The death of a loved one is always a tragedy for which most citizens are morally unprepared. That is why, when it comes to entering into an inheritance according to the law, many are lost.
From the point of view of the law, inheritance is the transfer of property, as well as all rights and obligations associated with it, from a deceased person to his heirs. The process of entering into inheritance is legally regulated by the norms of the Civil Code of the Russian Federation. Next, we’ll talk about where to start the registration procedure, and also consider the procedure for accepting an inheritance under a will.
General provisions
Opening of inheritance is a legal procedure that connects the moment of emergence of rights to property and the beginning of the period for calculating acceptance or refusal of inheritance.
Regardless of what type of inheritance we consider, the stage of its discovery begins from the moment of the actual death of the testator. The death of a person in all cases must be documented. Therefore, a death certificate or a court decision that has entered into force, which confirms the fact of death, are the basis for opening an inheritance.
This legal procedure is carried out:
- at the place of residence of the deceased;
- at the location of the property or its most significant part (only if the place of residence of the testator is unknown).
The inheritance property must be accepted within 6 months from the date of opening the inheritance case. If the heirs do not contact the notary during this time, the property will be transferred to the state treasury.
Important: the deadline for acceptance may be extended by court decision. To do this, it is necessary to provide significant evidence that explains the reason for the late application (for example, treatment or military service).
The inheritance process can occur in two ways:
- According to the will (the deceased left a notarized document in which he indicated a list of heirs. In this case, the heirs should not be close relatives of the deceased).
- According to the law (the general provisions of this method and the circle of persons who have the right to claim the property are enshrined in Articles 1141-1145 of the Civil Code of the Russian Federation).
A situation in which one part of the property is transferred by will, and the other by law, is not acceptable.
Who has the right to property?
The following have the right to accept inheritance after the death of a woman:
- spouse by law;
- sons and daughters;
- mother and father.
They are the primary heirs, as reflected in Article 1142 of the Civil Code of the Russian Federation.
Reference! Even if there is a document on the right of inheritance drawn up by the spouse, the citizens reflected in it may not receive their full share. This is due to the fact that there are heirs within the law.
The obligatory inheritance share (Article 1149 of the Civil Code of the Russian Federation) must be transferred without fail:
- children under 18 years of age and unable to work;
- husband and parents who are deprived of the opportunity to work;
- disabled dependent citizens.
Refusal in favor of another person cannot be made. The obligatory share is accepted by the heirs themselves. And the right of presentation to descendants is not provided.
Entry into inheritance according to law: priority
If the will was not drawn up or was declared invalid in court, close relatives of the deceased have the right to inherit in the following order:
- the first priority is the spouse of the deceased;
- the second priority is the children of the testator (including adopted children). The main condition is that the child must be born no later than 10 months from the date of confirmation of death;
- third priority - parents (persons who were previously deprived of parental rights cannot apply for an inheritance).
- fourth stage - great-grandparents;
- fifth line - cousins and granddaughters, great-uncles and grandmothers;
- sixth line - great-great-grandsons and great-granddaughters, cousins, nephews and nieces, cousins, uncles and aunts;
The general algorithm for entering into inheritance is as follows:
- The heir, in order of priority, addresses the notary with a statement of discovery.
- Collection of necessary documents.
- Notifying the notary about the presence of possible heirs of the same priority.
- Payment of state duty.
- Verification of documents (carried out by a notary, without the participation of the applicant).
- Issuance of certificates of inheritance rights.
- Registration of property rights.
Now let's look at the nuances of registering an inheritance for each individual queue.
Ways to acquire an inheritance
Acceptance is considered a transaction voluntarily made by the heir unilaterally. A person from among the relatives, friends or acquaintances of the testator who is legally competent can act as a claimant for the property of the deceased. Children who have not reached the age of majority can become heirs by applying their legal representatives to a notary with their consent. Legal entities and municipal organizations can also act as heirs.
The property of the deceased can be accepted in one of 2 ways (Article 1153 of the Civil Code of the Russian Federation): formally or actually.
Formally
To obtain ownership rights in a formal way means to contact a notary with an application to accept the inheritance, after which, after 6 months, the notary will issue a corresponding certificate.
If the applicant cannot contact the notary in person, he can send the document by mail or transfer it by an authorized person. The heir's signature on the application must be certified by a notary or other authorized person.
Actually
If the heir takes actions indicating an intention to acquire property, it is considered to be actually accepted. However, submitting an application to a notary is not required.
Actions indicating an intention to acquire an inheritance include:
- Management, mastery of inheritance objects. An example of such actions is living in the deceased’s home and using his car.
- Ensuring the safety of property. Even if, at the request of other heirs, the notary has undertaken to preserve the values of the deceased, this does not exclude the possibility of other applicants taking similar measures. Security means changing locks or doors, installing alarms and other actions.
- Payment of bills related to maintaining the property in proper condition. This includes payment of bills for provided utilities, security, and repair work.
- Repayment of debts of the deceased.
All evidence of actual acceptance of the inheritance (checks, payment receipts, certificates and other documents) must be provided to the notary.
The heir is the spouse of the deceased
The spouse who was officially married to the deceased can enter into inheritance. If the couple divorced on the day of the testator's death, the divorced spouse does not have the right to claim first priority.
It is also necessary to raise the issue of jointly acquired property. If one of the spouses in the family dies, the property share of each of them is determined. Property that belongs to a living spouse is not divided among heirs. This process is called allocation of a share of property.
