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. The year 2023, in terms of payments upon entry into the rights of the 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 2023, 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
- A will has not been drawn up
- The will makes instructions regarding the inheritance of certain property, and the rest must be divided according to law
- The text of the will contains instructions about complete or partial disinheritance
- The court found that the will is fully or partially invalid
- Lack of heirs under the will
- The heirs refuse the inheritance or transfer it to other persons entitled to this property
- Heirs are excluded from the right to receive property under the will
- 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:
- Heirs of the previous line were deprived of a will
- Heirs of the previous line were excluded from inheritance
- Not a single heir from the queue declared his right to inheritance
- 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 the order of priority and by right of representation, the legislation establishes the circle of persons who have the right to inheritance without fail . 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 2023, 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 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 becomes obligated to pay tax on the property itself, since he is now its owner , if we are talking about 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 2023 inheritance tax is a state tax. 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.
Inheritance tax with and without a will in 2023: do you need to pay upon entry and how much?
Many citizens dream of suddenly receiving a large inheritance from a distant relative. However, few people think about the fact that when receiving an inheritance they have to pay. In some countries, inheritance tax under a will can be up to 60% of the value of the estate. But in Russia things are somewhat better.
Legal certificate
In Russia there is the concept of “inheritance tax”. However, the term is used only in special cases, since such a tax was practically abolished in 2005. However, it is still not possible to receive an inheritance for free. The concept of state duty has replaced the tax.
The state duty is calculated based on the estimated value of the testator's property . However, unlike the previous form with taxation, the price for accepting an inheritance has become much less. And the degree of relationship with the deceased has almost no effect on the amount of payments.
Despite major changes to inheritance laws, some types of property owned by a deceased person are still subject to taxation . In addition, the recipient then becomes obligated to pay taxes on the property received, as well as debts on them. For example, a transport fee.
In what cases do you need to pay inheritance tax?
In Art. 217, paragraph 18 of the Tax Code states that only the income of the deceased, which the heirs will receive after his death, is taxed. Such payments include royalties related to copyright:
- for the sale of literary works and other objects of art created by the deceased;
- payment for scientific work;
- compensation for patents for any scientific inventions.
In these cases, the recipient is charged a tax upon entering into an inheritance - 13% of income. Payment is due at the end of the year when filing your tax return.
Also, a 13% tax is levied on an heir who sold movable or immovable property less than 3 years after the opening of the inheritance. Please note that 3 years are calculated from the date of death of the testator, and not from the date of entry into the inheritance. This rule is spelled out in Federal Law No. 212 of July 23, 2013.
A citizen who receives an inheritance opened before 2006 will have to pay the tax Since other legislative norms were in force at that time, he will be subject to them. This situation is unlikely, since the procedure for acquiring rights usually lasts six months.
State duty on inheritance
Upon entering into an inheritance, a citizen receives a certificate of inheritance. You can only get it from a notary after paying the state fee for his services. The amount of the state duty will vary depending on the estimated value of the property and possible benefits.
The heirs can order an assessment of the value from independent experts in law firms that are licensed to do so.
The state duty for inheritance is:
- 0.3% for close relatives: children (natural and adopted), spouses, siblings, parents. The maximum amount of state duty will be 100 thousand rubles .
- 0.6% of the assessed value for other categories of heirs. The maximum amount is 1 million rubles .
Compared to practice in foreign countries, the amount for inheritance is small. However, if real estate is inherited abroad, the inheritance will be formalized and paid in accordance with the laws of that country.
Benefits when paying state fees
Payment of state duty is not required in all cases. For example, since income related to copyrights is taxed, there is no additional requirement to pay state fees. Inheritance of funds, deposits and compensation received from the insurance company is also not paid.
