New law on the will of an apartment. How to register an inheritance for an apartment: expert opinion. Costs and deadlines

Inheritance of an apartment is possible by will or by law in the order of priority.

The preliminary collection of documentation regulated by law will simplify and speed up the inheritance process for their subsequent submission to a notary, who will determine the composition of the inheritance, establish the heirs, their rights, the order of inheritance (in the absence of a will) and mandatory shares in the inheritance.

Afterwards, the notary will issue a certificate of right to inheritance. All that remains is to pay the state fee and submit the certificate to Rosreestr for official entry into the inheritance. Let us consider in detail the stages of inheriting an apartment.

Afterwards, the testator receives one copy, and the notary leaves the second in the archive. During the opening of an inheritance case, the notary sends notification letters about the opened inheritance to the heirs indicated in the will. However, if they have changed their place of residence, you are not required to look for them.

When there is no information about the existence of a will, you can use the services of companies that establish the fact of its existence or absence.

If the fact of the absence of a will is revealed, you need to clarify the place of registration of the testator to contact a notary at the place of registration of the testator, but initially it is important to collect a complete package of documentation that will need to be provided to the notary.

Stage 2. Documents for inheriting an apartment

Before contacting a notary to open an inheritance case, you should prepare the documentation regulated by law:

  • death certificate of the testator;
  • certificate of registered persons in the inherited apartment;
  • applicant's passport;
  • a document confirming the degree of relationship;
  • will, if any;
  • list of presumptive heirs;
  • title document for inherited property: , exchange or , certificate of ownership.

The applicant's preferential certificates will help reduce the state fee.

You will also need supporting documents:

  • certificate-explication from the BTI;
  • a certificate from the BTI on the valuation of the apartment;
  • an extract from the personal account about arrears for rent, telephone, and other utility bills.

It is impossible to enter into an inheritance if any of the above documents (except a will) are missing.

When the complete package of documents for obtaining a certificate of inheritance has been collected, you can go to the notary.

Stage 3. Contacting a notary

If the heir was permanently registered together with the deceased and there are no other heirs registered jointly with the testator, he can continue to live in the apartment and not rush into registering the inheritance. In such cases, you can file cases without meeting the established deadlines.

If there is no permanent registration with the deceased, you need to prepare documents and go to a notary.

The notary will establish:

  • composition of the inheritance;
  • presence of other applicants for the apartment, number;
  • grounds for entering into inheritance.

A certificate of the right of inheritance can be issued 6 months (no later) from the date of death of the heir or from the date of his recognition in judicial procedure deceased. Accordingly, six months are given to establish the rights of the heirs.

The procedure is regulated by Art. 1163 of the Civil Code of the Russian Federation. If the period for issuing the certificate has expired, you must go to court with statement of claim. The judge considers the application within 5 days and makes a decision whether to open a case or not. The court decision comes into force after 10 days.

On the move trial additional factors influence:

  • existence of grounds for deprivation of inheritance;
  • the presence of other heirs who have shares in the inherited property;
  • lack of document about;
  • loan obligations for inherited housing ().

Receiving an inheritance, suspension, deprivation of the right to inherit

Clause 2 of Art. 1163 of the Civil Code of the Russian Federation provides for the early issuance of an inheritance document upon confirmation of the absence of other recipients entitled to inheritance or the refusal of relatives to inherit (notarized document).

Please note: during the inheritance process, the issuance of a certificate may be suspended or circumstances may arise in which the right to inheritance will be revoked.

Clause 3 of Art. 1163 of the Civil Code of the Russian Federation regulates two cases of suspension of the process of issuing a certificate of inheritance:

  • court proceedings regarding an inheritance matter (dispute between relatives);
  • the presence of a relative, conceived but not yet born, who in the future will be able to receive an inheritance.

The procedure for issuing a certificate will be suspended until the resolution of the trial or until the birth of an heir.

An heir may lose inheritance rights in the following cases:

  • there was an attempt to commit or illegal acts were committed against other heirs;
  • the last will of the testator according to the will has not been fulfilled;
  • parents applying for the apartment of a deceased child are deprived of parental rights.

If a citizen committed illegal actions in the interests of other heirs, he will be finally deprived of the right to inheritance.

Distribution of shares in inheritance

If there is no will from the testator, the apartment that belonged to him is divided between relatives. The law provides for eight lines of succession:

  • parents, spouse, children;
  • siblings, brothers, grandparents;
  • aunts, uncles;
  • great-grandparents;
  • cousins, grandchildren, grandparents;
  • great-cousins, great-grandchildren, nephews, nieces, aunts, uncles;
  • stepsons, stepdaughters, stepfathers, stepmothers;
  • disabled dependents.

