When contacting a notary, initially the client pays only for drawing up an application. And the amount is small - a few hundred rubles. But how much will you have to pay when you receive a certificate of inheritance?
The payment for notarial services for the registration of the inheritance is calculated from two parts: state duty and payment for technical work with documents. The state duty is charged for the issuance of a certificate of the right to inheritance. The size of her is the same, regardless of whether the inheritance is by law or by will, and according to paragraph 22 of the first part of Art. 333.24 of the Tax Code of the Russian Federation, is:
- for heirs of the first stage (mother, father, wife, children (including adopted children), full sisters and brothers of the deceased) - 0.3 percent of the amount at which the inherited property is assessed;
- for heirs of the second order (uncles, aunts, nephew and niece of the testator, etc.) - 0.6 percent of the value of the inheritance.
At the same time, the amount of state duty for heirs of the first stage should not exceed the amount of 100,000 rubles, and for heirs of the second stage - 1,000,000 rubles. And in order to find out exactly how much money to take for the state duty, notaries send the heirs to independent appraisal firms, where they find out how much houses, apartments or cars cost - all inheritance, in other words.
However, there is a way for the heirs to spend less money on the state duty. To do this, they need to use clause 5 of the first part of Art. 333.25 of the Tax Code of the Russian Federation, which states that in addition to the market valuation of property, you can apply:
- cadastral;
- inventory;
- and a different nominal value of the property.
At the same time, the cadastral or inventory value goes below the market value, which means that the state duty will be cheaper. And for the inventory or cadastral assessment, you also have to pay less to independent firms.
Depending on the type of inherited property, the necessary assessment, in addition to legal entities with the right to conclude such contracts, is carried out by:
- the body of registration of objects at the location, if we are talking about real estate (with the exception of land plots);
- forensic organization of justice, if the car is inherited;
- the cost of land plots is determined by the federal cadastral registration authorities.
If the heirs have several appraisal documents issued by the competent authorities, and the value of the property in them is not the same, the notary is obliged to accept the smallest of them.
From the payment of state fees, according to Art. 333.28 of the Tax Code of the Russian Federation, exempt:
- disabled people of groups 1 and 2 (50% discount for all notary services);
- natural persons, if they inherit housing in which they lived with the testator on the day of death and continue to live there at the time of the opening of the inheritance, if the testator died performing state or public duties, if deposits in banks, insurance amounts, savings on a book, etc. are inherited.d.;
- minors or legally incompetent heirs;
- heir or heiress of employees who were insured against death at the expense of the employer and died due to an accident at the workplace;
- heirs of military personnel, police officers, insured under the compulsory state personal insurance, who died in the service.
The technical work on paperwork means their physical production. There is no regulation on setting the amount of such an amount, therefore it is established locally in each notary district. Such amounts are considered by law to be a source of payment for private notarial practice, however, heirs need to remember that they are not required to agree to additional notary services that they can carry out on their own. The notary has no right to impose technical or legal services.
But in addition to imposing additional services, notaries are able to increase the cost of technical work on paperwork in another way. For example, they may ask the heirs to make a certificate of inheritance for each type of property. And if there are several heirs, then according to the certificate for each of them. All this will result in a decent amount.
Although, according to the law, heirs have the right to choose at their own will whether the certificate will be issued one for all or each copy, and whether it will be issued for the property as a whole or for each specific type. For the natarius, it is beneficial to issue as many certificates as possible so that the heirs have to pay for more services, so there are often cases when the heirs are directly told that there is no opportunity to do one thing for all.
