Who is legally considered a close relative?

Regardless of the attitude towards your relatives formed over the years, many of them are recognized by law as close ones and, for example, lay claim to your inheritance in the event of death without a will.

Who are these according to the law - close relatives, who is considered a close relative and who is not, what rules apply in various branches of law?

The concept of “close relatives”

Close relatives are direct blood ancestors and descendants along a vertical and horizontal line.

Along the vertical line, close relatives are children and parents, grandparents and grandchildren. Along the horizontal line, brothers and sisters are recognized, including half-siblings who have only one common parent.

The basis for identifying the legal category of close relatives is the principle of blood.

However, this is only a general definition of the concept. In practice, in different branches of law, the list of close relatives can vary significantly.

Despite the blood sign of identifying close relatives, the following are not included in this category:

• Great-grandparents;
• Great-grandchildren and great-granddaughters;
• Aunts and uncles;
• Nephews and nephews;
• Cousins ​​or second cousins.

In addition, adoptive parents and adopted children may be recognized as close relatives in certain cases. There is no blood relationship between them, but their relationship replaces the parental one.

Husband and wife are also not recognized as close relatives . However, in specific issues of regulation of legal interests, they still have some rights. This applies, for example, to common property acquired during marriage, which is divided between them during the divorce process.

Common-law spouses are not recognized as relatives at all. The rights of common-law spouses are limited only by the possibility of presenting alimony for the maintenance of a child whose father is the common-law husband.

In addition, the legislation contains the concept of family members. It is used to a greater extent in housing law. It is considered that those who live in the same premises are considered members of the same family.

The degree of relationship here can be quite distant. These can be mothers-in-law, mothers-in-law, stepfathers and stepmothers.

Close relatives according to the Family Code of the Russian Federation

In Art. 14 of the RF IC directly states that close relatives include the following categories of citizens:

• Children and their parents;
• Grandmothers and grandfathers;
• Grandsons and granddaughters;
• Full and half-sisters and brothers.

In family relationships, the degree of relationship is of great importance . So, for example, it is prohibited by law for persons who are related to marry.

Issues of eviction or settlement, as well as restrictions or deprivation of parental rights are resolved based on known family relationships.

Close relatives according to the Civil Code of the Russian Federation

According to the Civil Code of the Russian Federation, close relatives, in addition to those persons whom we have identified above, also include spouses who have legally consolidated their relationship.

After a divorce, a spouse can claim half of the joint property acquired during the marriage, even if all the property came into ownership thanks to her spouse.

In addition, a woman can, by law, apply to the court to order alimony payments for her maintenance until the age of their common child. That is, the ex-husband can pay money for both the child and his ex-wife if the latter proves in court her difficult financial situation.

Let's consider two more important categories of legal relations in civil law, within which close relatives have special privileges.

These include:

• Gift to a close relative . When donating property to a close relative, the transaction is exempt from taxation. Your mother will not have to pay tax if you give her your apartment as a gift.
• Inheritance to a close relative . Close relatives belong to the first and second categories of inheritance. If a deceased relative did not leave a will after death in which specific persons were indicated, his property will be divided among relatives who express this desire. Also, for inheritance, different rates of state duties are established depending on the degree of relationship. Thus, close relatives pay 0.3% of the value of the property, and other relatives pay 2 times more.

Close relatives according to the Criminal Procedure Code of the Russian Federation

In criminal law in 2023, the following relatives are recognized as close relatives:

• Children and parents;
• Husband and wife;
• Grandparents, grandchildren and granddaughters;
• Sisters and brothers;
• Adoptive parents and adopted children.

According to the Code of Criminal Procedure of the Russian Federation, a citizen may refuse to testify in court and during investigative actions against his close relatives.

The interrogation of a minor subject must always be carried out in the presence of his legal representative - a parent.

Also, the degree of relationship is important when obtaining permission to visit a convicted person in a correctional facility. In this case, legal spouses have equal rights with blood close relatives. But being common-law spouses, getting permission with a convicted person is much more difficult.

