Some time ago, the legislation was amended according to which a special type tax for the registration of inheritance relations was canceled. Currently, only the state duty for the registration of inheritance rights is valid. Features of the payment of this type of duty and its size are regulated by the Russian Tax Code.
Features of registration of the inheritance through a notary
In addition to paying the state fee when entering into the inheritance, the heir bears some types of expenses (for example, for issuing a certificate, evaluating the subject of inheritance, and so on). One of the main payments, in addition to the fee, is the payment of the services of a notary public, since without his support the registration of the right of ownership of the testator’s belongings can only be made through a court.
The notary conducts transactions on registration of inheritance by law and by will. If there are no legal disputes over property, persons applying for the property of the deceased should contact the notary's office to open a inheritance case.
Registration of hereditary legal relations most often occurs at the place of the last residence (registration) of the deceased. If it comes to entering into inheritance rights under a will, it is necessary to contact the specialist who compiled this document.
This distribution of places of circulation of the heirs is due to the fact that the notary, who was directly involved in the preparation of the testament document, has copies of the will itself, as well as other documents relevant to the case.
Notarial powers in the field of inheritance
The work of notaries includes the following powers:
- the implementation of the opening of the hereditary mass ;
- providing information to persons applying for the inheritance on the list of documents necessary for entering into the inheritance, as well as for obtaining a certificate of its receipt;
- the transfer of the form for writing a statement of succession;
- advising clients on the procedure for registration and inheritance under the law or testament;
- providing information on the amount of state duty on the inheritance of an apartment and other property;
- verification of the will and other documents submitted by the testator and his heirs subsequently;
- registration of the mass of the hereditary type;
- generation of a certificate of inheritance, which is transmitted to customers.
Advising on the size and procedure for paying the state fee for entering into inheritance rights, the notary does not accept these funds.
General provisions on state duty on inheritance
The state duty for inheritance is paid regardless of what type of inheritance takes place: by law or by will.
Payment of state duty for inheritance, according to the Russian Tax Code, is a mandatory payment type that is transferred to the federal budget. This type of payment is made in case of receiving various types of notary services.
The state duty for inheritance is considered a means of ensuring payment for specific legal services provided by state institutions. Making a payment is a one-time transaction.
Entry into the inheritance (payment of state duty) is carried out until the registration of documents for the property. The applicant must pay the required amount and transfer the receipt confirming the transaction to the notary along with other necessary documents. This is also enshrined in article 333 of the Russian Tax Code.
Features of calculating the state duty for inheritance
The size of the state duty for inheritance under the law and by will can be expressed in a fixed amount or be subject to individual calculation, depending on the status of a citizen, inheriting specific types of property.
Features of the calculation of the amount of duty are as follows:
- Disabled people; persons who have been awarded the status of Heroes of the USSR or Russia; World War II participants and citizens officially recognized as poor are exempted from paying the state duty for inheritance. To be exempted from such payments in full, a citizen must present to a notary a document confirming one of the indicated statuses.
- Relatives of the deceased person (close) must pay the state fee in the amount of 0.3 percent of the value of the inherited mass received. The maximum payment amount is one hundred thousand rubles.
- Relatives of the deceased, belonging to the distant category, or outsiders who were included in the testator’s will, are required to pay 0.6 percent of the value of the inherited mass received. The maximum payment amount is one million rubles.
Even the closest relatives of the deceased are required to pay the amount specified by law for the right to receive the property intended by them, if preferential rules and conditions do not apply to them.
The size of the state duty for registration of inheritance rights to a house or other property is calculated only after the assessment of hereditary values by an independent expert. All types of property are subject to assessment, regardless of their size and type.
An example of determining the amount of duty on real estate
If the transfer of small things can be carried out by the testator before his death personally, then in order to receive the inheritance of the property, it is necessary to assess its value. Without such an assessment, it is not possible to calculate the correct amount of the fee.
An example of calculating the amount of the fee is the assessment of the apartment. For example, an apartment was estimated by a specialist at two million rubles. Accordingly, the amount of the state duty for inheritance for a close relative will be calculated as follows:
2 million * 0.3% = 6 thousand rubles.
For a distant relative or other testamentary heir, this amount, respectively, will be twice as much.
Also, the assessment of the calculation will be reflected in the amount that will need to be paid to the notary, since their similar actions are also paid as a percentage of the total amount.
Features of property valuation
It is possible to carry out the valuation of property subject to inheritance by contacting various organizations of a state or private type involved in valuation.
Most often, citizens choose BTI employees as evaluators as the most reliable state organization. Any citizen who plans to inherit real estate or other type of property can apply there.
To conduct an assessment, a citizen submits a written application for the necessary procedures. After that, a specially assembled commission is sent to the facility. Evaluation, like other similar actions by relevant organizations, is paid.
