Inheritance tax for close relatives in 2021: when and how much to pay

Prices for lawyer services in inheritance cases

An apartment under a will is the only way for someone to become the owner of their own living space. However, when receiving an inheritance, not many people think about taxes, although this point should be given special attention. According to the law, everyone must pay taxes on their income. Real estate inherited under a will benefits the heir. He receives income in material form. What are the specifics of the tax on an apartment received by will?

The tax on an apartment received by will is currently (cancelled). This provision has been in effect since 2005. It was then that the tax on property received under a will was abolished. This provision is regulated by Federal Law No. 78, adopted on July 1, 2005. But you will need to pay a state fee, represented by a single payment upon entering into inheritance rights. The money is transferred to the budget.

Basic expenses

Although you won't have to pay probate tax, the heir will face other potential expenses. Among them are the following expenses:

1. State fee, which is paid for providing a certificate of the right to inheritance. This is a mandatory payment that cannot be avoided during inheritance. You simply cannot obtain a certificate of inheritance without providing a receipt with the state fee paid.
2. Payment for the provision of various statements and certificates.
3. Payment for technical work carried out by the notary and his assistants.
4. Tax on the sale of inherited property if you are planning one.

You must pay the fee when providing a certificate of inheritance. It is calculated in a certain way:

1. For heirs belonging to the first and second stages, a duty is established in the amount of 0.3% of the entire value of the property. This duty is limited to 100 thousand rubles.
2. For heirs belonging to subsequent orders, a duty is established in the amount of 0.6% of the price of the property. It is limited to the amount of 1 million rubles.

Note! These rates apply not only to inheritance by will, but also to inheritance by law. The type of property does not play any role in determining the rate.

Heirs will incur costs associated with additional consultations with a notary and payment for his assistance in collecting certain documents and certificates for inheritance. They will be paid at the rates that each notary has the right to set in accordance with his ideas.

Additional expenses for inheritance

It is worth noting that the term “inheritance tax” is often confused with the additional costs that heirs have to bear in the process of solving related formalities. Such expenses are:

• state fee for notary registration;
• fees for services of other government agencies (property valuation agencies, Bureau of Technical Inventory, etc. - depending on the situation);
• payment of forced expenses for the maintenance and servicing of inherited property (for example, repayment of debt to housing and communal services left by the deceased testator).

Such expenses are not related to taxation and are not tracked by the tax authorities.

Property tax

Once the heir receives property under the will, he will have to pay tax on it. If we are talking about an apartment, he will pay tax as the owner of the property received. Taxation is carried out within the framework of tax legislation, which clearly stipulates all possible payments.

After the new owner is registered, information about this appears in the tax service database. The tax is calculated taking into account certain indicators, among which are the following:

1. Total area;
2. The current tax rate;
3. Inventory cost.

Property taxes must be paid annually. If for some reason you have not received a tax receipt, it is recommended that you contact your tax office located at the location of the property. Otherwise, late fees may be assessed.

Deed of gift and will: basic concepts and their differences

A deed of gift must be understood as an act made voluntarily, on the basis of which the specified property is transferred to another person immediately after signing. A will also involves the transfer of property, but only after the death of the testator. Feature – the recipient category can be any. The differences lie in the following aspects:

1. Taxation. Estate and gift taxes are defined differently and vary in amount.
2. The moment of transfer of ownership. Immediate transfer deprives the donor of the ability to dispose of the property.
3. Safety. After signing the deed of gift, nothing prevents the successor from selling, donating, or exchanging the received property at his own discretion.
4. Risks. The new owner of the deed of gift has the right to demand, for example, that the previous owner move out of the apartment.

The list is not complete. You will learn the rest from the description of the various nuances that a deed of gift has. Read also about taxes below. But first, about the terminology and definitions adopted in jurisprudence.

A deed of gift is a sufficient reason for the alienation of property that can no longer be added to the inheritance. If a posthumous transfer is assumed, even if one legal successor is appointed by the will of the owner, the obligatory heirs (children, parents, dependents) will receive a mandatory share, even if the object of inheritance is indivisible. In addition to taxes and duties, you will have to pay the monetary equivalent of part of them in order to become the sole owner. This is another advantage of a deed of gift.

What is a deed of gift?