Who is a close relative: special cases

Some relationship statuses have a particularly complex interpretation. In some cases, each type of relationship is treated individually. In order to accurately understand who is recognized as a close relative and who is not, we will take a closer look at some relatives.

Is the wife a close relative?

According to Art. 14 of the RF IC, a husband and wife are not recognized as close relatives, since they are not related by blood . According to Art. 2 of the RF IC, spouses are family members.

But at the same time, marriage is recognized as a special type of relationship, which is secured by a marriage certificate. Based on this document, the wife can receive the following privileges:

• Upon the death of a spouse, the wife is the primary claimant, along with his children and parents, to the inherited property.
• The right to receive half of the marital property in the event of divorce.

Everyone can become legal spouses, except for the following categories of citizens:

• Incapacitated;
• Having a blood relationship;
• Those who are in the status of an adoptive parent or adopted child;
• If one of the citizens is already legally married.

Former spouses, having dissolved their relationship, cease to be recognized as family members and lose all privileges of spouses.

Is grandma a close relative?

There is a clear blood relationship between the grandson and grandmother . That is, grandchildren can claim the inheritance of their deceased grandmother.

If the grandmother does not leave a will during her lifetime stating that she wishes to transfer all the property to her grandson or granddaughter, then the latter will claim the property along with the rest of the relatives in order of priority.

Is the stepfather a close relative?

From the provisions of Art. 14 of the RF IC, it is obvious that a stepfather, having no blood relationship with the child, cannot be recognized as a close relative in relation to him. However, there are still exceptions to this rule.

If a stepfather adopts his wife's child, he will be considered a close relative for him.

Is the uncle a close relative?

Brothers according to Art. 14 of the RF IC are recognized as close relatives and can inherit each other’s property as second-order heirs.

However, despite the degree of consanguinity, although in this case it is not always consanguineous, uncle and nephew are not recognized as close relatives.

Is a cousin a close relative?

The category of cousin relationship is not specified in Art. 14 of the RF IC among the list of representatives of close relatives.

This means that cousins ​​and brothers, second cousins ​​and other even more distant relatives cannot be recognized as close relatives.

Is the sister a close relative?

They can inherit the property of a deceased relative as second-degree heirs.

Close relatives are both full brothers and sisters and those who have only one common parent.

Is the brother a close relative?

The same rules of inheritance apply to brothers as to sisters. Close relatives may not even be full brothers.

Is the mother-in-law a close relative?

Mother-in-law, father-in-law, mother-in-law and father-in-law are not related by blood to the wives or husbands of their children. Therefore, they cannot be recognized as close relatives in relation to them, and claim to inherit property according to the law.

Is the grandson a close relative?

The Investigative Committee of the Russian Federation and the Code of Administrative Offenses of the Russian Federation consider grandchildren as close relatives. However, according to the Civil Code of the Russian Federation, they cannot inherit the property of a deceased relative, since the direct heirs in the form of his children or parents are the first to claim it.

However, if a situation occurs where the direct heir dies, the grandson can inherit a share of the property by right of representation.

The degree of relationship plays a great role in the process of inheriting the property of a deceased relative . Close relatives simplified rules for inheriting property or concluding transactions within members of the same family.

However, in each specific case there is a special procedure for inheritance and division of shares between representatives of close relatives. After all, some of them may refuse the inheritance, others may simply not make it in time for the deceased relative to enter into the inheritance.

Who is considered a close relative from the point of view of the law?

Determining close relatives is not difficult in everyday life, since people usually consider all blood and step-relatives from the same generation or from the closest generations to be close.

But from a legal point of view, the concept of kinship has a more complex and ramified interpretation. We will consider further who are close relatives according to the Family Code and other legislative acts.

Ambiguous concept

In the legal field, accuracy of wording is of great importance, so it is important to clearly define the categories of persons who belong to close relatives.

This concept is not specifically defined in the legislation, which is why controversial situations often arise.

Close relatives have greater privileges in terms of law compared to ordinary family members.

For example, when resolving inheritance disputes, priority is always given to close relatives, in which an additional division is made into the line of inheritance.

