Additional agreement to the gift deed: sample 2021

Additional agreement form

• real estate is alienated;
• the contract contains a promise of donation.

Important! If the deed of gift is certified by a notary, the additional agreement is also subject to notarization. It is signed by the parties at the notary's office after explaining the rights, obligations and consequences of the transaction.

When is it necessary to notarize an additional agreement?

Certification of the deed of gift and additional agreement by a notary is mandatory in several cases:

• in a transaction, a representative acts on behalf of the participant;
• a share in the property right is given;
• The property of a child over 14 years of age is alienated.

If real estate purchased during marriage is given, notarization is not necessary, but the consent of the donor's spouse to the transaction will be required. It will cost 500 rubles. When making a gift without such consent, the spouse whose rights were violated has the right to challenge the gift deed within 1 year from the moment he became aware of its registration (Article 35 of the RF IC).

Item

An essential condition of this agreement is its subject matter. So, in our case, the subject will be the warehouse itself. In the section on the subject of the contract, it is important to indicate the characteristics of the property and the address at which it is located. So it looks like this:

The Donor, free of charge, transfers into the ownership of the Donee a warehouse, which is located at the address: Kurgan region, Kurgan city, Mashinostroiteley Avenue 111B, warehouse number 77. The total area of ​​the premises is 80 square meters. The owner of the warehouse until the conclusion of the agreement is the Donor. The specified warehouse does not belong by right of ownership to third parties. Further, the text of the document specifies clauses on the rights and obligations of the parties and the procedure for resolving disputes if they arise.

Additional list of documents

The conclusion of an unconditional act of donation is possible not only between individuals: relatives or unrelated people. This rule also applies to legal entities.

Expert opinion

Lebedev Oleg Tarasovich

Lawyer with 7 years of experience. Specialization: family law. Extensive experience in defense in court.

Social workers, civil servants, employees of health and educational institutions, as well as officials cannot make transactions involving the registration of a deed of gift for an apartment.

The exception is minor children and incapacitated citizens, for whom the consent of trustees or guardians is required.

If for some objective reason the donor is unable to complete the paperwork, he can issue a power of attorney to a third party, which must be certified by a notary.

If an apartment, which is the common property of the spouses, is transferred to the recipient, in this case, a notarized consent of the other half is required.

We already understand that you have a SPECIAL problem.

Call us and we will decide:

If a conflict arises between the parties, a written gift agreement does not protect against bad faith of any of the parties.

• Contestability of the document. A deed of gift drawn up in simple written form can be easily challenged in court. Since when signing an agreement there is no confirmation of the legal capacity of the parties, their sanity and the authenticity of signatures. At any time, one of the parties to the transaction may refuse to participate in the agreement.

Notarized documents are stored in a special Register, so if you lose a document, you can ask the notary for a copy of the deed of gift. This copy of the signed transaction has the same legal force as the lost original.

general information

According to the current legislation of the Russian Federation, organizations, acting as a donor, have the opportunity to make gifts in favor of individuals. However, although these legal relations in 2021 are still regulated by the norms established in Chapter 32 of the Civil Code, they have many features that must be observed when drawing up an agreement for the gratuitous transfer of property, executing the transaction and canceling it if necessary .

In addition, a legal entity needs to carefully study the taxation of a deed of gift with an individual, because after signing the agreement, the obligation to pay the contribution falls on the donor.

The procedure for drawing up an additional agreement to the real estate donation agreement

To begin with, the initiator of termination or amendment of the transaction must send the other party a notice of his intentions.

The further procedure looks like this:

1. The other side gives a positive answer.
2. The parties draw up an additional agreement independently or in the presence of a notary.
3. The agreement is filed with the main DD.

Legal advice: it is better to draw up an additional agreement in several copies so that each participant in the procedure has it.

Sample notification

The form of notification is not regulated by law. The donee or donor has the right to draw it up in simple written form indicating the following data:

• Full name, passport details of the parties to the transaction;
• details of the deed of gift;
• items that need to be changed;
• changes made;
• signature.

Sample notice of intent to change the gift deed:

Contents and sample of an additional agreement

The content of the additional agreement to the DD is not regulated by law. It can include provisions on:

• changing the conditions (date) of transfer of ownership when promising a gift;
• the possibility of cancellation of the transaction by the donor in the event of the death of the donee;
• granting the donor the right of residence on the alienated living space;
• procedure for terminating or amending the DD;
• quantity, name of gifts transferred.