The remaining movable or immovable property is exempt from state duty, provided that:
- the heir was a minor on the day of the testator's death;
- the heir had a conclusion about the presence of a mental disorder due to which guardianship was established over him at the time of the testator’s death;
- heir to real estate, if he lived with the testator in this apartment (a house with a plot of land or in another type of living space), and also lives here after the death of the testator. An important argument is the payment by the heir for utility bills, as well as other expenses associated with maintaining the housing in proper condition;
- the testator died due to the performance of a duty as a citizen of the Russian Federation, including death within 1 year after being injured due to the performance of a duty as a citizen of the Russian Federation;
- the heir is a hero of the USSR;
- heir - Hero of the Russian Federation;
- the heir is a holder of the Order of Glory;
- the heir is a participant or disabled person in the Great Patriotic War.
Heirs with 1st or 2nd degree disabilities receive benefits in the amount of 50% for paying state fees. Also, state duty is not paid in the case when an individual refuses an inheritance. In this case, the payment will be made by the next heir in line who has the funds.
Also, no duty is paid when inheriting escheated property . In accordance with Art. 1151 of the Civil Code, if the property has no heirs, it becomes the property of local authorities and becomes part of the social housing fund. The rest of the property becomes the property of the state.
Entry into inheritance by will and by law
It does not matter whether a citizen inherits by law or by will. The only difference in these concepts is who can receive the property of the deceased. A will is considered the basic document in which the deceased distributes his property in equal or unequal shares. In this case, the will may indicate people who are not related by blood to the testator.
Inheritance by law comes into force in cases where there is no expression of the will of the deceased or it is declared invalid. The law also protects dependents, since even if they were not specified in the will, they have the right to a share of the inheritance. In any case, the presence of a will will not reduce the amount of state duty or tax.
Where is the state duty paid?
The state duty is paid at any bank in Russia. To create a receipt for payment, you must have with you documents indicating the estimated value of the inherited property, as well as documents indicating the inherited share.
For example, the deceased left his son and daughter housing with an estimated value of 1 million rubles .
Each of them claims 50% of the apartment , which means that the state duty will be paid in accordance with the inherited shares - 1,500 rubles .
The payment receipt is given to the notary to obtain a certificate of inheritance, with which the citizen can register ownership. If the client is exempt from paying state duty, he must present the relevant documents. Please note that a certificate of disability of 1st or 2nd degree must be presented directly at the bank to receive a discount.
Additional notary services may be paid as additional fees. For example, if there is a closed will, only a notary has the right to open the envelope with it. The cost of the service is 300 rubles . The price is fixed and specified in the Tax Code.
Taxes after inheritance
After an individual receives a certificate of inheritance, he can register the property as his own. Any property is subject to certain fees:
- property tax (any living space, as well as garages and other buildings);
- transport tax (except for agricultural machinery and fishing vessels);
- land tax (except for owners who belong to the small peoples of the North).
Only the land tax has a fixed rate - 0.3% of the assessed value of the land if it is used as agricultural land for gardens and vegetable gardens with buildings. In other cases, a fee of 1.5% of the land value is charged.
In other cases, it is quite difficult to calculate tax deductions on your own. The final amount will depend on many factors.
For example, depending on the engine size of a car or the area of real estate, regional coefficients are also an important aspect. On the websites of the relevant inspections you can find formulas for approximate calculations.
Payment of taxes is carried out annually before November 1 according to the issued invoice.
Note! After entering into an inheritance, a citizen not only receives ownership of the property, but also the rights to it.
This means that if the deceased had tax debts, they will pass to the new owner.
When paying debts under an inheritance received, the new owner can apply for a recalculation of the amount if he has any benefits. The amount will be recalculated based on the data of the current owner.
Tax on an apartment under a will in 2023 - inheritance, is it taxable, Russia
What is the tax on an apartment under a will in Russia in 2023? Basic concepts, required state duty and other mandatory taxes - these aspects are discussed in the proposed article.
Often, people who inherit movable or immovable property, as well as cash and other valuables, have the question of paying taxes.
There is no need to pay inheritance tax this year. The only additional payment required is the state duty.
Points of interest
The owner of property or other valuables has the right to transfer them to his relatives and other persons. To transfer the right of disposal, he must write a will.
A citizen can divide his property in any parts (equal or unequal) and redistribute it among his heirs. Or transfer all acquired property to one representative.