This is a document that has legal force, which allows it to be presented as the main evidence of the transfer of ownership rights. Whether you need to pay inheritance or gift tax is a secondary question. Initially, a gift is a bilateral agreement, under the terms of which value is transferred from the donor to the recipient. The transaction entails the transfer of money from the beneficiary to the previous owner.

A deed of gift involves a tax, and its calculation differs from cases of entry into inheritance rights. The main difference between a gift is the instant transfer of ownership. The transaction is considered completed immediately after the document is signed by the owner and his autograph is certified by a notary. There is only one restriction: you can only give your own things. If this is, say, an apartment for two owners, only the share belonging to the donor is transferred. Otherwise, the deed of gift may be invalidated.

What is a will?

This is also a one-sided transaction, but, unlike a deed of gift, it does not involve the payment of tax. Only the state duty is paid, and then only after the time has come for the heirs to take possession. The agreement is considered concluded from the moment of signing, registration and certification. But the beneficiary will use the valuables only after the death of the owner, and he will pay the tax later, exclusively from his own funds.

When transferring property by deed of gift, the owner cannot dictate any conditions. Expression of will presupposes the ability to give orders that are subject to mandatory execution by the heirs. The inheritance can be re-registered only after the death of the testator, and before that he is the rightful owner and can cancel or change the conditions of inheritance. The transaction is also free of charge, and therefore you will not have to pay taxes.

Challenging the deed of gift and expression of will. A complaint is filed in court. Interested parties file a claim. In practice, these are most often relatives who have legal claims and want to return the transferred items to the estate and divide them among claimants of the same line.

Tax on the sale of inherited property

Are you planning to sell an apartment that is being inherited? When selling such property, general tax rules apply that apply to the income of individuals. As a result, the heir will have to pay personal income tax even on the sale of the apartment. Its size is determined by the duration of ownership of the property.

If ownership of the apartment was registered before January 1, 2016, there is no need to pay personal income tax upon sale after the 3rd payment period. If you issued it after this date, the period will increase to 5 years.

Important! When inheriting an apartment under a will, the duration of ownership of the property will not be calculated by the time of its re-registration into ownership, but by the date of death of the testator.

Thus, today the state duty acts as a tax on an apartment received by will. In this case, it will be calculated at the rates set out in Art. 217 of the Tax Code of the Russian Federation. And the very concept of tax on inherited property was abolished in 2005. The corresponding Federal Law No. 78 of July 1, 2005 was adopted on this matter. Such property will be subject to subsequent taxation, which must be paid in the normal way.

Author of the article

Dmitry Leonov

Work experience 15 years, specialization - housing, family, inheritance, land, criminal cases.

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Useful information on inheritance matters

• Making a will
• How to find out if there is a will
• Making a will for an apartment
• Apartment inherited by will
• Will tax
• Cost of bequeathing an apartment
• Will for an apartment
• Sample will for an apartment
• Contest a will for an apartment
• Invalid will
• Contesting a will
• Testamentary refusal
• Freedom of will
• Will of land
• Cancellation and modification of a will
• Closed will
• Testamentary disposition

Estimation of the value of inherited items for payment to the state

The most common types of inherited property, such as an apartment, dacha, house, car, are often transferred without a will and are not subject to tax.

However, since the fee is a percentage of the assessed value of the estate, an appraisal of the property must be carried out. The heir has the right to independently choose a specialist who will carry out the procedure.

By receiving a documentary conclusion from the examination of the market value and cadastral value of the property, it is possible to determine the amount of the state duty. Despite the fact that registering an inheritance is often a long and difficult process, many documents can be completed independently, which will help save significant money.

The procedure and nuances for determining the estimated value of the testator's property

State duty is paid on real estate. Its amount depends on whether the heir lived with the owner or not. If there is a fact that the heir lived with the testator for more than six months, he is exempt from payment.

If such a fact has not been established, taxes upon inheritance of real estate by close relatives are calculated from:

1. inventory assessment;
2. market value estimates;
3. cadastral value assessments.

If an inheritance is registered for a land plot, the tax is based on the estimated value of the plot.

Valuation of real estate and movable property for payment of mandatory payments

After concluding a written agreement with the Roregister or a specialized bureau, a package of documents may be required to conduct the assessment.

Among them:

• death certificate of the owner;
• heir's passport;
• documents confirming the ownership of the deceased;
• cadastral plan.

To calculate the estimated value of a land plot, experts take into account its size, whether there are communications, and its location relative to highways.