When drawing up, you need to take into account the norms of the Civil Code of the Russian Federation on donations. What information will you need:

• Full name, passport details, dates of birth of the donee and the donor;
• changes made;
• Date of preparation;
• signatures of the parties.

Sample additional agreement to the gift agreement:

Documentation

When drawing up an additional agreement, you will need the passports of the participants, as well as documents for the gift. If real estate is donated, the donor must provide an extract from the Unified State Register of Real Estate; sometimes a cadastral passport may be required. When donating a car, you need a PTS and STS.

Important! Regardless of the type of gift, the donor must provide a document confirming the basis for the emergence of ownership rights. This could be a purchase and sale agreement, a gift, an exchange, or a certificate of inheritance.

How to register an additional agreement in Rosreestr?

Since 2013, registration of real estate DD in Rosreestr has been cancelled, only ownership rights are re-registered. Therefore, there is no need to register the additional agreement either. It is submitted along with other documents.

State registration fee

Documentation

When registering a deed of gift with an additional agreement, the donor and donee must submit passports and an extract from the Unified State Register to Rosreestr. If an attorney is involved in the transaction, a written power of attorney will be required.

You do not need to bring a receipt for payment of the state duty, but it is better to take it with you to confirm the transfer of money if necessary.

Taxation

Taxation of individuals who receive gifts from organizations is based on the fact that the gift is income. This means, at a minimum, you have to declare the value of the gift (according to the assessment in the contract), calculate the tax and pay 13% of the income. If a gift is received from an employer or other organization that has obligations as a tax agent, the legal entity must independently make calculations and pay personal income tax. True, the gift agreement may provide for a different procedure.

From the cost of the gift (income), it is allowed to deduct 4,000 rubles - a non-taxable amount (clause 28 of Article 217 of the Tax Code of the Russian Federation). If the gift has a lower value, then you will not have to declare income and, accordingly, pay personal income tax.

Depending on the subject of the donation, you may have to pay property, transport and other taxes in the future.

Taxation of organizations that receive gifts depends on several factors:

1. the taxation system used (tax regime);
2. subject of donation;
3. the value of the gift (according to the assessment in the contract).

Here, the gift will also be considered taxable income. But the calculation and payment of tax will depend on the totality of the above circumstances.

Is it possible to challenge an additional agreement?

The additional agreement essentially makes changes to the main DD, so it is this one that is being disputed.

The basis may be:

• commission of illegal actions by the donee against the health of the donor or his close relatives;
• careless handling of a gift that is of non-property value to the former owner, if there is a risk of its irretrievable loss;
• death of the donor as a result of the intentional actions of the donee.

Expert opinion

Lebedev Oleg Tarasovich

Lawyer with 7 years of experience. Specialization: family law. Extensive experience in defense in court.

Important! The donor has the right to demand cancellation of the transaction through the court in the event of the death of the donee, provided that the agreement specifies such a possibility (Article 578 of the Civil Code of the Russian Federation).

Certification of the contract

It is best to have any gift agreement certified by a notary. Moreover, in the case where the donor is a legal entity, he needs to have evidence that the transfer of property as a gift was not part of a tax evasion scheme. You also cannot donate property during bankruptcy proceedings. Bankruptcy creditors may view this as a way to siphon off funds from the company's assets.

A notarized deed of gift and a deed of transfer of property will be contracts in case of any disputes in court.

Arbitrage practice

It is difficult to challenge a deed of gift: you will need a large list of evidence confirming the grounds for cancellation, as well as good legal preparation and the ability to substantiate your claims at meetings. But some people manage to achieve cancellation, as evidenced by the following decisions:

M-1552/2018 M-1552/2018 dated February 5, 2021 in case No. 2-1512/2018. Decision No. 2-175/2018 2-175/2018 (2-4663/2017;)

M-4015/2017 2-4663/2017 M-4015/2017 dated February 27, 2021 in case No. 2-175/2018.

• Decision No. 2-175/2012 of March 7, 2012 in case No. 2-175/2012.

How to challenge a deed of gift in court

You need to know under what conditions and how exactly you can challenge a gift agreement in court.

The Civil Code of the Russian Federation gives us the concepts of voidable and void transactions (invalid):

• if a transaction is invalid on grounds established by law, due to its recognition as such by a court, it is recognized as voidable;
• if a transaction is invalid on the grounds established by law and regardless of whether it is declared invalid by the court, then it is void.