To be formalized, the will must be certified by:
- in any notary office;
- territorial executive authority at the place of residence;
- in a situation where a citizen is in a territory under the jurisdiction of another state - the Consulate of the Russian Federation.
Legal actions carried out with property (donation, sale, inheritance) must be carried out with payment of state duty.
This is a mandatory payment made to the state. The described tax must be paid before the start of the notarial process.
Main concepts
Basic definitions and concepts on the topic of the article are presented in the table:
| Term | Meaning |
| Will | This is a person's disposition of property and other valuables in the event of death |
| Heir | This is the person who is the recipient of the inheritance, that is, takes ownership of the property by will or by law. There are three categories of heirs:
|
| Notary | This is an official who participates in the issuance of legal certificates, execution of various acts and documents |
| Government duty | This is a monetary collection of a special tax in favor of the state budget, which is levied by the federal tax service. |
| Inheritance | This is property that passes after the death of the owner to another relative or other person |
Key Aspects
An important aspect is that the will is always drawn up in two copies. Sometimes a simple written will is allowed, signed by a citizen and in the presence of two witnesses.
When notarized, the dying person transfers the will in a closed form, and no one has the right to review it.
To enter into inheritance rights, it is necessary to open a will. The procedure takes place after the death of the testator.
From the very next day, the six-month period for making a decision to confirm or reject the inheritance begins to count.
What the law says
The inheritance procedure and related issues have a broad legal basis. It is governed and governed by the provisions of several pieces of legislation.
All the nuances of interest can be found in the following regulatory documents:
| Federal Law No. 78 of July 1, 2005 | Regulates the obligation to pay inheritance duty under a will |
| Civil Code of the Russian Federation (Chapter 63, Articles 1142-1145, 1148) | Regulates and regulates the procedure for inheriting property under state law |
| Tax Code of the Russian Federation (Article 217, 333) | States that property received under a will is not subject to tax |
Is an apartment subject to tax under a will?
Ten years ago, the inheritance tax was abolished. Before this, it was necessary to pay a certain amount if the value of the property exceeded the minimum wage by 850 times or more.
The heirs were distributed in order into three categories:
| First category | Includes a citizen’s children (natural and adopted), spouse and parents |
| Second category | Brothers, sisters, grandparents |
| Third category | Includes other distant relatives |
So for each of the categories, the cost of the tax was a different amount: for the first category 5% of the property price, for the second - 10% and for the third - 20%.
This tax has now been abolished. Currently, when we talk about inheritance tax under a will, we mean only the state duty.
State fee for certificate when inheriting property
In 2023, there is no tax on inherited property as such. It is only necessary to pay an indirect tax - the state fee (notary fee). It is calculated in a certain way.
Its size is determined by the value of the property. To evaluate real estate, you need to hire an appraiser who has the appropriate license. Services of this type of organization also need to be paid.
The amount of state duty is regulated by the Tax Code of the Russian Federation. It depends on the degree of relationship between citizens and the value of the inherited property (inventory, cadastral or market).
If there are several heirs to the property, then each of them must pay a fee in the amount proportional to his inherited share of the property.
Without paying the state fee, it is impossible to carry out the procedure for accepting an inheritance and transferring the property of the heir to himself.
After paying the state fee, you must save the receipt for subsequent presentation along with a package of documents when accepting the inheritance.
Upon joining
When entering into inheritance rights, heirs must pay a certain state fee. It is calculated depending on the degree of relationship of the future owner:
| Heirs of the first and second categories | Pay 0.3 percent of the value of the property (but not more than one hundred thousand rubles) |
| Distant relatives | Pay 0.6 percent (but not more than one million rubles) |
These prices are also valid in the case of inheritance by law. Moreover, the size of the state tax fee does not depend on the type of property (car, apartment, jewelry).
It is worth noting the fact that some categories of citizens are exempt from paying state duty:
- persons who lived in the apartment with the citizen before his death and continue to live in it;
- minors and incompetent citizens;
- Heroes of the Russian Federation and the USSR;
- WWII veterans;
- Knights of the Order of Glory.