The intended heirs of each subsequent stage will be able to receive a share in the apartment if the heirs of the previous stages refused their share or are no longer alive. When inheriting by law, the fact of the presence of heirs of disabled people, pensioners, and minors is not taken into account.

If the testator left a will in which he indicated a stranger, legal entity as an heir, then the notary establishes the presence of a spouse, parents, children who at the time of his death have 1-3 disability groups or have reached retirement age, since they have the right to receive a compulsory share (Article 149 of the Civil Code of the Russian Federation).

In addition to socially vulnerable applicants, disabled dependents of the deceased may claim a share in the inheritance (Article 1148).

If they are identified, the heir will receive the inheritance due to him minus the obligatory share.

The law of the Russian Federation provides for a mandatory share in the inheritance, which applies to:

  • disabled people;
  • pensioners;
  • a child of the testator, conceived during his lifetime, but born after his death;
  • minor heirs of the first stage.

Even if there is a legal will, their obligatory share will be no less than half the share of the apartment that they would be entitled to in the event of inheritance by law.

If the will specifies in what shares to divide the apartment, then the apartment is divided according to it. If the shares are not assigned, then the inherited apartment is divided equally between the heirs (Article 1122 of the Civil Code of the Russian Federation). According to the will, they receive everything minus the obligatory share of the inheritance, if any.

Children's shares cannot be taken away in favor of other heirs until they reach 18 years of age.

All children from different marriages have equal rights.

Adopted children, after the death of their adoptive parents, have equal rights with their natural children. If, by a court decision, adopted children have maintained a relationship with a biological parent or blood relative, they have rights of inheritance after the death of blood relatives and adoptive parents. The interests of children under 18 years of age are borne by guardians and legal representatives.

Non-privatized inheritance

The inherited apartment must belong to the testator. However, not privatized apartment belongs to the municipality. The testator will have the right to own and use the apartment, but will not be able to sell, donate, or bequeath it.

To receive an inheritance municipal apartment it needs to be privatized by filing a lawsuit in court to recognize the apartment as an inheritance.

If the tenant of municipal housing was single, the state has the right to move new tenants into it. Persons without registration in public housing will not have any rights to it. If you have registration, you need to contact the local administration and renew the social property agreement.

Inheritance of real estate with a mortgage

If the inherited apartment had a mortgage, then the credit debt issued for the housing claimed during the inheritance process passes to the heir. The law provides two solutions:

  1. The bank may agree to repay the debt.
  2. The heir agrees to repay the loan for the claimed housing.

According to the law, the heir will not be able to receive the inheritance until he resolves the issues with the bank.

It's worth asking about testator's insurance. If there is an insurance policy and the death of the testator is recognized as an insured event insurance company must reimburse the bank for the remaining amount of the loan. Repayment of the debt by the insurance company removes the mortgage burden from the heir.

After all the circumstances have been resolved, the notary makes a decision on the legality of the applicant’s claim and issues a certificate confirming his right to receive the inheritance. After which you need to pay the state fee.

Stage 4. Payment of state duty

Before entering into an inheritance, the heirs are required to pay a one-time sum of money established by law for notarization of legal documentation.

The state duty is calculated:

  • 0.3% of the amount is paid by close relatives;
  • 0.6% – other heirs.

For both cases, there is a limit on the amount of payment - 100 thousand rubles.

There are grounds for exemption from payment of state duty:

  • the heir is a minor or suffers from a mental illness;
  • the testator died during execution;
  • citizens lived in the testator’s apartment and will live there.

To reduce the amount of duty payment, it is advisable to proceed from the inventory value - it is much lower than the nominal value.

According to amendments to the Tax Code of the Russian Federation dated January 1, 2006, heirs do not have to pay inheritance tax. When the certificate for the right to receive an inheritance is in hand, the services have been paid for, all that remains is to obtain a certificate of the owner and enter into the inheritance.

Stage 5. Obtaining an owner’s certificate

To obtain a certificate, the testator must contact Rosreestr at the end of 6 months from the date of death of the testator.

The owner of the property will have full right to dispose of the premises at his own discretion: use, sale, donation, exchange.

You can sell an apartment according to the standard sale and purchase scheme by paying tax:

  • 0% if the apartment has been owned by the heir for more than 3 years;
  • 13% of the cost of housing, if 3 years have not passed.

