About the distribution of shares
The procedure for entering into an inheritance without a will is described step by step in Art. Art. 1142-1145 and 1148 of the Civil Code of the Russian Federation, these documents indicate the order of heirs and regulations. All people who are guaranteed obligatory shares, even if their interests are not taken into account by the last will of the testator, are listed in Art. 1149 of the Civil Code of the Russian Federation. If the will indicates in what shares the property is distributed among the heirs, this is how it will be divided. If the shares are not designated, everyone receives equal shares (Article 1122 of the Civil Code of the Russian Federation).
Important: all children (natural and adopted) from all marriages are equal before the law when dividing the inheritance.
How to make a will for an apartment for a non-relative?
The rules for drawing up a will are established by Art. 1124 of the Civil Code of the Russian Federation is the same in all cases:
- The document must be drawn up in simple written form and certified by a notary.
- The will cannot contain significant blots or errors that distort information.
Article 1124. Civil Code of the Russian Federation
“General rules regarding the form and procedure for making a will” (more details)
If desired, the testator can draw up a closed will. Neither the notary nor other persons will know about its contents. It is packed in an envelope, which is signed by two witnesses and sealed, and opened within 15 days from the date of death of the testator.
To draw up a will, you only need a passport, but in general the entire registration procedure looks like this:
- The testator independently determines who will inherit what and to whom, then applies to the notary’s office with a passport.
- Certification takes place in one visit. One copy of the document is given to the testator, and the second remains with the witness.
Expert commentary
Leonov Victor
Lawyer
The standard cost of certifying a will is 100 rubles. If a citizen is unable to come to the office in person, he can arrange a home visit with a notary, but he will have to pay an increased fee for this.
Subsequently, opening a closed will will cost the legal successors 300 rubles, and an inventory of the inherited property for its safety will cost 600 rubles.
Nuances
How to deal with non-privatized inheritance
Non-privatized real estate belongs to a municipal organization. If you inherited such an apartment, you can only use it for its intended purpose - live in it, but you will not have the right to dispose of it. To turn around the situation, you need to privatize it yourself through the courts.
If you are not registered in the bequeathed municipal housing, you cannot apply for it (Article 1112 of the Civil Code of the Russian Federation). If you are registered in it, in order to enter into inheritance rights for such an apartment, you need to sign a new social tenancy agreement (Article 672 of the Civil Code of the Russian Federation).
How to do it?
- Submit an application to the municipal office to which the property belongs.
- Collect certificates and statements confirming that you are registered in the apartment in question and have family ties with the testator.
- Submit an application to the arbitration court with attachments from your personal account and social tenancy agreement or warrant.
Inheritance tax in the Russian Federation has not been levied since the beginning of 2006 - you only need to pay a state duty.
What to do if the inherited apartment has a mortgage?
There are two ways to develop the situation:
- the creditor will agree to the sale of the property - with the proceeds you will be able to repay the debt not paid by the testator before you;
- if you need an apartment and do not want to sell it, after registering ownership of the apartment and entering into inheritance, the responsibility to make mortgage payments will fall on you.
According to Art. 1152 of the Civil Code of the Russian Federation, by accepting an inheritance, you also accept the obligations associated with it. In the case of obtaining a mortgage on an apartment or part of it, we are talking about a credit debt. You will not be able to take over your rights without resolving issues with the banking organization. If the decedent was insured and his death is considered an insured event, the mortgage encumbrance may be removed from you. Please check this point with your legal advisor.
In what cases is tax paid for an apartment received by will?
If a citizen sells any property, he is required to pay tax for making a profit from it. The main indicator on which the size of the obligatory payment to the state treasury depends is the period of ownership of the object.
If a heir received an apartment by will, then in order to sell the property tax-free, he must own it for at least five years. Until the end of 2015, that period was three years.
If the real estate was sold before the specified period of time, he must pay thirteen percent of the price of the apartment under the sales contract. This amount can be compensated by subsequently submitting documents for a tax deduction, the maximum amount of which is one million.
According to Russian legislation, there is no need to pay tax for receiving property under a will. You only need to pay a state fee, the amount of which is set depending on the degree of relationship between the citizen and the testator. If there are several heirs, each of them pays this amount in the amount of the share that is due to him under the testamentary document.
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What to do if you don’t agree with the testator’s decision
Any of the heirs or a notary can challenge a will if the rights of interested parties are violated or the deceased was incapacitated at the time of drawing up the will. You can also challenge the contents of this document if the people in whose favor it was drawn up are recognized as unworthy heirs or missing. It is possible to exclude such people from the order of inheritance even in the absence of a will. Read more about this category of heirs in Art. 1117 of the Civil Code of the Russian Federation. Claims must be addressed to a notary, and then go to court. This requires serious reasons and evidence. Unfounded accusations and suspicions that are not supported by the testimony of witnesses and official papers (certificates, extracts, receipts related to the case) will be few.
