property itself (by inheritance from the mother) will be transferred to those heirs who belong to the first priority, namely, her son and grandchildren who were left during the lifetime of the deceased second son.

In this case, the son will be given 50% of the property by inheritance, and the grandchildren will be given 25% each.

Second stage

If there are no heirs from the first line, then by law the entire inheritance goes to relatives from the second line.

Example: after the testator died, there was no will. At the same time, he has a brother from the first stage, but even before the opening of the inheritance he dies. This brother has left during his lifetime 3 children and sister.

The inheritance will be divided between them as follows:

• 50% of the inheritance goes directly to the brother's sister;
• the remaining 50% is divided between 3 children, namely 1/6 of the share for each child.

The right to inheritance, as practice shows, occurs in the seventh stage extremely rarely. Agree, it is rare to meet a person who has no one except his stepfather or stepmother.

But, nevertheless, this occurs, here the percentage is similar in other queues.

For example, the father had no one except the child. A few years before his death, he met a woman with whom he began to live together and registered his relationship. She replaced his son's mother.

However, the child became seriously ill and soon died. The father’s heart could not stand the experience and also stopped even before he took over the inheritance. Since the father and son had no one except the stepmother, after 6 months she has every right to inherit and will receive all their property.

Grandchildren's line of succession

Grandchildren belong to the first line of inheritance, but in order for them to inherit, they must meet certain requirements, namely:

1. The testator's own children must die before the testator himself dies. Otherwise, children are the first to claim the inheritance, and it no longer plays a role here that grandchildren are also in the first place.
2. There should be no other direct heirs immediately at the time of entry into the inheritance.

Example: Grandfather did not make a will during his lifetime. Moreover, he has several children and 4 grandchildren. In such a situation, will the grandchildren be able to receive an inheritance?

In this situation they receive an inheritance have no right, since their grandfather's children are alive. In the event that the grandfather’s children (respectively, the parents of these grandchildren) had died during the grandfather’s lifetime, then the grandchildren would have divided the inheritance equally among themselves, but otherwise they cannot claim it.

What's the queue for the nephews?

Nephews have the full right to enter into an inheritance only if the testator has no relatives who belong to the first priority.

In simple words, either there are no relatives from the first line, or they have renounced their inheritance, and there is documentary evidence of this.

Nephews belong to the second priority, and they have the right to inherit after 6 months from the date of death of the testator.

To do this they need to provide:

• application for inheritance;
• original and copy of your passport;
• any document that confirms the degree of relationship.

To enter into an inheritance, you must contact a notary who is located in the same region where the testator previously lived.

As practice shows, in 85% of cases, the heirs are relatives from the 1st and 2nd stages.

Video consultation

A lawyer talks about the rules of succession.

Many people dream and want to receive an inheritance. To obtain it without problems, you need to know the legislative law in this area or be sure to consult with a highly specialized lawyer.

Failure to comply with the deadlines and rules for entering into an inheritance, failure to pay fees for it, will smash your dream to smithereens, due to your own illiteracy.

Is inheritance taxable?

Failure to pay the inheritance fee may result in fines, deprivation of inheritance and other serious legal problems. What taxes must be paid when receiving the desired inheritance in order to sleep peacefully, further in our article.

Property received into ownership under a will or without it is not subject to duty. Accordingly, many people have a question: “ Do I have to pay tax on the sale of an apartment received by inheritance?”.

Yes need. All transactions carried out by new owners with property after taking over the property are subject to taxes.

Do I need to pay inheritance tax in 2018?

Inherited property is not subject to direct duty in 2018. This law came into force in 2006 and has not been revised. But, it only applies to movable and immovable property.

There are a number of types of intangible heritage for which a duty must be paid, namely 13% is taxed on received, bequeathed income in the form of:

• royalties for literary works;
• awards for scientific work;
• rewards for scientific inventions;
• fees and other payments to artists.

Property received by succession is subject to state duty. The duty on the sale of an apartment that has been owned by the heir for less than three years is paid in the amount of 13% of its price.

Inheritance tax for close relatives in 2018 is subject to general rules, but the estimated rate is minimal and prescribed by law.

List of taxes required to be paid upon inheritance

According to the law, when entering into an inheritance, you need to pay the following types of taxes - direct, at a rate of 13% on intellectual lifetime payments. Property is not subject to taxation.

State duty, the rate of which is prescribed by law, namely:

• for first-degree relatives - it is necessary to pay 0.3% of the price of the inherited property, but not more than 100 thousand rubles;
• 0.6% - for other categories of relationship, but the total amount of the accrued duty should not exceed 1 million rubles;
• Notary Services.

The following categories of citizens are exempt from paying the duty:

• Disabled people of groups 1 and 2, including childhood, veterans of the Second World War and other military operations;
• heroes of the Russian Federation and the USSR;
• Knights of the Order of Glory;
• Pensioners and orphans.

Not subject to taxation also the land plot on which the inherited house is located in which the successor or the following categories of citizens have lived and will continue to live:

• pensioners, disabled people, incapacitated citizens who lived in this
  previously at home, minor children;
• heirs who previously lived in this house.

How much inheritance tax do you have to pay under a will in Russia?

According to a will in Russia, the following types of taxes are imposed:

• 13% on transferred intellectual property rights;
• State duty: 0.3% - for first-line beneficiaries, but not more than 100 thousand rubles and 0.6% - for other heirs, but not more than 1 million rubles;
• Notary Services.

Rules for calculating state duty:

• from the amount of bequeathed income, taking into account preferential preferences. Benefits must be documented;
• accrued from the date of death of the testator;
• must be paid before the end of the calendar year from the date of entry into succession.

Tax upon inheritance of an apartment

When inheriting an apartment, you need to pay a tax, which depends on the relationship of the testator and heirs:

• First-degree relatives pay 03% of the cost of real estate, but not more than 100 thousand rubles;
• Second-degree relatives and other heirs pay 0.6%.

State duty is imposed not only on the entire apartment, but also on the inherited share. There are no benefits or discounts depending on the size of the inherited apartment.

The law stipulates only the maximum amounts of the state duty.

It is worth noting that an apartment or other residential property is exempt from paying 13% personal income tax. But, if the heirs decide to sell it within three years, after receiving the inheritance, from the sale, this duty must be paid by law.

If real estate, in this case an apartment, is sold by the heirs after three years from the date of receipt of ownership, such a transaction is exempt from the direct duty of 13%.

To calculate the amount of duty on an apartment, it is most profitable to take its cadastral value.

Is inheritance tax paid indirect or direct?

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.