According to paragraph 1 of Art. 220 of the Tax Code of the Russian Federation, tax is paid on an amount exceeding 1 million rubles.


If the privatized apartment belonged to the deceased individual, inheritance occurs according to the general rules. But if the deceased was only one of several owners of this home, only his share is subject to inheritance. In this regard, questions and misunderstandings sometimes arise.

For example, if the privatization agreement indicates 3 owners, one of whom is deceased, only 1/3 of the privatized apartment is subject to inheritance.

In this article we will look at who will inherit a privatized apartment and what is the procedure for dividing it between the heirs.

Who has the right to inherit a privatized apartment

As you know, the law provides for two methods of inheritance:

  • in law;
  • by will.

Depending on whether a will was drawn up, the privatized apartment (or a share of the apartment) will go to the closest relatives of the deceased or other persons to whom the deceased bequeathed his property.

Heirs by law

If the deceased did not have time to make a will, inheritance occurs according to law. The Civil Code establishes that relatives have the right to inherit - in order of priority, depending on the degree of family relations.

Thus, the primary heirs are the husband or wife, children, and parents. If they agree to inherit, the property of the deceased is divided equally between them. Other relatives are not called upon to inherit. If there are no primary heirs (or they refused or were excluded from inheritance), the right of inheritance passes to the second priority - brothers and sisters, grandparents. And so on - until the seventh stage.

To know full list queues and the order of inheritance according to the law can be found in the article “”.

Heirs by will

If the deceased made a will during his lifetime, the inheritance goes to those persons whom he indicated in this document. Even if these are strangers, not only individuals, but also legal ones.

If the will does not directly indicate relatives (even the closest ones), they are not called upon to inherit. The exception is for persons entitled to an obligatory share in the inheritance. They are a disabled husband or wife, parents, minor children - they have the right to half of their legal share, even if they were deprived of any share by a will.

Pay attention!

Even if the deceased is one of the co-owners of the apartment under the privatization agreement, this is not a basis for the inheritance of his share by other co-owners of the privatized apartment. The right of inheritance is exercised by law or by will, and not by privatization agreement.

So, for example, three brothers can be co-owners of a privatized apartment. In the event of the death of one of them, 1/3 of the share will be inherited not by the two brothers-co-owners of the apartment (who are representatives of the second line of heirs), but by the primary heirs of the deceased - wife, children, parents. Only in the absence of representatives of the first stage will representatives of the second stage - brothers - be called upon to inherit. Co-ownership of a privatized apartment does not give the right to inheritance.

Order of succession

The procedure for inheriting a privatized apartment is no different from inheriting any other property and consists of the following stages:

  • Contacting a notary at the place of opening of the inheritance. Read more in the article “”;
  • Submitting an application. More details in the article ""
  • Preparation of documents. The main documents are the heir's passport, death certificate, documents confirming the right of inheritance (will or family relationship), documents for the apartment (privatization agreement). Full list You will find documents in the article “”;
  • Payment of state duty, the amount of which is determined depending on the appraised value of the apartment and the family relationship between the deceased owner of the apartment and the heirs. Read more in the article “”;
  • Obtaining a Certificate of Inheritance;
  • Registration of ownership at the registration authorities.

Term

The inheritance procedure must be carried out no later than six months (6 months) from the date of opening of the inheritance. Even if the six-month deadline was missed, this does not mean that it cannot be restored. You can do this in two ways:

  • Judicial– by applying to the court to restore the missed deadline. You can count on a positive decision only if the deadlines were missed for valid reasons, which are documented.
  • Extrajudicial– by agreement with the heirs who entered into the inheritance on time and do not object to the addition of another heir.

Share in an apartment by inheritance after death

For registration of inheritance, it does not matter what kind of ownership the privatized apartment is in - shared or joint. This matters only for the co-owners and heirs of the apartment, who will subsequently decide the issue of division, use, and disposal.

Inheritance of a share in joint property

If during the privatization process the shares of the co-owners were not indicated, then the apartment became their joint property. They are all entitled to equal rights to joint property.

If one of the co-owners dies, what is inherited is not the real share (for example, one room), but the so-called ideal share in joint property.

For example, the deceased was one of three owners of a common privatized apartment. Besides him, the owners of the apartment were two more brothers. Each of them owned 1/3 of the joint property. The 1/3 belonging to the deceased was divided between three heirs - his wife and two sons. Thus, there are five owners of the apartment - two brothers of the deceased own 1/3 each, the wife - 1/6, two sons of the deceased - 1/6 each.