Only a court can assign the heir the status of unworthy inheritance of an apartment and other property.
General concepts about inheritance
The legislation regulating civil law relations defines the concept of “inheritance” as a set of rights and obligations of a property and non-property nature, which, after the death of their owner, pass to the heirs.
The meaning of inheritance is defined as follows:
- is the reason (ground) for the emergence of ownership rights to the property of a third party;
- is under state protection;
- contributes to the activities of a person aimed at acquiring real estate and the confidence that after his death it will pass to his relatives.
Regardless of the method of transfer of inherited property, the law determines the time frame during which succession occurs.
As a general rule, in accordance with Article 1154 of the Civil Code, this period is six months. It should be calculated from the date of death of the owner of property rights.
There are exceptions, and a person who has missed such a deadline may also have the opportunity to enter into legal rights. To restore it, you need to draw up a statement of claim with the corresponding requirement and indicating a valid and valid reason, and then submit it to the court. After examining the submitted materials, the court will decide whether to restore the deadline or reject such a request.
In judicial practice, the issue of restoring the term is resolved in the following cases: in the case of refusal of inheritance by a relative, if such a right arose as a result of another person’s refusal of property. To extend the period, a number of conditions must be met: the heir could not find out about the opening of an inheritance case in the event of a long illness and being in a hospital for treatment.
How not to be left with nothing
Follow the regulations prescribed by law and immediately contact a notary. Consistency and timeliness of actions ensures that your rights are respected. An experienced specialist will help you prepare the documents correctly and take into account all the formalities and nuances. The success of the event directly depends on how complete the package of papers you have and how quickly you collect it. Even if disputes and litigation arise regarding inheritance rights, do not be at a loss, consult with a lawyer. With the right approach, you will get what is due to you.
What will the heirs have to spend on?
The fee for notary services is not regulated by the market and consists of a notary tariff (state fee) and fees for legal and technical services. When registering an inheritance, cost calculations are based on tax legislation and industry regulations. The Tax Code of the Russian Federation, the Fundamentals of the Legislation of the Russian Federation on notaries and the regulatory documents of the Federal and regional notary chambers on establishing the amount of fees for services of a legal and technical nature are of decisive importance for notaries. The documents provide a complete tariff schedule. Regional chambers have the right to approve reduced rates. Notaries are prohibited from independently changing the cost of technical and legal services.
State duty for inheritance
Tax rates are the same for all regions. If we are talking about a mandatory notarial act, the amount of the fee is determined in accordance with Art. 333.24 Tax Code of the Russian Federation.
The amount of the fee (notary fee) for issuing certificates of inheritance rights varies depending on the relationship. If spouses, children, parents or full sisters and brothers are involved in registering an inheritance, notaries withhold 0.3% of the appraised value. In this case, the limit of 100,000 rubles is observed. For the rest, a rate of 0.6% is applied and the maximum limit is 1,000,000.
Cost in Art. 333.24 of the Tax Code of the Russian Federation is adjusted only when a federal law is published. The current price level can be found in the “Tariffs” section.
Article 333.38 of the Tax Code of the Russian Federation establishes a list of beneficiaries. If they are involved in registering an inheritance, no fee is charged. There are not many reasons for providing free services by a notary:
- certification of wills in favor of the state, region or municipality;
- obtaining certificates of inheritance for the premises in which citizens lived together with the deceased;
- registration of rights to bank deposits, account balances, unpaid wages to the deceased, insurance compensation, royalties;
- transfer of property from citizens who died in the performance of public, state duties, saving people, maintaining law and order, killed due to political repression or died from diseases that arose within a year after such events;
- registration of rights in the inheritance of minor children or mentally ill wards;
- receiving insurance payments for the death of a citizen under mandatory programs or protection systems from the employer.
Disabled people of groups 1 and 2 are given a 50% discount. It is valid when applying for any notary services.
The cost of legal and technical services (LCTS) can be found on the website of the regional notary chamber.
What is UVHD
Technical and legal services are provided in Moscow according to the rules of the regional notary chamber. The association has approved a list of fixed prices. In addition, by decision of the board No. 02 dated December 29, 2020, the scope of support in each direction was determined. The approach completely eliminates abuse and imposition of services.
Separate sections of the regulations are devoted to the cost of legal and technical support when taking protective measures and organizing inheritance management. A table with current tariffs for notary services is published on our website.
It is impossible to refuse UTHD. The document that is certified is the one that was issued directly in the office. The notary is responsible for the accuracy of information and the legality of transactions. Doubts about the accuracy or completeness of the wording are unacceptable.
Don't forget about the state registration fee. Registration of inheritance for real estate, transport, securities, shares in the capital of companies cannot be done without this procedure.
If the deceased did not manage to repay the loans, responsibilities for them will pass to the new owners of the property. Claimants will be able to make claims up to the value of the assets.