In law
The procedure for transferring inherited property by law is carried out in the following cases:
- absence of a will;
- the document contains provisions relating only to a certain type of property, and the rest is transferred by law;
- the provisions provide for the disinheritance of successors;
- recognition of an existing document as invalid (done in court);
- absence of people specified in the will;
- refusal of the persons mentioned in the will from property or an attempt to transfer it to third parties who have the corresponding rights;
- exclusion from inheritance according to the provisions of the document;
- in case of recognition of property as escheat.
The main factor in inheriting property is the blood relationship of citizens, as well as the presence of a will. Each subsequent citizen in line for inheritance has the right to receive property only in the absence of previous ones.
Other situations are allowed here:
- The heirs of the previous line were not indicated in the will.
- The heirs were excluded from receiving the inheritance.
- The heirs did not declare their rights of inheritance or express their refusal in writing.
What else do you need to pay your successors for?
After taking ownership, any property in accordance with the Law of the Russian Federation of December 9, 1991 must be taxed.
Thus, a citizen becomes obligated to pay real estate, land or transport tax. Each of the many types of taxes has its own framework and deadlines for payment.
The following types of property are subject to taxation:
- share in the ownership of the apartment;
- House;
- apartment or room;
- country house;
- garage;
- other structures;
- land plot;
- car, motorcycle, bus;
- helicopter, airplane;
- motor ship, yacht, boat, jet ski, etc.
After successful registration of a citizen represented by the new owner, the information is sent to the tax office.
Next, in accordance with the types of inherited property and its technical characteristics (area, price, power, etc.), the amount of tax collection is calculated.
From this period, the citizen is obliged to timely pay property taxes to the state budget. Another mandatory contribution will be payment for the notary’s work on certification of the will and other issues.
The notary performs the function of a tax agent, he conducts the case and subsequently issues a certificate of inheritance.
Thus, the inheritance tax in 2023 means the payment of state duty. Its calculation is carried out in accordance with Article 217 of the Tax Code of the Russian Federation for inheritance by law and by will.
The amount of state duty depends on the degree of relationship of citizens and the assessed value of the property.
In each individual case, the amount of payment is calculated separately; in order to avoid inaccuracies in the preparation of documentation and legal transactions, it is recommended to consult with a highly qualified lawyer.
When inheriting only a share of property, the successor must pay a state fee in proportion to his share of the property. There are also a number of beneficiaries who are exempt from paying tax.
After a citizen takes ownership, his property is subject to taxation, like any other property.
What you need to pay when entering into an inheritance: state duty for issuing a certificate of title, taxes
Inherited property is transferred to the heir free of charge, but the procedure for entering into inheritance itself is not free. Below you will find out whether you need to pay inheritance tax, in what amount, as well as what other expenses you can expect when entering into an inheritance.
There is no inheritance tax. However, there is a special case: when you still need to pay. If monetary rewards are transferred as an inheritance to the heirs of the authors:
- works of science;
- literature;
- art;
- discoveries;
- inventions;
- industrial designs.
This tax is 13% of the amount received.
You will also have to pay personal income tax in the amount of 13% to those who sell inherited property within a three-year period after the death of the testator (the starting date is the day of the death of the testator, and not the day of acceptance of the property). There is no contradiction to the law in this, since the tax is paid not for accepting an inheritance, but for receiving income from the sale of an inheritance.
State duty when registering an inheritance in 2023
Its exact amount is not established by the Tax Code, since for each specific situation the calculation is individual, based on:
- degree of relationship between the heir and the testator;
- property value;
- type of property.
- Thus, for heirs of the 1st and 2nd stages (spouses, children, parents, brothers, sisters, grandparents), the state duty upon entering into an inheritance is equal to 0.3% of the value of the inheritance .
- For subsequent heirs, as well as non-relatives of the deceased, the amount of state duty is 0.6% of the value of the property being inherited.
- In this case, the amount of state duty should not exceed:
- in the first case – 100,000 rubles;
- in the second – 1,000,000 rubles.
The fee is paid through the bank. Other payments, such as technical and legal services by transferring money directly to the notary.
What cost is taken to calculate the state duty?