On average in Russia, the cost of such an assessment varies within 3 thousand rubles.

Important! Based on the results of the assessment examination, the customer is issued an assessment report. It is drawn up in writing, indicating the date, without ambiguous interpretations, which contains complete information about the appraisal site, a link to the agreement with the customer and has the seal and signature of the responsible person.

What expenses besides state fees are borne by the heirs?

In addition to paying the state fee fixed by law, the heirs will also have to pay the notary for providing them with technical and legal assistance. Notaries set the tariff for legal and technical services according to the recommendations of the Federal and regional notary chambers.

So, approximately:

• for a certificate of inheritance for a property, 5,000 rubles are paid. for each object;
• for movable property - 3000 rubles;
• for cash and pension deposits - from 1000 to 2500 rubles;
• to receive the salary and benefits of the testator - 500 rubles.

Also, at your request, the notary himself can make a request, for example, to issue an extract indicating the cadastral value of housing. It will cost you on average from 200 to 500 rubles.

If you additionally want measures to be taken to protect the inherited property, you will have to pay an additional 3,000 rubles.

How to bequeath an apartment to a non-relative

After the death of the owner, his property is transferred to other citizens.
These may be relatives of the deceased, in accordance with the order of priority (Article 1141 of the Civil Code of the Russian Federation). Heirs of the same line divide the property in equal shares, except for those who claim property by right of representation. If a citizen decides to give real estate to certain persons, including those who are not related to him, then he must draw up a will. The document is written in writing and must be certified by a notary office. Property can be left to both an individual and a legal entity.

Reference! A will may not need to be certified by a notary if it is made in an emergency. In this case, the signature of two witnesses will be required. The will is valid for 30 days after the end of the emergency, after which it is necessary to visit a notary’s office (Article 1129 of the Civil Code of the Russian Federation).

In accordance with Art. 1158 of the Civil Code of the Russian Federation, a citizen mentioned in a will may renounce property in favor of other persons. The exception is the obligatory share in the inheritance. If a citizen has the right to property on several grounds, then he can refuse on one of them or on all of them.

The owner of an apartment can leave it in a will to a non-relative if the property meets the following conditions:

• is in the personal property of the testator;
• purchased before marriage;
• There are no minors or dependents registered in the apartment who can claim part of the living space.

The owner can leave real estate to a stranger, even acquired during marriage, if a marriage contract was concluded between the spouses, which states that it is the personal property of one of the parties.

Advantages and disadvantages

The advantages of making a will are as follows:

• the owner can independently determine the future owner of the property;
• at any time during his lifetime, the testator has the right to change or cancel the document without indicating the reasons for this (Article 1130 of the Civil Code of the Russian Federation);
• no encumbrances are imposed on the property;
• the testator may not consult with other residents of the apartment about the appointment of the future owner if they are not the owners;
• the citizen will live in the premises for the rest of his life, without any restrictions, since the rights to property will be transferred to other persons only after his death;
• The document can specify the conditions for inheriting property.

The law does not limit the number of wills. Therefore, a citizen has the right to draw up several documents in relation to different real estate. The will may name not just one person, but many people. Their number is also not limited.

Making a will also has its disadvantages. Among them are:

• the possibility of canceling or challenging the document;
• the presence of citizens entitled to an obligatory share in the inheritance;
• heirs do not always know whether they are mentioned in the document;
• ownership of the property passes to the recipient only after the death of the owner.

A will is much easier to challenge than other methods of registering real estate as a property. Therefore, citizens who decide to transfer property to an outsider who is not related to him by family ties can consider the option of registering a deed of gift.

Do I need to pay tax on an apartment received under a will?

Do I need to pay tax on an apartment received under a will? The law exempts you from the obligation to pay apartment tax if the housing was received by will. The rule was established by paragraph 8 of Article 217 of the Tax Code. The proximity of family ties does not matter.

If you receive an apartment by will, no tax is paid. But there are cases when a payment to the budget will have to be made. For example, from the remuneration for the creation of a literary work, you need to make contributions to the budget.

In some cases, the heirs decide to sell the resulting property. The sale of an apartment is subject to tax. The payment to the budget will be thirteen percent of the value of the property. A tax deduction can be obtained when an apartment is sold three years after the death of a relative.

Important! It does not matter whether the property was received by law or by will. In both cases there is no need to pay tax.