Close relatives according to the Family Code of the Russian Federation

Who are considered close relatives under the law? Relations between relatives are regulated by the provisions of the Family Code. Article 14 defines the presence of close kinship between the following categories of citizens:

1. Children (natural, adopted) and parents.
2. Brothers and sisters. They can be full-born (both parents are common) or half-parents (one parent is common).
3. Grandchildren/grandchildren and grandparents. Grandparents must have a blood relationship with one of the parents of the grandson or granddaughter.

These categories of citizens are recognized among themselves as immediate relatives (according to the Family Code).

All of the above categories are interconnected by blood ties in an ascending/descending line as follows:

• One generation (brothers and sisters).
• Neighboring generations (parents and children).
• Through a generation (grandchildren and grandparents).

Family law does not include spouses in the circle of close relatives, classifying this type of connection between people as a separate category of family legal relations.

Legal status of spouses

All adult citizens of different sexes can become spouses. The following cases are exceptions:

• One of the citizens is already married.
• There is a blood relationship. That is, marriage cannot be concluded between mother and son, between grandfather and granddaughter, between brother and sister, etc.
• The parties are the adoptive parent and the adopted child.
• One of the persons is incompetent based on a court decision.

There are ambiguities in determining the category of relationship between spouses. The spouses are not close relatives. The relationship between husband and wife is a legal union secured by the relevant agreement (marriage certificate), under which the following conditions are met:

1. Spouses have a number of rights and obligations among themselves.
2. If there is no will after the death of a person, his widow/widower is the main heir, despite the lack of blood relationship.
3. If there is a will in favor of a spouse, receiving an inheritance is possible only with proper justification of all the provisions of the document.
4. After a divorce is filed, a citizen cannot claim to use the property of his former partner.

Thus, despite the ambiguities in determining the degree of relationship between husband and wife, the legislation considers the legal status of spouses in sufficient detail.

Criminal law

From the point of view of criminal law, all of the above citizens are interested in each other’s fate and are not obliged to give testimony that could harm a loved one.

At the same time, marital relations in their importance are placed on a par with relations between blood relatives, in contrast to family law.

Suspect Detention

Article 96 of the Criminal Code determines that in the event of the arrest and detention of a citizen, law enforcement agencies must notify close relatives of this fact. By law, notification of relatives must be made within 12 hours.

In practice, a situation often arises in which the found close relatives of the detainee are not interested in his fate due to the lack of relationship between them.

Administrative offenses

Spouses are not considered close relatives and are considered a separate category, although they are endowed with the same rights.

Labor law

Who is considered a close relative under the Labor Code? The definition of close relatives in the field of labor law causes a lot of controversy.

By law, an employer is required to give its employee, upon request, leave of up to 5 calendar days in the event of the death of a close relative of a person.

The circle of these relatives corresponds to the list specified in the Family Code.

This provision is quite ambiguous, since the death of such relatives as uncles, aunts, cousins ​​or others can be no less important for an employee than the death of people related to close relatives.

To eliminate possible difficulties, it is possible to include provisions on the provision of leave at one’s own expense in connection with the death of certain persons in the employment contract signed between the employee and the employer.

Also, such an issue may be regulated by local regulations.

Housing law

You can only find mention of family members. Thus, Article 31 determines that the parents, children and spouse of the owner are members of his family.

At the same time, if desired, a citizen can move into his living space any person with whom he is not related by blood or marriage. In other words, anyone can become a member of the family.

Tax law

The Tax Code treats close relatives as a separate category. Such persons can enter into transactions with each other and still not pay tax on the profits received. If a gift agreement is executed, close relatives and family members (both the donor and the recipient) are exempt from tax.

When paying the state fee for notary services (for drawing up, certifying documents, etc.), close relatives receive additional benefits in the form of a reduction in the amount payable.

Inheritance by law

If the deceased citizen did not leave a will, the distribution of his property occurs according to the law. This means that the first applicants are the heirs of the first priority. The first priority heir is the spouse of the deceased, followed by children, parents, etc.