At the choice of the heir, any of the following types of property value can be taken to calculate the amount of state duty:
- market;
- cadastral;
- inventory
They are not equal to each other, which means that the amount of duty that will have to be paid for entering into an inheritance depends on their choice.
For the most part, this choice of values applies to real estate. For other property, only market value can be used, for example, for cars.
To better understand this issue, we suggest that you familiarize yourself with the table.
| Size | How to find out | Confirmation document | |
| Market | The tallest | An independent appraiser conducts an examination | Documentary conclusion |
| Cadastral | Usually below market value, but above inventory value | In Rosreestr | Certificate or cadastral passport |
| Inventory | Lowest | In BTI | Reference |
It is most profitable to use the inventory value, however, since 2013, the legislation has been changed and the cadastral value should be used to calculate taxes. This was due to the fact that the cadastral price is as close as possible to the market price, and the inventory price is 10 times less than the latter. In this regard, significant amounts are “underreceived” from the budget.
Inheritance tax on wills is due in 2023
Last modified: June 2023
Since 2005, the inheritance tax under a will has been abolished at the legislative level. A similar measure is provided for heirs by law.
The exception is cases when income tax is paid to the budget upon receipt of the testator's fee arising from the production of objects of art, literary works, models or industrial designs.
Other persons will also have to pay expenses when taking over the property, when a fee for taking over the rights is paid.
Personal income tax
After taking ownership, owners of inherited property must pay tax deductions from the sale on a general basis, applicable to all owner-sellers. In other words, if a will has been drawn up for an apartment and it is sold, the need for income payment arises only when the inherited objects are filed within a 3-year period from the date of acquisition of rights by the current owner. Unlike conventional options for acquiring property, the tenure period is determined not by the date of documents on the re-registration of property, but from the moment of death of the testator.
The amount of the will tax on the apartment that must be paid is determined by the amount received from the buyer.
Payment of duty
Not being a tax in the generally accepted sense when receiving an inheritance under a will, the state duty when accepting an inheritance mass is a mandatory payment, without which it is impossible to receive the property of the deceased.
The abolition of tax payments for heirs is fixed in tax legislation in the provisions of Article 217 of the Tax Code of the Russian Federation. After the abolition of direct tax on inheritance under a will from heirs, when it comes to payments to the treasury when accepting an inheritance, in 2023 they mean a state duty.
In addition to the indirect payment in the form of a fee, the heirs must pay for related services for registration. When exempt from direct taxation, heirs are required to pay a fee determined as follows:
- The first and second stages when accepting an inheritance mass pay 0.3% of the estimated value of the property being registered.
- More distant relatives pay 0.6% of the inheritance received under the testamentary document.
The same rules apply when re-registering property according to the law.
There is a circle of persons who are exempt from taxation and payment of duties by law:
- Citizens awarded the title of Hero of Russia or the USSR.
- War veterans.
- Knights of the Order of Glory.
Subsequent obligations
After the property of the deceased is re-registered, citizens acquire equal taxpayer rights like other persons:
- When selling a home early within the first 3 years after the death of the testator, the tax on bequeathed property is 13% of the amount received from the buyer.
- Property, transport, land tax, depending on the category of inherited property.
However, the above obligations arise after the inheritance has been accepted and the recipients have assumed full rights.
If you are to accept an apartment under a will, whether you need to pay tax is determined by the amount of the duty paid, because direct taxation is not provided for persons inheriting the property of the deceased in 2023.
What taxes and other contributions are paid upon entering into an inheritance?
Most of the questions regularly asked to inheritance law specialists boil down to what taxes are paid when entering into an inheritance, according to the legislative order, and what is the tax when entering into an inheritance under a will.
In the Russian Federation, the fact of exercising the right of inheritance is not the basis for the emergence of obligations to pay taxes.
However, when the stage of registration of inheritance rights is completed, the new owner becomes obligated to pay all contributions required by tax legislation.
Do I need to pay tax when entering into an inheritance?
Based on the postulates of inheritance law, regulated by the civil code of the Russian Federation, namely its third part, tax is not withheld upon entering into an inheritance.