For example, transactions that violate the requirements of a law or other legal act or are made for a purpose contrary to the foundations of law and order or morality, or are imaginary (made only for appearance, without the intention of creating corresponding legal consequences) and feigned (made with the purpose of cover another transaction, including a transaction on different terms). Also, transactions made by a citizen declared incapable or limited by a court of legal capacity, a minor citizen, transactions made without the consent of a third party or a state body or local government body required by law, made under the influence of a material misconception or under the influence of deception may also be declared invalid. , violence, threat, or adverse circumstances.

If you have any of the listed grounds that suggest challenging the gift agreement, then the violated rights can be protected in court.

Lawyer's answers to frequently asked questions

Is it possible to draw up an additional agreement after registering a gift deed?

Yes, if changes to the Unified State Register are required. Sometimes Rosreestr employees themselves require citizens to draw up agreements if the DD contains incorrect data.

How many times can additional agreements be drawn up?

The number is not limited by law.

How much does it cost to certify an additional agreement from a notary?

The state duty is 200 rubles. (Article 333.24 of the Tax Code of the Russian Federation).

Is it possible to draw up an additional agreement if the donor’s middle name is incorrectly indicated in the main document?

You can by providing accurate information.

Can a deed of gift be drawn up by power of attorney by one person, and an additional agreement by another?

Yes, different attorneys can participate in transactions if they have written powers of attorney. If the DD requires notarization, the powers of attorney are certified by a notary.

An additional agreement to the gift agreement allows you to change the terms of the transaction or cancel it altogether. It is drawn up by mutual agreement, this is an excellent alternative to challenging the deed of gift through the court.

In the article, we will consider when it is possible to draw up an additional agreement and on what grounds, what conditions cannot be included in it, what is needed to draw up the document, as well as the step-by-step procedure.

Donation by legal entities in favor of citizens

Here we can distinguish two main groups of transactions:

1. The recipient is the owner, employee, director of the legal entity, and the transaction is determined primarily by such relationships.
2. The recipient has no relation to the legal entity (for example, gifts for festive events, protocol gifts, gifts as gratitude for some gratuitous services, work, assistance, debt forgiveness, etc.).

In the first case, organizations can, for example:

• pay off debts for your employees;
• give gifts to employees on birthdays, anniversaries, and holidays;
• transfer your debt to the owner, in particular to avoid serious financial problems.

In the second situation, we are usually talking about small gifts that a legal entity can afford as a thank you or on the occasion of some holidays or celebrations. The practice of debt forgiveness, which is formalized by a gift agreement, is also quite common.

Is it possible to draw up an additional agreement to the gift agreement?

1. The parties can terminate or change the DD by mutual agreement. A court decision to annul a transaction is required only in case of a significant violation of the conditions, or on the grounds specified in Art. 578 Civil Code of the Russian Federation.
2. If there are grounds for cancellation, the donee who accepted the gift does not have the right to refuse the transaction (clause 5 of Article 450.1 of the Civil Code of the Russian Federation).
3. The deed of gift can be canceled if there is a significant change in the circumstances of the owner alienating the property. By significant are meant circumstances that could prevent the execution of a DD if they could have been foreseen (Article 451 of the Civil Code of the Russian Federation).
4. The termination agreement is drawn up in the same form as the DD itself. If the other party refuses to draw up an additional agreement or does not respond to the proposal to terminate the contract within the established time frame, the initiator has the right to apply to the court with a demand to terminate the transaction (Article 452 of the Civil Code of the Russian Federation). The deadline for filing a response is established by a notice of intention to terminate the transaction; in the absence of such, it is 30 calendar days.
5. If the DD is terminated or amended, the obligations of the parties cease from the moment the agreement is signed (Article 453 of the Civil Code of the Russian Federation).

When is it impossible to draw up an additional agreement?

What terms of the gift agreement are considered essential?

Lawyer, website author (Civil law, 7 years of experience)

Donation by a citizen in favor of a legal entity

The main reasons for such transactions:

1. A citizen wants to thank the organization.
2. The owner of the company intends to increase assets by freely transferring his property to the balance sheet of a legal entity.
3. A citizen wants to assign a third party’s debt (donate it) to a legal entity, for example, believing that then collection will be more effective.
4. The owner of the company intends to fulfill the obligations of the legal entity at his personal expense.

Of course, other options are possible.

But the main thing is that the transaction must be free of charge. Otherwise, it is insignificant in nature, or can be disputed as imaginary or feigned.

Download a sample gift agreement from an individual to a legal entity