Inheritance by will

A person has the right to draw up a will during his lifetime, which will contain his expression of will.

After the death of the testator, his property is inherited in accordance with the wishes specified in the document.

In this case, a citizen can make a will in favor of any person who is not necessarily a family member.

Relatives can challenge the will in court if they have evidence of violations during its preparation (pressure on the testator, misleading him, incapacity of the deceased at the time of drawing up the document, etc.).

According to the law, minors and incapacitated relatives necessarily receive a share of the deceased’s inheritance, even if there is a will.

Close relatives by law

Such a concept as close relatives is very often found not only in our everyday life, but also in legislation. The Family, Civil, Housing and even Tax Codes in their interpretations very often define the circle of people who are close relatives. But in practice, our understanding of people related to relatives may diverge from the law. Therefore, it is so important to understand the concept of “close relatives” from the perspective of the Family Code and other legislative provisions in order to clearly answer your questions and be confident in the correct actions when family conflict situations arise.

Russian legislation often uses in its definitions not only the concept of “close relatives”, but also “family members”. What is the main difference between these two interpretations?

Close relatives. These are our ancestors along horizontal and vertical lines based on the principle of common kinship (by blood).

Family members. According to the Constitution of the Russian Federation, family members include all persons who share the same home with you. The concept of “family members” is most often used in the Housing Code, and, as you understand, this term covers a large category of citizens who may not be your direct relative.

The following types of citizens do not apply to any of the above concepts:

• Spouses in a civil marriage.
• The husband's brother or the brother's wife.
• Guardians.

Although, despite the lack of kinship and blood ties between adopted children and adoptive parents, they are part of a group of close relatives.

But, as with any other rule, there are also exceptions.

I would like to immediately note that close relatives do not include great-grandmother and great-grandfather, even though they have a blood connection.

The same applies to relatives, aunts, uncles, cousins. That is, the closest people to us are primarily relatives in a direct descending or ascending line.

The concept of “close relatives” in the legislation of the Russian Federation

The Constitution of the Russian Federation clearly defines the circle of close relatives. But since there are many legislative provisions and they can relate to different categories of legal relations, it is necessary to consider this concept of close people by blood on the basis of each individual Code.

In the family code

In the Family Code of the Russian Federation, the term “closest relatives” is set out in Article 14. So, these include:

• Children
• Parents
• Siblings
• Step-siblings
• Grandparent or grandson/granddaughter.

But as for married spouses, they are not close relatives under the Family Code (since they are not related by blood). They belong to a different category of family relationships.

In housing legislation

In the Housing Code, only the term “family members” is found, but as for close relatives, it does not say a word. Family members can include not only close blood relatives, but also other persons who live and are registered in the same premises with you, even if there are no blood ties between you. This rule is enshrined in Article 31 of the RF Housing Code.

In the administrative code

In the Administrative Code of the Russian Federation (Article 25.6), the meaning of this concept “close person” has a similar interpretation to the concept of “family ties”, as in the Family Code, and this includes the following groups of persons:

• Parents
• Children
• Siblings, brothers
• Grandson/granddaughter or grandparent
• Adoptive parents and adopted children.

In criminal law

In the Criminal Procedure Code, article 5, paragraph 4, is responsible for determining kinship. It states that close relatives can be considered:

• Children
• Parents
• Married spouses
• Siblings and brothers
• Grandchildren, grandmothers, grandfathers
• Adoptive parents and adopted children.

Despite the direct relationship, one of the above-mentioned close relatives has the right to refuse to testify against his close relative.

The Tax Code of the Russian Federation does not have a direct interpretation of the definition of a group of people belonging to close relatives, however, when receiving privileges or benefits specifically for this category of citizens, the legislation refers to Article 14 of the Family Code (Article 217, paragraph 18 of the Tax Code of the Russian Federation). For example, such a definition would be appropriate when paying a state fee in transactions of gift or inheritance.

Who is a close relative

Now we will take a closer look at each relative, and whether he is close to us according to legislative provisions, or more precisely, according to the Family Code.

