Upon receipt of an inheritance, in some cases a special tax is required. Therefore, before registering the property received, you should find out how much of its value you will have to give to the state.
Instructions
Step 1
Please note that there has been no inheritance tax as such since 2006. It was canceled for all types of property - real estate, cash and others. Exceptions are fees and payments that are received by the heirs of copyright holders for musical, literary or other works. Such income is still subject to 13% tax. However, payments to the state continue to exist in an indirect form, in the form of fees for obtaining a certificate of inheritance.
Step 2
Find out what fee you have to pay to formalize the inheritance. The heirs of the first and second stages must pay 0.3% of the value of the property to the budget. This applies to the spouses, parents, children, siblings and stepbrothers, and grandparents of the deceased. More distant relatives and other persons and organizations specified in the will must pay a fee twice as much - 0.6% of the value of the inheritance.
Step 3
Find out what is the market value of the received movable and immovable property. For real estate appraisals, contact the Bureau of Technical Inventory. The value of other values can be determined by professional appraisers from private organizations. Furniture and household utensils do not need to be assessed unless they are antiques.
Step 4
Check if you can be exempted from the state duty. This is possible if you lived with the testator at the time of death. In this situation, you will not have to pay for the registration of the apartment in possession. Also, a number of other categories of citizens are exempted from payments - invalids and veterans of the Great Patriotic War, as well as Heroes of Russia and the Soviet Union.
Step 5
Find out the details for paying the duty at the tax authority at your place of residence. You can find his address and telephone number on the official website of the Federal Tax Service.