Payment to the budget directly depends on the proximity of family ties. Subclause 1 of clause 22 of Article 333.24 of the Tax Code established how much the state duty is. 0.3 percent of the property price is paid by children, parents, wife or husband of the deceased, sisters and brothers.

The maximum payment amount is one hundred thousand rubles. Other relatives will have to pay 0.6 percent of the cost of the property to the budget. The maximum deduction amount is one million rubles.

We give an answer to the question: Is it necessary to pay tax on an apartment according to a will? There is no need to make a payment to the budget to receive property. A fee is paid for obtaining a certificate.

How to draw up a will?

The rules for drawing up a will were established by Article 1118 of the Civil Code.

4 rules for making a will:

• indicate the date and place of drawing up the document;
• indicate passport details, surnames, first names and patronymics of the parties;
• specify the property that is transferred to the heirs;
• certified by a notary office;

If the will does not meet the listed requirements, it is considered invalid.

4 steps to obtain a certificate confirming the right to inheritance:

1. Submit documents to a notary office. Attach documents confirming the right of inheritance to the application.
2. Pay the fee. The amount of payment depends on the value of the property and the proximity of family ties.
3. Give the notary a receipt for payment of the fee.
4. Get a certificate.

Fee for receiving inheritance

As a general rule, to receive an inheritance you need to pay a fee to the budget. There are cases when you don’t have to pay taxes on real estate.

If a person lived with a deceased relative, and remains in his house after his death. Children and persons who do not understand the essence of their actions do not pay the state for receiving property.

Participants of the Second World War and heroes of the Soviet Union do not pay fees for housing under a will.

Algorithm for estimating the value of property:

• Find out the value of the property. To do this, you need to contact experts or specialists from the technical inventory bureau.
• Estimate how much the land is worth. If a house with land is transferred under a will, you should contact the organization that carries out cadastral registration to determine the value of the plot.
• When you need to estimate how much transport costs, you need to turn to independent experts.

The assessment can be carried out by individuals and organizations. The appraisal company must have the right to conduct the appraisal and carry liability insurance.

The Tax Code has approved the rule that the applicant independently submits a document on the value of the property. The notary has no right to evaluate the inheritance.

If the applicant submits several documents about how much the apartment costs, the smaller amount is taken into account. The rule was established by subparagraph 5 of paragraph 1 of Article 333.25 of the Tax Code.

Advice. Compare information about the price of the property according to several documents. Choose the lowest cost. Thus, you will save on paying duties to the budget.

What is needed to receive an inheritance?

You need to declare your rights. The Civil Code gives heirs six months to declare their rights. The period is counted from the date of death of the testator or declaration of death.

You need to contact the notary office at the place of registration of the property or the place where the testator lives.

5 main documents for accepting an inheritance:

• statement;
• extract from the house register;
• a document confirming the death of the testator;
• documents confirming rights to property. The purchase and sale of housing is confirmed by a contract. The rights to property are confirmed by a will or a requirement to issue a certificate of title to an apartment;
• a document stating where the applicant has lived in recent years.

How is real estate taxed?

For any real estate property you need to pay property tax. Taxation of any objects is carried out: garages, apartments, rooms, private houses. Pensioners and citizens discharged from military service do not pay tax. The full list of beneficiaries is listed in subparagraph 1 of Article 4 of the Law “On Property Tax for Individuals”.

The payment amount is determined by regional authorities. The amount of tax is affected by the cost of the object and its location. Property tax is calculated every year from the date on which the inheritance was accepted.

If you are entitled to benefits, you need to submit an application to the tax office. The tax must be paid by November 1 of the year following the tax year.

How much should I pay for the sale of property received under a will?

By selling property, a citizen receives income. You will have to make contributions to the budget from your income.

The main role is played by the period during which a person owns the property. If the heir has been the owner of the home for less than three years, then deductions will have to be made to the state from the sale of the home. We would like to warn you that from January 2021 the minimum term has increased from three to five years.

Therefore, in order to avoid unnecessary expenses, those who received an inheritance after January 2021 will have to wait five years.

If the home is sold and the minimum period has not passed, you need to submit a declaration. Real estate sellers pay the state thirteen percent of the cost of the property sold. To ease the tax burden, a tax deduction is provided. The cost of the deduction does not exceed the price of the property. The maximum deduction amount is one million rubles.

