Today we will find out whether to pay inheritance taxes by will (and not only) in Russia. The thing is that this issue is really extremely important. Not everyone knows what the heirs will face in various cases. Most often, the inheritance is transferred in the form of real estate. And it is not clear whether it is worth paying tax. When entering into the inheritance, few people think about this moment. But in vain. Indeed, in the absence of payment, if necessary, you can lose everything that you were supposed to. Yes, and get a lot of problems with the law and the tax service.
Myth or reality
Will inheritance taxes be a myth or a reality? There are a lot of changes in this system. Keeping track of everyone is hard. Therefore, yesterday you could not pay taxes, but today you are obliged. So that there are no surprises, you should constantly be interested in the amendments made to certain laws of the Russian Federation.
The thing is that in fact the tax on the inheritance was abolished. It is this rule that now applies to citizens of the Russian Federation by law. But not fully. It turns out that the inheritance by law in some cases really requires the payment of a certain amount of money.
Like before
Just a few years ago, at this moment, some unpleasant moments were traced. And confusion formed. The inheritance tax was paid by all. But in different sizes.
Everything depended not only on the value of the inheritance, but also on the degree of kinship. The more distant a relative, the more he had to pay. These are the interesting rules. In practice, priority was extremely rare. After all, all the same, most often the spouses and children turned out to be heirs.
What picture did you get? The inheritance tax in Russia for the heirs, as already mentioned, was established depending on the degree of kinship. In the first stage there are always spouses, parents and children. They paid 5% of the value of all that they inherit. Grandfathers and grandmothers, as well as brothers and sisters, are the heirs of the second stage. They were supposed to pay 10%. All the rest had inheritance tax (by will and not only) in 20% of the total cost of inheritance.
Nevertheless, they decided to remove such payments. Practice has shown that not everyone is able to pay such amounts. And they do not always agree to enter into the inheritance. In addition, the value of real estate (the most common type of inheritance) changes from year to year. Calculating the exact amount for the heir is becoming more and more difficult. Therefore, after some time, the inheritance under the law ceased to be taxed as such.
What is taxed
As already mentioned, far from always people are completely exempt from payment. The inheritance tax is now levied in some cases. True, not too often. But from all relatives who count on the property of the deceased.
As a rule, cash is taken into account. Or income in other words. All that is obtained by the heirs for the owner as a reward for the creation of objects of art, works, industrial designs and scientific works is subject to appropriate payments. They are not too tall. Please note that you will have to file an additional income tax return at the end of the reporting period. It is a very common phenomenon, which many simply forget.
By pattern
If someone inherited the apartment, the tax is not paid. But when people after the death of the owner pass the income from scientific, creative, industrial works, they will have to pay. We have already found out.
But how much specifically? The exact amount cannot be called. Why? The thing is that the usual tax scheme is used for calculations. For the inheritance you have to give 13% of your income.
Fortunately, such a practice is in fact extremely rare. Therefore, in most cases, no cash payments in the form of tax deductions are made. Nevertheless, this is not the only nuance that will have to be considered before you enter into the inheritance.
On inheritance by law
But first, some information about the process in principle. There are at least two forms of inheritance - by law and by will. In order to avoid any disputes, who and what has the right to apply, you need to know in which cases it is possible to use one or another option.
Under the law, without inheritance, all family members take the order of succession. As a rule, distribution is valid for relatives of the first stage.
In addition, the property is divided according to the law, when the "sharing" of only something specific is indicated in the will. Mention of deprivation of inheritance (in part or in full), refusal in favor of one or another relative, absence of heirs in the text of the will, as well as their removal as applicants - all this applies here. Therefore, do not think that only a will gives the right to inherit. Not at all.
The main “direction” of inheritance under the law is kinship. As already mentioned, it is taken into account in order of priority. Then inheritance taxes (by will and not only) will, if necessary, be paid only to those who get the property.
By will
What to do if during life a person made an "estimate of the division of property"? Nothing. According to modern laws, the inheritance tax in Russia, as well as property itself, will apply only to those who are written in the will. But the action is valid only in relation to the property described in the document. Everything else not mentioned by the owner is divided solely by law.
By the way, it is not necessary to pay inheritance taxes by will most often. This form of inheritance is subject to general rules. No taxes, unless it comes to income for one or another activity of the deceased. At the moment, it is such a system that works in the Russian Federation.
Duty
However, the problems with our current issue do not end there. And all this is due to the fact that, regardless of the circumstances, the entire inheritance is subject to certain payments. But not taxes. What is at stake is commonly called state duty. It is mandatory for all heirs upon entry into the inheritance.
Its size varies. There is no inheritance tax in Russia as such, but the state duty is not. Therefore, many believe that taxes must still be paid for entering into the right of inheritance and receiving property from a relative after his death. They cannot be called fixed. There are some limitations, but not so many. Why cook yourself?
Duty Calculations
Someone inherited an apartment? The tax, as already mentioned, is not paid as such. It is only about paying the state fee. As practice shows, its value is much lower than the previously existing monetary “contributions”.
The thing is that a kinship with the past owner plays a huge role in this matter. The heirs of the first and second stage pay 0.3% of the amount of inherited property. This rule applies to everyone. The total amount is taken. Please note that there are some restrictions. Often, the inheritance of people is huge. But this does not mean that the heirs will have to fork out. The maximum state duty in this situation is 100,000 rubles. And nothing more. That is, the maximum state duty for inheritance in Russia is set at 0.3% of the cost, but no more than 100 thousand for close relatives.
All other heirs must pay 0.6%. Moreover, the tax upon receipt of the inheritance may not exceed 1 million rubles. The difference compared to close relatives is huge, but in practice, property often does not reach the relatives of the third stage, everything is shared between children and spouses. Occasionally, between parents. Keep this in mind.
Upon sale
The last point that you need to remember is that after receiving real estate as property, everyone and everyone will have to pay taxes for it. Exactly the same as for all your property. This is especially true of apartments.
If you sell property inherited, then income is paid 13% of the amount received. Veterans of the Great Patriotic War, heroes of the Soviet Union and the Russian Federation, as well as gentlemen (full) of the Order of Glory are completely exempted from any taxes in this matter . In practice, such cases practically do not occur. But you should still be aware of all the existing limitations and features. What inheritance tax to pay and in general - should it be done? Now you know the answer.