Husband or wife

Spouses raise the most questions: who are they really related to each other? So, according to the law, namely according to the Family Code of the Russian Federation, a husband and wife do not have a degree of consanguinity, therefore they are not recognized as close relatives, they are considered family members.

However, despite this, husband and wife who are married have other distinctive privileges over other family members and close relatives.

For example, after a divorce, each of them can claim a share in the property, and after death, the second spouse becomes the first claimant to receive an inheritance, which sometimes even close relatives cannot count on.

From the point of view of the law, who spouses are related to each other in an official marriage can be found out in more detail from Articles 2 and 14 of the RF IC.

Former spouses

Once a marriage is officially dissolved, any legal relationship between the spouses is lost and they can no longer claim the same rights as a married husband and wife.

Parents and children

Parents and children are considered first-degree relatives and, accordingly, according to the law, they are related to close people by blood. This is the category of relatives who primarily claim the rights set forth in the articles of the Family Code.

Brothers and sisters

Close relatives include siblings. But the law also establishes amendments that include not only brothers of both parents, but also half-brothers. As for cousins, they do not fall into the category of close relatives.

Grandmother and grandfather

Grandfather and grandmother are close first-degree relatives, and we have already written about this several times. This rule is enshrined in Family Law.

Grandchildren

If grandparents belong to the first degree of relationship and are considered closest relatives, then the grandson and granddaughter also have the same right.

Mother-in-law or mother-in-law

Mother-in-law, mother-in-law, as well as father-in-law, son-in-law, stepfather, stepmother and other named relatives are not considered relatives by law, since they are not connected by blood ties of the first line. This category of citizens can only apply to close family members, and only if they live together with their children.

Cousins

None of the Codes says a word about cousins, that is, they will not be considered close relatives. Although, when the issue of inheritance is raised, they are considered third-degree relatives, and accordingly have legal rights.

Brother's wife or wife's brother

Such relatives of your husband or wife have no relation to you in terms of blood ties, and therefore are not close. The law says nothing about them, and they cannot claim any rights.

Thus, we figured out who are close blood relatives and who are not.

Based on this, you will be able to claim certain rights specified in the Family, Housing, Tax, Administrative or Criminal Codes.

Who is a close relative under the law of the Russian Federation?

Many people by the concept of “close relatives” mean people surrounding them and united by one family, regardless of their territorial residence. Children grow up and move to different places, but the degree of kinship does not change because of this. However, in jurisprudence the interpretation of this concept is ambiguous.

It is necessary to know exactly who is a close relative under the law, since the application of legal norms to this concept differs in the Family, Tax, Civil and other codes of the Russian Federation. Knowledge of the law will protect a person in many difficult situations and will help prevent serious mistakes.

The degree of relationship can give both certain preferences and, on the contrary, exempt from unlawful actions on the part of other persons.

Who is legally considered a close relative?

Existing sets of laws and regulations on each issue partially overlap, complementing each other.

The concept of “close relatives” according to the Civil Code of the Russian Federation is found when considering many issues, but there is no clear and unambiguous definition of the term in this set of legislative acts. A number of articles in the Civil Code of the Russian Federation describe succession in inheriting property.

Correct interpretation of the law will help to avoid the occurrence of controversial situations. Therefore, each case is studied in the context of a specific code.

Family

Close relative according to the law of the Russian Federation in Art. 14 SK is established on an ascending or descending line. This group includes the following categories of citizens:

• parents and children, who may be natural or adopted;
• sisters and brothers can have both common parents, that is, be full-born, as well as step-brothers, when there is one parent in common;
• consanguinity between grandparents and grandchildren of one of the parents.

Attention! In family law, spouses are not closely related, since their relationship is described by other legal relationships - family members.

Speaking about status, it is noted that spouses can be citizens of different sexes who have reached the age of majority, but are not blood relatives. That is, marriage between:

• parents and children;
• adopted child and adoptive parent;
• brothers and sisters;
• in the event that one of the parties is recognized by the court as an incompetent person.

The wife and husband are not related. Their relationship is secured by a legal union (marriage certificate) and certain obligations. Upon divorce, citizens lose rights to the property of their former spouses.