A person who receives an object due to the passing of his relatives or other people who have expressed a desire to include him in the list of their successors shall pay a state duty.
How much money the heirs who have assumed their rights will have to pay is determined by 2 factors:
- the cost of the inheritance;
- the nature of family ties with the deceased, on the basis of which the line of inheritance is determined.
When we talk about the need to pay tax when taking possession of objects inherited from the deceased, we mean exclusively property and other taxes resulting from the ownership of one or another material object.
There is an exception to this rule. It applies to those who inherit remuneration due to authors of literary works, owners of patents for inventions, etc. In this case, the person is obliged to pay personal income tax in the amount of 13% of the inherited funds.
State duty upon entering into inheritance by law and by will
Inheritance tax without a will, as well as with one, is not charged. The transfer of the established amount, which must be made by the person receiving the property, is designated by the term state duty.
Upon entry by law and in the case of testamentary transfer of property, the mandatory contribution for heirs belonging to the 1st and 2nd stages is set at 0.3% of the monetary equivalent of the acquired benefit.
At the same time, its maximum value is limited by a limit of 100 thousand rubles.
For other recipients of property, the state duty upon entering into an inheritance will be 2 times higher, and its maximum value will already be 1 million rubles.
The monetary equivalent of the assets received, on the basis of which the amount of state duty is calculated, is established as of the day of the death of its previous owner.
In terms of real estate, this assessment is done by the BTI or private organizations and cadastral engineers who have licenses for such activities. Determination of the value of securities can be ordered from a bank or appraisal company.
Although there is no tax on taking possession of real estate and other assets after the death of a loved one, obtaining a certificate of inheritance can entail significant expenses. So, when inheriting an apartment, in addition to the fee, you will have to pay:
- technical and legal services provided by the person performing the notarial procedure for obtaining a certificate;
- services for assessing the value of real estate;
- services for providing documents that are an integral annex to the application for opening of inheritance (various certificates, extracts from the house register, etc.).
The calculation of the final amount of the fee charged and the issuance of a receipt for payment is carried out by a notary. This amount must be transferred by the new owner after confirmation of his inheritance claims, before the issuance of a certificate - a document fixing his right.
Who is exempt from paying state duty?
The Tax Code establishes a list of persons entitled to receive notary services at adjusted tariffs. The following categories are included in the following categories of persons from whom a fee is not charged for the fact of accepting an inheritance under the law of inheritance and under a will:
- minor legal successors (under 18 years of age at the time of the death of the testator);
- declared incompetent;
- heirs of repressed people or citizens who died under the circumstances provided for in Part 3 of the Civil Code of the Russian Federation;
- persons to whom bank deposits and other assets specified in clause 5 of Article 333.38 of the Tax Code of the Russian Federation are transferred;
- heirs who had a common household with the testator, in terms of accepting rights to the territory of common residence (this norm implies not only an apartment, but also a private house and an adjacent plot of land, if the deceased and his successors were registered and lived at this address);
- participants of the Second World War, holders of all Orders of Glory, as well as those who were awarded the title of Hero.
People with group 1 or 2 disabilities pay half the fee prescribed for the category of legal successors to which they are classified.
All other people receiving any material objects must pay this amount. Without a receipt confirming this payment, they will not be able to obtain a document certifying their right to own the inherited assets.
Taxation of inherited property
Although no tax is charged for the fact of acquiring property through inheritance, the acquisition of new property rights leads to the emergence of new tax obligations.
A person who becomes a successor to any material wealth is obliged to pay all property taxes after confirming his inheritance claims.
This includes payments such as transport or land tax, real estate tax.
The amount payable is the result of calculations made according to the same scheme that is valid in the case of the purchase of a similar object.
The date from which the successor of the deceased is assigned tax obligations imposed by ownership of the property is not the day when he receives the papers that serve as evidence of his right to own the object. The starting point is taken to be:
- month of death of the testator if death occurred before the 15th;
- the month following the month of the inheritance, if this event occurred after the 15th.
It must be remembered that, having received an apartment, it is necessary to pay not only property tax, but also utility debt, if it arose during the time it took to determine the successor of the deceased. Without this, documentary evidence of the inheritance will not be issued by a notary.