Division of joint ownership into shares

It often happens that joint ownership and use of common property is inconvenient. Co-owners do not always have a warm relationship with each other.

If one or more co-owners want to dispose of their ideal share (sell, donate, bequeath) - then it is possible to divide the joint property with an exact indication of the share of each owner. And provide each co-owner with the opportunity to dispose of their share.

Co-owners should contact a notary and draw up an agreement on the division of joint property. Since we are considering a specific situation with an inherited privatized apartment, this may be an agreement on the division of an inherited privatized apartment. This agreement specifies the size of the share of each owner - the shares may be unequal if the co-owners have reached an agreement on this.

If agreement cannot be reached, A claim for the division of an inherited apartment must be filed in court. As a rule, the court decides controversial issue as follows - divides the common property into equal shares.

Even after dividing the apartment into ideal shares, the allocation of a real share in most cases is very problematic or completely impossible. For example, a one-room apartment is indivisible; it is also impossible to allocate three shares in a two-room apartment.

At the time of death, each person most often owns various types of property by right of ownership. Regardless of the number (volume) of movable and immovable things, owned by the owner, the face wants to leave it in inheritance to the worthy.

Express your last wish testator maybe with the help wills. It can be drawn up for various reasons, for example, if the testator does not want his property to be taken over relatives in order of priority, enshrined in the legislation of the Russian Federation.

In addition, you can bequeath an apartment not only (), but also to a stranger. The main thing at the time of compilation of this document be of sound mind and be completely capable to give an account of your actions.

In addition, when drawing up a will, you must remember obligatory share in inheritance. Disabled children, parents and spouses, as well as dependents, are entitled to it. These persons will receive a part of the inheritance regardless of their mention in the document stating the last will.

Right of inheritance of adopted children

Since adopted children are equal in rights and responsibilities to blood children, then they will be the heirs of the first stage.

Inheritance of an apartment after the death of parents

After the death of parents, the inheritance should join their children and parents. As already noted, in the absence of a will, the apartment will be divided between these heirs in equal shares.

A child has the right to inherit even when the parents were deprived of parental rights.

Besides, children from previous marriages inherit equally with children from the current (last) marriage. Moreover, if they have not reached the age of majority, then they have the right to an obligatory share in the inheritance, even if a will has been drawn up.

Inheritance of an apartment after the death of a spouse

In the event of the death of one of the spouses, surviving spouse has the right to inherit an apartment acquired jointly. However, it is first necessary to highlight spousal share in inheritance. She is in accordance with family law is 50%, that is, half of the apartment. This share is the property of the surviving husband or wife.

Next the remaining half of the estate(it is she who will be included in the inheritance mass) will already be divided among the heirs of the first stage (if there are any). If they are not there or they write a refusal to accept the inheritance from the notary, then the share of the deceased will pass entirely to the surviving spouse.

When to enter into inheritance rights after death?

The period for entering into inheritance is 6 months. is calculated from the date of opening of the inheritance (clause 1 of Article 1154 of the Civil Code of the Russian Federation). This is the so-called total term. By general rule, within six months after the death of the testator, persons who may be heirs both by law and by will, at the place of residence of the deceased, submit an application to the notary on their own behalf to accept the inheritance.

For opening an inheritance case and the entry into their rights, the heirs also need to collect documents requested by the notary. Further, after the expiration of the period for accepting the inheritance, the heirs have the right to inherit at any time.

  • If the citizen was declared dead, the inheritance is considered open from the date of entry into force court decision.
  • If the court day of death of a missing person (clause 3 of Article 45 of the Civil Code of the Russian Federation) is recognized the day of his supposed death, then the day of opening of the inheritance is recognized as the day and moment of death specified in the court decision.

In both cases, the inheritance must also be accepted for total term inheritance.

Special types of deadlines apply under the following circumstances:

  • If inheritance not accepted by other heirs, then it is accepted within 3 months by heirs of another line or other persons who have the right of inheritance in this case.
  • Other persons have the right to claim the inheritance within 6 months, if other heirs abandoned him or were removed as unworthy.

The period begins to expire from the next day after the date of refusal or removal of the heir.

How to inherit an apartment

The moment of opening of the inheritance is the date of death of the testator. As stated above, heirs have a six-month period to submit documents to enter into inheritance rights.

After its expiration, in the absence of heirs of 7 stages, the apartment passes state property. This inheritance is called escheat(Article 1151 of the Civil Code of the Russian Federation).

However, there are situations when it is possible restore the missed deadline. There must be a good reason for this.