Administrative

In the case of administrative offenses, it is permissible to refuse to give evidence that could harm relatives or a spouse. In the Note to Art. 25.6 of the Code of Administrative Offenses of the Russian Federation, which regulates the legal capabilities and obligations of a witness, relatives indicate:

• children, parents;
• grandparents, grandchildren;
• brothers, sisters;
• adoptive parents and adopted children.

Although the spouses are not closely related, they are endowed with the same rights.

Criminal procedural

In Criminal Law, spouses, unlike the RF IC, are close relatives according to Art. 5 Code of Criminal Procedure. In addition to them, the relatives described in the Code of Administrative Offenses of the Russian Federation are closely related.

It is believed that this category of citizens is interested in the fate of another family member, and therefore may not testify against him. According to Art. 96 of the Criminal Code, when one of the spouses is detained by law enforcement agencies, it is necessary to notify relatives.

Labor

Many disputes about family relationships arise in the Labor Code. By law, in the event of the death of loved ones, the employer is obliged to provide the employee with leave for five calendar days. The circle of people who have this right is regulated by the RF IC.

However, the death of other members, for example, cousins, aunts, uncles, is an important event, but they do not belong to the immediate family. In labor relations, from the point of view of law, the provision of administrative leave is not prohibited.

This issue should be regulated by the main agreement or additional regulations.

Housing legislation

In the Housing Code in Art. 31 only the concept of family members is found. The homeowner can move anyone into his living space, the degree of relationship and marriage do not matter. Family members include children, parents, and second spouse.

In the Tax Code, close relatives are considered by law completely separately. When registering a deed of gift, all family members and closest relatives (donor and recipient) are exempt from tax payments. The state fee for notary services of drawing up and certification of documents in this case is reduced.

Hereditary succession

If the testator did not leave a will, then the distribution of his share of the property will depend on who the close relatives are according to the law. 7 queues are installed here. The inheritance is distributed in descending order. The diagram looks like this.

The rules of inheritance are regulated by Art. 1142–1145 and art. 1148 of the Civil Code of the Russian Federation. Inheritance according to the law of the next order occurs if:

• there are no heirs of the previous level;
• if the applicants are deprived or excluded from the right of inheritance;
• if all of the candidates refused to accept the inheritance.

Heirs belonging to the same line have equal shares except for persons inheriting by right of representation (Article 1146 of the Civil Code of the Russian Federation). The queue structure looks like:

1. The first is parents, legal spouse (not common-law), children.
2. The second is brothers/sisters, paternal and maternal grandparents.
3. The third is cousins, that is, uncles and aunts of the testator.
4. The fourth are third generation relatives, which include great-grandparents.
5. Fifth - this group includes relatives of the fourth level, that is, great-uncles/grandmothers.
6. Sixth - cousins ​​or aunts.
7. The seventh is non-blood relatives, first of all, stepmother/stepfather, stepdaughters/stepchildren.

If, in the absence of relatives in turn, someone is deprived of an inheritance, everyone refused in favor of another applicant or is removed, then the property of the testator is recognized as escheat (Article 1151 of the Civil Code) and is alienated in favor of the state.

Important! Stepbrothers/sisters have different parents, so they are not heirs. They have no blood ties. An exception is the fact of adoption by the testator.

The inheritance under a will is distributed according to the will of the testator, as indicated in the document. The heir can be any person, including those without a degree of relationship. You can challenge a document only if there is evidence of document violations:

• pressure;
• incapacity at the time of signing the document;
• when misleading.

There is a mandatory share, which is awarded regardless of any conditions, to the following categories of citizens related by family ties:

• minor children;
• dependents, including adopted children;
• parents if they are unable to work or have serious illnesses, including disability;
• incapacitated relatives who have been dependent on the testator for at least the last year.

Legislatively, the most controversial category is spouses.