In addition, if the objects obtained in this way are sold by their new owner before the expiration of 3 years of ownership, personal income tax must be paid on the benefit received. It will not be possible to reduce the tax base, since inherited property is considered received free of charge.
A significant positive point for those who want to quickly sell the received objects is the fact that the starting point for the duration of the inherited property being in the property coincides with the day of death of the person who left the inheritance, and not from the day of receipt of the document certifying receipt of the property; everything is included in it time spent on inheritance registration.
Inheritance tax 2023, what is the tax on an inherited apartment
When receiving an inheritance from a relative in the form of cash, property, shares and other objects, it is worth very carefully and scrupulously studying the issue of taxation applied or not applied to the heir. In this case, it is important to know whether you have to pay inheritance tax , what is the deadline for paying it, and whether you can count on benefits.
Inheritance tax - the essence
According to the current tax legislation of Russia, most of the income and receipts in the property of citizens are subject to tax.
Inheritance implies the transfer of funds and an object of property into the ownership of the heir, who was responsible for paying inheritance taxes.
At the same time, the amount of tax directly depends on the liquid value of the property.
However, due to the withdrawal of property by wealthy citizens to countries with preferential tax rates, and difficulties in paying taxes for citizens with average incomes, the inheritance tax under a will was abolished.
For wealthy citizens, the way to avoid tax losses was to move property to freer countries or zones, and for average citizens, receiving an inheritance undermined their financial situation due to high tax rates.
So, the tax on bequeathed inheritance in relation to money, real estate, transport, and material assets has been abolished.
When receiving a bequeathed inheritance, payment of a state fee upon entry into the inheritance is mandatory.
Previously (before July 1, 2005), it was necessary to pay inheritance tax, which was calculated based on the proximity of the family relationship.
Heirs paid tax depending on the order (closeness of family ties): first, parents and children, the tax rate for whom was 5% of the value of the object of inheritance. Then - brother, sister, grandmother and grandfather, at a tax rate of 10%. In the third stage, heirs were those who did not belong to the first two groups, and the inheritance tax rate was 20%.
The regulation and collection of the tax took place on the basis of instructions derived from various regulatory legal acts (RLA).
Please note that currently the term “inheritance tax” is used to mean payment of state duty. Legislative regulation of its payment is presented in Chapter 63 of the Civil Code.
Inheritance by will
The person specified in the will has the right to dispose of it as he pleases. A citizen can keep it for himself, divide it among other relatives, or transfer 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
- Consulate of the Russian Federation.
Inheritance tax not under a will
A will is a document where the owner of the property gives instructions regarding the transfer of property into the ownership of other citizens after his death. Inheritance of property not by will presupposes inheritance by law. This happens in the following cases:
- no will;
- the will does not indicate all the property;
- the will is invalid;
- the will indicates the heirs deprived of inheritance;
- no heirs;
- refusal of inheritance;
- other special cases.
For inheritance by law, the main reason for transferring ownership of an inheritance is a family connection with the deceased. According to the Civil Code of the Russian Federation, the order of inheritance is established on the basis of this characteristic.
At the same time, initially the right of ownership extends to the heirs of the first stage.
In their absence, disinheritance, court decision, refusal of inheritance, the right of inheritance passes to the second-order heirs, and so on.
In the absence of a will, or when the heir died before the opening of the will, inheritance occurs by right of representation in the order of priority. Also pay attention to the circle of persons who have a priority right to inheritance by law, specified in Art. 1149 of the Civil Code (parents and children of disabled age, dependents).
Inheritance tax under a will
A will can be drawn up with the right to transfer property into the ownership of individuals, legal entities and the state. Let's consider the case of inheritance by individuals: a citizen may be a relative or not have a relationship. The division of property into shares is established by the owner independently.
As already said, the concept of inheritance tax does not apply to inherited property. Only state duty is applied at the rate of: 0.3% for heirs of the 1st and 2nd stages, 0.6% for other heirs (Article 217). These duty rates also apply in case of inheritance not by will, for various types of property.
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