In this case, you can restore the period:

  • By going to court. To submit an application to the court, you will need to provide evidence that there was a reason. For example, a certificate stating that the person was being treated in a hospital at that time, a document confirming the fact that the person was in business trip long period of time, etc.;
  • Out of court. This method is only possible if there is written consent from other heirs who have already registered their rights.

At restoration of the term the notary issues a new certificate of right to inheritance, in which the shares are distributed in a new way, namely, taking into account one more heir.

For entry into inheritance rights you need to go to the notary at the place of registration of the deceased person. Thus, the heir will express his intentions regarding the inheritance by filing an application for the right to inheritance.

The certificate will be issued suspended, if there is more unborn child the testator until his birth.

How to register an inheritance for an apartment after death

To register inheritance rights after the death of the testator, you need to prepare package of documents, which will include:

  1. passport of the applicant (heir);
  2. death certificate;
  3. a document confirming the relationship (birth certificate, marriage certificate, etc.);
  4. a certificate confirming the place of registration of the deceased person;
  5. will (if any);
  6. documents for the apartment (agreement on the basis of which the deceased owned the apartment, certificate of registration of rights, etc.);
  7. document confirming payment of the state duty.

We need to add to this list assessment report apartments by a licensed appraiser.

After collecting documents and submitting an application, the notary waits the six-month period provided by law from the date of death, and issues certificate of inheritance.

It states which of the heirs and in what size the living space of the deceased should belong.

The certificate can be one for everyone, or based on the number of heirs.

After this, the citizen needs to contact Rosreestr and the inherited property. Only after completing these actions can we consider that the registration of the apartment as an inheritance is completed.

If the testator lived in another country

If the testator lived outside of Russia, and the property is located on the territory of the Russian Federation, then there are no significant differences for registration of inheritance rights.

If the deceased left a will written in the language of another country, then before entering into an inheritance and opening a case with a notary, you will have to resort to the services of a translator. Moreover, the translation of the will must also be certified notary.

You will also need to make a translation passports foreign citizen, as well as others necessary documents.

Otherwise the same must be observed requirements, as usual, in accordance with the civil legislation of the Russian Federation.

Conclusion

Several important points that a person should keep in mind when registering inheritance rights to living space:

  1. According to the legislation of the Russian Federation, there are only two grounds for entering into an inheritance: a will and by law.
  2. The order of inheritance is determined by kinship.
  3. The inheritance opens from the moment of death of the testator and full rights can only be assumed after 6 months. This period is established by law so that all applicants can express their desire or, conversely, refuse to accept the inheritance. In addition, the legal successors of the deceased need to prepare a whole package of documents, as well as pay a state fee. It can be costly because it is determined as a percentage and directly depends on the price of the apartment.
  4. The notary also conducts the inheritance case and explains to all applicants their rights. Then, after the specified period, issues a certificate of inheritance.
  5. The last step is to register the ownership of the apartment in Rosreestr.
Question

Tax upon inheriting an apartment

Do I need to pay income tax when inheriting an apartment?

Answer

No, you do not have to pay income tax. In accordance with the Tax Code of the Russian Federation, income received from inheritance is not taxed. This rule applies to heirs of any queue. However, if the inheritance has opened before January 1, 2006, then you will have to pay the tax, since the legal relations that arose earlier apply.

This tax has been replaced by a state duty, the amount of which depends on the degree of relationship between the heir and the testator.

To obtain a certificate of inheritance, you must pay a state fee of 0.3% of the cost of the apartment if the heir is a child, parent, spouse, brother or sister of the deceased. 0.6% of the cost of living space must be paid to all other heirs, but not more than 1,000,000 rubles. Only those who lived with the deceased at the time of death are exempt from paying state duty.

The inheritance law regulates a special procedure that stipulates the transfer of the rights and obligations, as well as the property of a deceased citizen, to his relatives or other persons, including legal entities.

The inheritance process in Russia is regulated directly by the Law “On Notaries”, and indirectly by family and tax legislation.

New changes

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The main changes made new law In the inheritance process in 2019, one can include giving heirs the opportunity to refuse inherited property in favor of other persons. This is enshrined in Article 1158 of the Civil Code of the Russian Federation.