The allocation of a share does not require legal proceedings. The living spouse must provide notaries with documents that confirm ownership of specific property (this could even be receipts for payment for expensive repairs to a shared apartment).
Difficult moments
The husband has no right to dispose of the wife's property, which she owned before marriage. The same rule applies to property received by inheritance. Such property is not included in jointly acquired property. As an exception, a positive decision may be made if a significant increase in value as a result of investments during the marriage is proven.
The court may not take into account the right of spouses to equal shares in common property if it comes to the need to take into account the interests of minors.
What documents must be provided to the notary?
In order to accept an inheritance by law, you must provide the notary with the following documents:
- Passport or other identity document.
- Death certificate of the testator.
- A certificate from the place of residence of the deceased, which states the period of his residence at this address.
- Application for opening of inheritance.
- Receipt for payment of state duty.
- Documents confirming relationship with the deceased.
It should be noted that the heirs of each subsequent stage do not have the right to claim property if there is at least one successor of the previous stage. The exception is writing a refusal of inheritance.
Basics of making a will and main modes
In jurisprudence, there are two options - inheritance by will and by law. Everyone who claims the inheritance must claim it within six months. According to the law, the spouses, parents and children of the testator inherit first. After them, the possibility of inheritance appears for grandchildren and their descendants. And only then he inherits other categories of relatives.
The right of inheritance can be entered into when it is formalized by law. The will is drawn up in writing by the testator. It is intended to demonstrate his will as a result of death. It is important that the will was certified by a person who has the right to do so. Among such persons one can distinguish not only a notary, but also the captain of a ship, the chief physician and the head of a prison. In this case, the author of the will must be a legally capable person.
Refusal of inheritance
Each heir has the right to refuse the property of the testator.
In order to issue a refusal, you must:
- Contact the notary who opened the case.
- Write a statement of refusal.
- Pay the state fee to certify your will.
The text of the application does not indicate the reason for the refusal.
The law allows for refusal of inheritance in favor of another person from among close relatives.
How to calculate inheritance tax without a will
The very concept of inheritance tax has not existed for more than 10 years, but a state duty has appeared, which you must pay at the notary’s office. It includes notary services. The amount depends on the value of the property and the degree of relationship and can sometimes be quite high.
- heirs of the first stage, as well as parents, brothers and sisters give 0.3 percent, the maximum amount does not exceed 100 thousand rubles;
- other family members pay 0.6 percent, the maximum amount does not exceed 1 million rubles.
Two types of inheritance
You can become a legal successor either by law or by will. The latter is considered a priority, since it directly reflects the will of its compiler. In the will, you have the right to appoint as legal successors not only your relatives, but also other people with whom there is no family connection at all. Succession by law is available only to the relatives of the deceased in the absence of a will.
When receiving an inheritance by law, as a rule, more misunderstandings arise than when there is a will. The cornerstone is the distribution of parts of the inheritance between the relatives of the deceased testator. Sometimes disputes over the ownership of an inheritance or a share in it turn into litigation. Most often, such situations occur when the testator passes away suddenly, without having time to draw up his will in relation to the heir or heirs.
Do heirs need to pay tax?
Currently, there is no in the amount of 13% on inherited property . An exception is remuneration for the implementation of exclusive rights to:
- works of science, literature or art;
- patents for inventions, utility models or industrial designs.
There is no obligation to pay income tax, but subsequently citizens will need to pay the taxes established by law when owning an inheritance (property, transport).
You will also have to pay tax on the acquired property upon its further alienation (most often, sale). This rule is applicable if the testator died after January 1, 2021 and the inheritance was in the ownership of the successor for less than 5 years . Or less than 3 years , if the recipients were in the first two orders of succession.
Consequences of non-acceptance of the inheritance share
Part of the inheritance that is not accepted by one of its recipients on time passes to:
- to the heirs under the will in proportion to their shares (if the deceased did not provide for the shared division of property);
- to the persons specified in the will, if all the property of the testator is bequeathed to them;
- to successors named in the will;
- to heirs by law.
In addition to missing the deadline, the recipient may be excluded from acquiring the share due to him on the following grounds:
- executed a written refusal of the property;
- found unworthy (Article 1117 of the Civil Code of the Russian Federation).
It may turn out that the failed successor violated the deadline for good reasons, and he will be able to restore the right of inheritance through the court. Then the persons who have already acquired the property of the deceased will be forced to transfer the part of the inheritance due to him. All previously issued certificates of the right to inheritance will be canceled, and new ones will be issued in their place, taking into account the emerging heir.
Registration of ownership
In order to fully manage property in the form of land, real estate, vehicles, it is necessary to register ownership of them in Rosreestr. To do this, you should submit the following documents:
- passport;
- statement;
- received certificate of inheritance of property;
- legal, technical documentation;
- receipt of payment of state duty.
A month after submitting the documents, the new owner will receive a certificate of registration of ownership.
What is the personal property of spouses?
Whether property is personal is determined by the time of its acquisition and the method of receipt. So, for example, all property that you acquired before marriage will be exclusively yours. After marriage, it will not be considered joint property.
However, you can receive personal property while you are married. This will be considered all that you:
- Receive as a gift, either officially by deed of gift (for property worth over ten thousand rubles) or without drawing up this document;
Read how to draw up a deed of gift for an apartment here.
- You will inherit.
Attention!
After the death of the wife, her personal property will be inherited by law, that is, according to the lines of inheritance or by will. In this case, there will be no division into two equal shares, and the spouse cannot claim half of this property.