If BTI deals with property valuation, its value becomes higher than when contacting private companies. In addition, the inspection evaluates the facility and gives its opinion a little longer. In this regard, many future heirs prefer to contact private appraisers.
When contacting a private specialized company, customers should make sure that the organization is licensed to carry out this type of work. After completing the order, the organization issues to the customer a report on the market value of the indicated property, which is the basis for calculating the amount of state duty for registration of inheritance rights. A report compiled by specialists with all signatures and seals is attached to the package of documents prepared by the future heir and sent.
Inheritance process
The process of entry into inheritance rights includes several stages:
- Determination of the notary public to be contacted (at the place of registration of the deceased or the object of inheritance, or at the place of drawing up of the will of the deceased).
- Collection of the necessary package of documents for the implementation of the process of inheritance. It necessarily includes a statement drawn up by the heir, testament (if any), documents of kinship, and so on. When it comes to inheritance by law, a document confirming the degree of kinship is mandatory. If the heir by testament is not a relative of the deceased testator, it is enough for him to present only a passport.
- Payment of state duty for inheritance by law or by will on the basis of the calculation of its size.
- Verification by the notary of the authenticity of the reported data and presented documents.
- Implementation of registration of property inheritance rights and certificates for it.
- Re-registration of the right of ownership of property to the heir (on the basis of a certificate issued by a notary public).
The main rule is not to miss the six-month deadline for contacting a notary to register property rights out of court.
The certificate issued on the basis of the documents presented to the notary must be stored in a safe place, as well as the certificate of ownership obtained on its basis. These documents together confirm not only the right of ownership and disposal of the property received, but also the process of transfer of this right from one person to another.
If the receipt of inherited property is accompanied by the receipt of debts of the testator, another point is the transfer of debt to the applicant.
Cases of exemption of heirs from payment of state duty on inheritance
In addition to the above categories of people who are exempted from paying any types of obligatory payments - duties, there are some categories of citizens who are exempted from it exclusively in matters of inheritance. These categories include:
- citizens who draw up ownership of the property of a relative who died in the exercise of state or other specific powers, as well as saving human lives;
- citizens who inherit an apartment, house, room or plot of land with a building, if the heir lived with the deceased on this property and continues to live after his death;
- citizens who inherit values or draw up the establishment of inheritance rights for the deceased's wages, for his insurance-type payments, bank or other deposits, pensions and other types of remuneration and payments;
- citizens who draw up an inheritance on the property of a person who was insured at the time of death from an accident at the workplace;
- Citizens who at the time of registration of the inheritance did not reach the age of majority or are under guardianship in connection with the presence of any mental illness.
Each of these circumstances must be documented. The future heir must provide the notary to the supporting paper.
Methods of payment of state duty
The state duty for inheritance by law and by will shall be paid in the amounts established by law without fail. Payment is made on the basis of a receipt received from a notary public or based on a personal calculation remotely.
Payment methods may vary. Common ways are three:
- transferring funds at the specified details through the operator at the bank (in this case, in addition to the amount of the fee, you will need to pay a fee);
- by payment terminals, by selecting a function and indicating the amount;
- through online banking (in your account) of the payer.
Details for payment can be obtained from a notary public or see in the terminal itself. Some notaries give a receipt for payment in full.
After the payment is made by the payer, he receives the check in printed form (if payment is made through your personal account, the check can be saved on the medium and printed out later).
The printed (received at the bank) check must be attached to the completed application and other documents that must be transferred to a notary. If the calculation of the required amount by the payer is incorrect, the remaining amount will need to be paid immediately. If the amount has been paid in a larger amount, it will be possible to return the excessively paid money by contacting the tax office, to which the funds were transferred.
Recover Missed Half Year
The size and procedure for paying the state duty to restore the inheritance is the same as with the timely submission of an application for entry into inheritance rights. According to article 1154 of the Russian Civil Code, a citizen must enter into the right of inheritance within three years after the death of the testator. If this deadline is missed, it can be restored in one of two ways:
- By contacting those heirs who have already entered into the inheritance rights of the property of the deceased, in order to notarize the renewal of the certificate of ownership with respect to the part of the estate paid to the applicant.
- By filing a claim for entry into inheritance rights by force. In this case, the heir also bears all legal costs associated with the filing of the claim and the payment of state duty. In addition, the plaintiff must prove that the reason for missing the deadline is valid. It is necessary to apply to the court at the last place of residence (registration) of the testator.
In order to accept property that is transferred to the citizen by inheritance, it is necessary to pay the state fee in the amount established by law. The size of the payment depends on the value of the inherited property, the degree of kinship of the deceased, life circumstances of the death of the deceased and the status of the applicant (relation to the privileged category). In addition, the heir is required to pay notary fees and tax for the issuance of a certificate of ownership.