From the analysis of the norms of civil legislation on inheritance, the following main features can be identified that are used when entering into inheritance of various categories of citizens:

Category of heirs Basic conditions for entering into inheritance
Spouses
  • if at the time of the death of the testator the marriage is not dissolved;
  • equality of shares of spouses in property is provided, unless otherwise established by the marriage contract;
  • the common debts of the spouses are also inherited;
  • the deceased spouse may not indicate the second of them in the will as an heir, however, the living person retains a mandatory share, for example, in case of incapacity.
Parents
  • if they are not deprived of their rights;
  • those who adopted the child and biological parents who are not deprived of their rights in relation to him.
Grandparents
  • on the father's side they inherit if paternity is established legally;
  • upon adoption of a child, if the relationship between the child and them has been preserved.
Children
  • regardless of birth in a legal marriage or cohabitation, inherit on equal terms;
  • born after the death of the testator (300 days from the date of death).
Grandchildren
  • by right of representation in equal shares;
  • do not inherit if they are descendants of unworthy heirs.
Brothers and sisters Step-siblings if they are dependents and disabled.

Cousins:

  • regarding the inheritance of the deceased by right of representation in equal parts;
  • do not inherit if their parent is deprived of the right to inherit.
Nephews and nephews Part of the deceased's inheritance equally is only by right of representation.
Adopted children and their children If by judicial act legal ties will be maintained.

What does the inheritance law say?

Required documents

Within 6 months. after the death of the testator, the heirs must collect and submit to the notary following documents:

Depending on life situations, the following types of documents may be required:

  • refusal of other heirs to inherit;
  • extract from the house register;
  • cadastral plan for the land, technical passport for an apartment;
  • savings book (information about bank accounts);
  • report on market value real estate movable property, shares, non-property rights, shares;
  • extract from the register of shareholders, etc.

To take ownership of real estate you will need:

  • title documents for real estate (house, apartment, land);
  • certificate of registration of the testator's right in the registry office (if available);
  • those. passport and certificate Form No. 2 from the BTI;
  • land cadastral passport;
  • documents on inventory, market or cadastral value property.

To inherit a car, the notary will need to submit:

  • vehicle registration certificate;
  • report on the market price of a vehicle.

How to register

The process of registering an inheritance can be divided into the following stages:

  1. Acceptance of inheritance. Can be done in several ways:
    • By application to a notary. According to the new rules of “Inheritance Without Borders,” a citizen has the right to independently contact a notary of his choice. The notary checks information about the availability of a record of opening a notary deed and other notaries through the Unified Information System for Notaries in Russia. In the absence of such a record, he starts an inheritance case. This procedure eliminates duplication of inheritance cases, and if there is already an open case, any notary will direct other heirs to the desired notary office.
    • By actually accepting the property of the deceased. As a rule, this method is applicable if the heirs are not familiar with the legal procedure for entering into an inheritance, but they actually accept it, for example, they take the things of the deceased, pay public utilities for housing that belonged to the testator, etc. In this case, citizens who have not formalized the inheritance will need to file a claim with judiciary. It is possible to avoid the proceedings if there are no other heirs, or if citizens who have already entered into the inheritance agree to restore the deadline for entry for the heir who missed the registration of the property.
  2. Collection of certificates and documents (the list will be indicated by the notary).
  3. Opening an inheritance case and issuing a certificate of inheritance.

Order of priority

The order of inheritance is systematized by law according to the degree of relationship with the deceased. The basic rule is this: the right to inherit arises for each subsequent line only if there are no heirs from the previous one.

Lines of heirs:

If there are no heirs of all the listed orders, then the property can be inherited by the disabled dependents of the deceased, and in their absence - by the state (escheat property)

Payment of taxes

Tax legislation of the Russian Federation does not provide for the collection.

However, when entering into an inheritance, citizens in 2019 will need to pay the so-called notary fee, the amount of which varies for certain categories of heirs:

The collection of the above tariffs is provided for by the Tax Code of the Russian Federation and is carried out for the registration of an inheritance and the issuance of a certificate (both by law and by will).

A citizen who has registered the transfer of rights to it in Rosreestr becomes its full owner and from that moment begins to bear the burden of maintaining his property, which includes, among other things, payment of taxes and other obligatory payments (citizen property tax, transport tax, sales tax real estate etc.).

Drawing up a certificate

A certificate of inheritance is an official document issued by a notary at the request of the heir and confirming his rights to the inherited property.

The legislation does not define the period when the applicant must receive the specified certificate. The state gives him the right to do this at any time after the deadline for issuing this document (Article 1163 of the Civil Code of the Russian Federation).

Sample certificate:

Image of the coat of arms of the Russian Federation

Certificate

on the right to inheritance by law

City G-k, Krasnodar region, Russia

September sixth two thousand seventeen

I, full name, notary of the city of Krasnodar Territory, certify that on the basis of Art. 1142 of the Civil Code of the Russian Federation, the heir to the property specified in this certificate, gr. The full name of the deceased “___” __________ _____ is:

daughter – full name, “___” __________ ______ year of birth, living at the address: ______________________________________________ (passport series ______, No. ______ issued ____________________________ “___”_________ ________).