Degree of relationship and taxation

The dependence of the degree of relationship is clearly manifested in the amount of the state duty in accordance with Art. 333.24 Tax Code of the Russian Federation. The amount of taxation depends on the proximity of family ties as follows:

1. Heirs of the 1st and 2nd stages pay 0.3% of the value of the testator’s property, but not exceeding a maximum of 100 thousand rubles.
2. All other categories – 0.6%, but not more than 1,000,000 rubles.

In case of legal disputes, the state fee depends on the value of the claims. The higher the amount, the higher the state duty. The plaintiff is paid a flat rate and a percentage of the amount exceeding the minimum threshold.

Who is not closely related?

There are categories of citizens who are not close relatives of each other. They can only be so in relation to one of the spouses. This list includes:

• cousins/brothers;
• great-grandparents and great-granddaughters/great-grandchildren;
• aunts/uncles and nieces/nephews;
• daughter-in-law/son-in-law, father-in-law/mother-in-law;
• mother-in-law/father-in-law.

By the way! In a civil marriage, the man and woman are not related. They have no right of inheritance. The only exception can be a will.

Mother and son, being the closest relatives, inherit property after each other. After the son’s marriage, the mother-in-law and daughter-in-law will not be related, so there is no right of inheritance between them.

Often, ignorance of the law leads to serious mistakes. Spouses are family members, but not relatives. After a divorce, all ties are broken. For example, a husband gives his wife an expensive gift at the time of marriage (real estate, shares, a car). According to clause 18.1 of Art. 217 of the Tax Code of the Russian Federation, the recipient does not pay personal income tax in the amount of 13% from close relatives or family members. If at the time the wife files her income tax return they are divorced, then this gift is not taxed. Confirmation - marriage certificate at the time of gift delivery and divorce document.

All certificates must be attached to the income tax return.

conclusions

In jurisprudence there are many examples and cases related to family ties. The problem is especially pronounced in inheritance and family legislation and, accordingly, in taxation. Understanding family ties will help you avoid serious problems.

justice pro...

The question of “who is considered a close relative” is of interest to people who need to know whether they are covered by the law. The fact is that the legislation establishes special legal norms for close relatives. In the article we will find out who is a close relative under the law, answer frequently asked questions on this topic (is a close relative a grandmother, wife, nephew, stepfather, ex-husband, mother-in-law, mother-in-law, son-in-law, cousin, stepsister, etc. .).

Let us note that in the legislation, in addition to the concept of “close relatives”, there are the concepts of “family members” and “interdependent persons”. In this article we will tell you exactly who is a close relative.

Close relatives - who are they according to the law?

Currently, the law does not have a clear definition of the concept of “close relatives”. In addition, there is uncertainty: the Family Code of the Russian Federation and the Criminal Procedure Code of the Russian Federation classify different persons as close relatives.

Who are close relatives when donating?

The need to find out who a close relative is may arise regarding the issue of taxation when donating real estate (house, apartment, land, garage), car. The fact is that, as a general rule, when donating listed property, the recipient of the gift must pay personal income tax.

But income in kind (such as real estate, vehicles, stocks, shares, shares) received from close relatives and family members as a gift is exempt from taxation.

Thus, on the issue of the need to pay tax, it is necessary not only to know the answer to the question of which relatives are considered close, but also to know who is recognized as a family member.

• Please note that when donating money between individuals, income in the form of donated funds is not taxed, regardless of whether the donor and recipient are family members and (or) close relatives.
• To be exempt from taxation when donating real estate or a car, it is necessary that the donor and the recipient be family members and (or) close relatives in accordance with the Family Code of the Russian Federation.

Close relatives according to the Family Code of the Russian Federation

To answer the question “who is a close relative under the law,” let us turn to Article 14 of the Family Code of the Russian Federation, which provides a list of persons between whom marriage is not allowed. The article provides a list of close relatives (marriage between them is prohibited).

Close relatives are

• parents and children,
• grandfather, grandmother and grandchildren,
• full and half (having a common father or mother) brothers and sisters.

Spouses, as well as adoptive parents and adopted children, are not close relatives according to the Family Code of the Russian Federation. However, these persons are considered family members.