Let's give an example. Nikolaev Ivan Sergeevich sold an apartment in the capital for five million rubles. Let's calculate the amount of payment to the budget.

5,000,000 – 1,000,000×13%=520,000 rubles. Nikolaev I.S. will receive a deduction of 520 thousand rubles.

Advice. Do not indicate in the agreement an amount that differs significantly from the cadastral value. If you greatly underestimate the value, tax inspectors may be interested in the sale. There is a risk of being subject to sanctions and penalties from the tax inspectorate.

Conclusion

You will not have to pay to inherit property. The will tax has been abolished. But this does not mean that the heirs will be able to completely avoid costs.

4 main expenses that you need to be prepared for when receiving an inheritance:

1. Fee for obtaining a certificate. A close family connection gives grounds to pay a tariff of 0.3 percent. Close relatives will not have to pay more than one hundred thousand. Distant relatives pay 0.6 percent of the cost of the apartment. For distant relatives, the maximum payment is one million rubles.
2. Payment for registration of ownership rights in the territorial division of Rosreestr. The registration fee is two thousand rubles. The amount of the payment is established by Article 333.33 of the Tax Code.
3. Appraiser services. You can find out the tariffs on the company's website.
4. Court expenses. Costs in court cannot be avoided if the deadline for receiving property has been missed. The amount of the fee depends on the value of the property.

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Inheritance by law

The issue of inheriting an apartment by law and will is regulated by civil law, which defines this legal concept. Thus, inheritance by law can be used by relatives who are closest to the deceased, the so-called blood relatives.

Not everyone can get what they are owed.

We recommend that you read:

Tax on the sale of an apartment owned for less than 3 years

The law clearly defines the circle of persons who are primarily applicants:

• First priority: the parents of the deceased, his children and spouse.
• Second line: grandfather (grandmother), siblings and half-brothers or sisters of the deceased.
• Third line: aunts and uncles.

According to this order, each subsequent group of relatives claims to inherit an apartment or other real estate in the absence of anyone from the previous order.

This absence may be due to the following:

• the person was not married;
• absence of children;
• for some reason was deprived of the testamentary right to inherit an apartment;
• removed from inherited property.

You can also get an apartment through an introduction. This happens when the heir dies before entering into inheritance.

Procedure

For the testator, it does not matter to whom he leaves the apartment, relatives or not, since he is free to express his will (Article 1119 of the Civil Code of the Russian Federation).
The procedure for completing the document is as follows:

1. Compose the text.
2. Visit a notary.
3. The official is obliged to verify the identity of the citizen and verify his legal capacity.
4. The testator chooses the form of the document: open or closed.
5. The citizen must pay a state fee.
6. The testator signs the will.
7. The notary certifies the document.

A closed will must be personally written by the owner of the apartment. An open document can be drawn up on a notary's letterhead from the words of the manager, but read by the owner of the apartment before signing.

In some situations, a will can be certified not by a notary, but by another person (Article 1127 of the Civil Code of the Russian Federation):

• the chief physician of the hospital where the citizen is being treated;
• captain of the ship, if the citizen went on a voyage;
• commander of a military unit for military personnel;
• head of a prison for citizens in prison.

A joint disposition of spouses or a testamentary agreement must be certified only by a notary office.

A will is drawn up by a legally capable person, which is verified by a notary. The citizen must be an adult and not have mental disabilities. The document is written of one's own free will, without physical or psychological coercion. Otherwise, it can be easily challenged in court.

To contact a notary, you must prepare the following documents:

• identification;
• extract from the Unified State Register of Real Estate;
• documents on ownership of the apartment;
• list of heirs and copies of their passports.

Additionally you may need:

• marriage or divorce certificate;
• marriage contract;
• cadastral passport.

The heirs do not have to be informed that they are included in the will. Drawing up a document usually does not take more than one day.

Sample will

Each notary has a standard will. But if desired, a citizen can draw up a document independently. The official will check it for compliance with legal standards and, if he finds no violations, will take it as a basis.

The document is drawn up in two copies, one of which remains with the notary, the other is handed over to the citizen. The will must be registered in a special register.

Mandatory information to be included in the document:

• the place where the order was drawn up;
• information about the testator and the person to whom the property will be left;
• real estate information;
• conditions for receiving an inheritance (if any);
• signature of the notary and the preparer;
• Document Number;
• number of copies.