The inheritance for which this certificate has been issued consists of:

non-residential premises(garage) number six, located at the address: ____________________________, owned by the testator on the basis of a gift agreement registered with the Office of Rosreestr for the Krasnodar Territory “____” _____________ _____, about which entry No. __________________________ was made in the Unified State Register.

The specified garage is located in GSK No. and consists of one non-residential premises with a total area of ​​30 sq. m. m, which is confirmed by the site plan drawn up by the Municipal Unitary Enterprise BTI of the city of G-k for No. __________. Garage cadastral number: _______________________ Inventory assessment of the garage is 105,000 (One hundred and five thousand) rubles.

Ownership of the garage is subject to registration with the Rosreestr Office for the Krasnodar Territory.

This certificate confirms the emergence of ownership rights to the above-mentioned inherited property.

Official seal of a notary

No. ____________ inheritance case

Registered in the register under No. ____________________

Notary: Full name

Types of entry and deadlines

The basis for inheritance is law and will.

In the absence of a will, citizens enter into an inheritance based on the order of priority provided for by civil law, and the sizes of their shares are recognized as equal. The exception here is the successor representations.

The second basis is a will, i.e. a unilateral transaction with the disposal of property in the event of the death of a citizen.

The main points of Russian inheritance law are regulated by the following: regulations, How Civil code Russian Federation, Tax Code of Russia and thematic laws at the federal level. The step-by-step registration of inheritance for an apartment after the death of the owner is a procedure, all steps of which must comply with the requirements of Part 3 of the Civil Code and the Tax Code of the Russian Federation.

According to these standards, a citizen can present his claims to an inheritance within a period not exceeding six months after the death of the testator. However, if the circumstances are such that the interested person really could not communicate his desire to receive the inheritance, then the deadline missed by the citizen claiming the inheritance can be restored in court if grounds are provided that prove a good reason.

When carrying out the initial stages of the inheritance procedure, it is of decisive importance legal status apartments: purchased under a purchase and sale agreement, privatized or municipally owned. Amounts paid as state duty on entering into inheritance - apartment inheritance tax - depends on the close relationship of the new owner of the apartment with its previous owner.

Some categories of citizens, whose special rights will be discussed below, are exempt from all tax payments stipulated by the legislation of inheritance law. It is also important information about the presence or absence of a will, drawn up for the lifetime expression of the will of the apartment owner.

Legal deadlines

Article 1154 of the Civil Code of the Russian Federation determines the period for entering into an inheritance within 6 months after the death of the previous owner. The starting point is considered to be the moment of opening of the inheritance - date of death of the apartment owner, or date of a court decision declaring the person dead.

You can contact a notary from this day forward. Before the expiration of the next 6 months, the heirs can declare their claims to the inheritance and begin processing documents. However, the heir can receive title documents for the apartment only after six months from the date of death.

If the inheritance deadline is missed, the applicant to receive the inheritance can restore his right only upon receiving a positive court decision on this issue. To obtain such a decision, it is necessary to apply to the court to restore the missed deadline and indicate the reason for missing the deadline, which the court considers sufficient grounds for making a decision in favor of the heir.

If more than six months have passed since the death of the owner of the apartment, and the heirs of the first priority have not presented their rights to the inheritance, distant relatives and others can make their claims to the inheritance interested parties. Defined by law The period for entering into inheritance for them is 3 months, subsequent after the six-month period.

In the case when an unborn child becomes an heir, the deadline for entering into the inheritance is postponed until his birth, and all documents on his behalf are drawn up by the parents, guardians or legal representatives of the child.

Where is inheritance registered?

The place of acceptance of the inheritance may be the last place of residence of the testator, or the locality where the inherited apartment is located. In any of the above cases the heir must contact a local notary, conducting hereditary affairs.

The heir can find out which notary he needs to go to by contacting the notary chamber of the city or any notary office, where they will definitely tell him the location of the specialist who is engaged in notarization of the inheritance at the address of the deceased.

Standard for everyone settlements The Russian Federation is the practice of dividing inheritance cases by territorial basis and alphabet. Lists of addresses of notaries can be found on the website of the notary chamber of the city in which the inheritance is accepted.

What documents are needed to register an inheritance?

Before registering an inheritance for an apartment, you need to collect a package of documents. This process is usually broken down into two stages.