Close relatives according to the Tax Code of the Russian Federation

In accordance with paragraph 18.1 of Article 217 of the Tax Code of the Russian Federation, an individual who has accepted real estate, a vehicle, shares, shares, shares, under a gift agreement from a close relative or family member, does not pay tax.

The Tax Code itself lists a list of those people who are considered family members and close relatives when making a gift.

Family members and close relatives are:

• spouses,
• parents and children, including adoptive parents and adopted children,
• grandfather, grandmother and grandchildren,
• full and half (having a common father or mother) brothers and sisters;

Who is considered a close relative according to the Code of Criminal Procedure of the Russian Federation?

The list of persons included in the circle of close relatives is given in Article 5 of the Criminal Procedure Code of the Russian Federation, which lists the meanings of the basic concepts used in this code. Close relatives according to the Code of Criminal Procedure are:

• husband, spouse,
• parents, children,
• adoptive parents, adopted
• siblings,
• grandfather, grandmother, grandchildren.

Thus, the list of close relatives according to the Code of Criminal Procedure includes persons bound by mutual rights and obligations arising not only from kinship, but also from marriage and adoption.

Who are close relatives according to the law can be found out from the Family Code of the Russian Federation

Is grandma a close relative?

Grandparents and grandchildren are relatives in a direct ascending and descending line. And according to the Family Code, grandparents are close relatives of their grandchildren. You can read about taxation when gifting property from a grandmother to her grandson here.

1. Is a nephew a close relative?
2. There may be a relationship between an aunt and a niece (but not necessarily), but according to the law, uncles/aunts and nephews/nieces are not close relatives.
3. Is the wife a close relative?

Neither the wife nor the husband are close relatives according to the law (RF IC), because There is no relationship between these persons. However, spouses are recognized as family members. And when receiving a gift from a spouse, as when receiving a gift from a close relative, the obligation to file a return and pay tax does not arise.

• Is the ex-husband a close relative?
• An ex-wife or husband, like a common-law husband/wife, is neither a close relative nor a family member.
• Is the stepfather a close relative?

The stepmother and stepfather are not close relatives of the stepdaughter and stepson. However, in court it is possible to recognize a citizen as a family member.

Is the brother a close relative?

This question, as well as the question “is the sister a close relative or not,” can be answered in the affirmative, because siblings are recognized as close relatives. And if a sister gives her brother an apartment or a share of it, there is no need to pay tax.

1. Is a cousin a close relative?
2. Second cousins ​​and second cousins ​​are relatives, but are not part of the immediate family.
3. Is a half-brother a close relative?
4. Close relatives are considered to be both full and half (who have a common father or mother) brothers and sisters (and when making a gift between them, tax is not paid).
5. Is my wife's brother a close relative?
6. Close people such as wife's brother/sister, husband's sister/brother (brother-in-law, sister-in-law, sister-in-law, brother-in-law) are not recognized as close relatives.
7. Is my sister's husband considered a close relative?
8. No, a son-in-law (as well as a brother’s wife (daughter-in-law)) is not considered a close relative.
9. Is the mother-in-law a close relative?
10. Mother-in-law, father-in-law, as well as father-in-law and mother-in-law are not considered close relatives in relation to son-in-law and daughter-in-law.
11. Is a son-in-law a close relative?
12. No, according to the law, the son-in-law and daughter-in-law are not close relatives of the mother-in-law/father-in-law and mother-in-law/father-in-law.
13. Is the great-grandmother a close relative?

From the article you learned who these close relatives are according to the law. Despite the relationship, neither the Family Code nor the Code of Criminal Procedure indicates close relatives of great-grandparents and great-grandchildren.

The article was devoted to the question “who is considered a close relative.” However, there is uncertainty in the law on this topic. Thus, according to the Family Code of the Russian Federation, close relatives are recognized as parents and children, sisters and brothers, grandparents and grandchildren.

But uncles/aunts and nephews, mother-in-law and daughter-in-law/son-in-law, great-grandmothers and great-grandchildren, cousins, stepfather and stepdaughter, according to the law, do not belong to close relatives.