The options offered by the notary can be supplemented and changed at your own discretion. The document may indicate several heirs, their allotted shares, and the conditions for receiving the inheritance. If the contents of the will do not comply with the norms of law, then the notary has the right to refuse its registration; accordingly, it will not have legal force.

Mandatory share in inheritance

In accordance with Art. 1149 of the Civil Code of the Russian Federation, certain categories of citizens have a mandatory share in real estate left by inheritance, regardless of the presence or absence of a will.

This group includes the following persons:

• minor children;
• incapacitated relatives who are dependent on the testator;
• disabled parents or spouse.

The opportunity to receive an obligatory share is lost by the heir if he is mentioned in the will. He may renounce the right of beneficiary within 6 months established for accepting the inheritance. In this case, he will regain the opportunity to receive a mandatory share.

How is personal income tax calculated when selling an inherited apartment?

According to the norms of clause 17.1 of Article 217 of the Tax Code of the Russian Federation in the case of ownership of real estate received by inheritance or under a contract for lifelong use, donated from a close relative (husband, wife, son, daughter, brother, sister, father or mother), privatized for more than 3 years Personal income tax is not withheld from sales .

In the event of a spouse taking ownership of a home under the will of a spouse, the beginning of the period of ownership of the object is considered to be the time of acquisition of this object. In all other situations, the starting date is the day after the death of the deceased. For example, if the transfer of ownership is made to a non-relative.

According to the provisions of Article 220 of the Tax Code of the Russian Federation, the seller will be able to exercise the right to a tax deduction in the amount of 1,000,000 rubles.

Example. Let's say a citizen received an inheritance by law after the death of her husband on February 2, 2021. The apartment was sold on August 4, 2021 for 25,000,000 rubles (the property is located in Moscow).

25,000,000 - 1,000,000 = 24,000,000 (tax base)

24,000,000 x 13% = 3,120,000 rubles (personal income tax amount).

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:

1. market;
2. cadastral;
3. 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.

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.

However, the Tax Code does not prohibit the use of inventory value. That’s why notaries continue to accept certificates from the BTI and calculate the notary fee from it. But there is already a practice that if the inheritance is opened after 01/01/2013, then the inventory value is not subject to application. It is required to establish the market value (if there is no cadastral value). The Ministry of Finance also wrote about this, letter dated April 4, 2021 N 03-05-06-03/19714.

However, this prohibition is not established by law. Only by 2020 is it planned to completely abandon such an assessment indicator, so this practice will soon end.

Example No. 1 . Sokolov G.S. how the heir of the first stage inherited an apartment, and he wants to receive the corresponding certificate. Upon arriving at the notary, he learned that it was necessary to have it assessed by independent appraisers, having in addition received from the “compassionate” notary a business card with the telephone numbers of a company providing such services. Without delving into the subtleties, Sokolov G.S. It was to them that I turned. As a result, he received a conclusion on the market value of the apartment, which was estimated at 2 million 270 thousand rubles. Already on the way to the notary's office, he met his lawyer friend, who said that the market value is the most unfavorable for calculating the state duty, and it is better, if possible, to take a certificate from the BTI indicating the inventory value. Both the notary and the appraiser did nothing illegal: the first received the largest amount of state duty, and the latter received “live” profit in the form of the notary’s clients. We managed to get a certificate and according to it the cost of the apartment was 820 thousand rubles. Sokolov came to the notary with two documents and, calculating that in the first case he would have to pay 0.3% x 2,270,000 rubles = 6,810 rubles, and in the second - 0.3% x 820,000 rubles = 2,460 rubles, of course he chose the inventory cost to determine the amount of duty.

The notary has no right to “hint”, give recommendations or openly force you to choose one or another type of value. His choice is the exclusive right of the heir.

If a notary has several types of values ​​for the same object, then the lowest of the values ​​is used to determine the amount of the state duty.

How to prepare and submit a 3-NDFL tax return?

You can fill out the 3-NDFL declaration using the declaration form (see Forms and Forms). You can download samples of filling out the declaration here: Samples of filling out 3-NDFL when donating.

After completion, you must submit the 3-NDFL declaration to the tax authority at the place of your permanent registration. You can do this in person at the tax authority or send the declaration by mail with a valuable letter with a list of the attachments (more detailed information is provided in our article: How and where to submit a 3-NDFL declaration?).