For the initial visit to the notary and submitting an application for inheritance, you need to bring the following documents for entering into inheritance to the apartment:

  • original death certificate of the testator or a court decision declaring him dead
  • identity documents of heirs
  • papers confirming the presence of family ties with the citizen who left the inheritance
  • documents confirming the right of ownership of an apartment by a deceased relative - certificate of ownership, real estate alienation agreement, gift agreement
  • preferential certificates of a participant in the Second World War, a person holding the title of Hero of the USSR or the Russian Federation, a holder of the Order of Glory, for exemption from payment of state duty

Persons who previously lived in the inherited apartment and who are legal heirs are also exempt from state duty.

After the notary opens the inheritance case, it will be necessary to evaluate the apartment and collect certificates from several institutions:

  • certificate explication issued by the BTI with information about the size of the premises
  • a certificate from the BTI or other authorized organization about the estimated value of the apartment
  • extract from the Unified State Register received at the Registration Chamber
  • extract from personal account confirming absence of debt

A citizen undergoing the procedure for entering into inheritance rights must be prepared to spend money, since ordering a certificate of the value of the apartment and obtaining an extract from the Registration Chamber are paid.

Step-by-step procedure for accepting and registering an inheritance

Registration of inheritance must begin no earlier than 6 months from the date of death of the testator.

Step 1: Preparation of the necessary documents to confirm the right to inheritance - death certificate, heir’s identity card and documents for the apartment

Step 2: A visit to a notary to submit an application for inheritance and documents confirming this right. The notary will open an inheritance case and send requests to banks and other organizations to obtain information about the material assets of the testator.

For heirs who for some reason cannot be present in person, it is allowed postal item a notarized application for acceptance of inheritance to the hereditary notary.

Step 3: Collecting an additional package of documents for the apartment - assessment, BTI certificates, personal account statements

Step 4: After 6 months from the date of opening of the inheritance, the heir can receive a certificate of inheritance, and then, by contacting the Registration Chamber, the title documents for ownership of the apartment.

If the apartment was not privatized, then to confirm your rights to inherit the right of residence of unregistered heirs, you will have to go to court. If the court considers the evidence sufficient and recognizes the right to use the residential premises and the right to live in it, this does not mean that the heir can take possession.

To obtain a certificate of state registration rights to an apartment that is in municipal ownership, it is necessary to privatize the property or buy the apartment.

Acceptance of inheritance by will

The deadlines for accepting an inheritance under an open will, the contents of which were provided to the notary, are similar to the deadlines for taking possession of an apartment by law.

Closed the will must be read in the presence of all citizens who will inherit the apartment under the will, and obligatory legal heirs within 15 days from the date of death of the testator.

When opening a sealed envelope containing a will, two witnesses must be present. After the contents of the text of the will are announced, all heirs are given protocols on the opening of the document, and the original will remains with the notary.

Expenses upon entering into inheritance

The procedure for entering into inheritance rights to an apartment after death entails material expenses.

Heirs of the first and second priority are required to pay tax on the inherited apartment. The amount of tax in 2019 depends on the assessed value of the property and is 0.3% of the figure indicated in the assessment documents. There are restrictions on this amount - the upper limit cannot exceed 100,000 rubles.

Heirs of the third stage and other persons entering into inheritance rights pay 0.6% of the cost of the apartment, but not more than 1 million rubles.

In addition to the basic amount of tax for entering into the right of inheritance, heirs will face associated expenses:

  • for opening and maintaining an inheritance case - to a notary
  • for documents on the cost of the apartment - BTI or independent appraisal organizations
  • for an extract from state register rights to real estate - to the Registration Chamber
  • for issuing a certificate of ownership of an inherited apartment - Rosreestr

The above-mentioned preferential categories of citizens, as well as heirs living together with the testator, are exempt from paying taxes and state fees for performing notarial acts.

Rights of heirs when dividing an apartment

If heirs who have equal rights have taken possession of the apartment, but there is a dispute in the situation that requires division of the apartment, they can resort to concluding an agreement on the division of real estate or go to court.

Article 1168 of the Civil Code of the Russian Federation clearly defines the right of people who entered into the right of inheritance and lived in the apartment on the day the inheritance was opened as preferential over other heirs, provided that they have no other housing. In this case, we are talking about receiving at the expense of heirs who did not live in the premises preemptive right for inherited shares.

If there is an unborn child among the heirs, division of the apartment is possible only after his birth.

Video: We talk about registering an inheritance in the Capital Literacy program