Answers to questions of the taxation of the property inherited from close relatives, and also about an order of delimitation of parts of the land lot are given at the property section between several successors.
What taxes it is necessary to pay when receiving inheritance from close relatives
Legal consultation
What taxes it is necessary to pay when receiving inheritance from close relatives?
E.Vlasova, Simferopol area
The property, laws of estate, money, securities and other property assets inherited, in compliance of items “i” item 1.3 of Art. 1 of the Law of Ukraine About a tax on the income of individuals from May 22, 2003, are object of taxation by this tax. The general rate of a tax on the income of individuals makes 15 %.
But thus Law article 13 About a tax on the income of individuals determines also a special order of taxation by this tax of the successors who have come into a fortune from various categories of nasledodatel. So, according to item 13.2.1 of mentioned article when receiving inheritance by the successors being members of the family of a nasledodatel of the first degree of relationship, taxation from the income of individuals is carried out on a zero rate. To members of the family of the first degree of relationship, according to item 1.20.4 of Art. 1 of the Law About a tax on the income of individuals parents, as successor, and parents of his wife or the husband, the husband or the wife of the successor, children, both the successor, and his wife or the husband, including children adopted by them belong. All other relatives are considered as relatives of the second degree of relationship.
When receiving inheritance from the nasledodatel who are not relatives of the first degree of relationship, the object of inheritance is assessed on a rate of 5 % from an inheritance project cost. If the hereditary property is received by any successor, regardless of related communications, from a nasledodatel – the nonresident (the foreign citizen, or the citizen of Ukraine having the constant place of residence and living the most part of year out of the territory of Ukraine), the rate of a tax on the specified income will make 15 %.
Responsibility for charge and transfer of the specified tax in the budget is born by successors. The income of receiving inheritance should be displayed in the annual tax declaration of the person who has come into a fortune. It is necessary to consider also that the notary opening inheritance, is obliged to send information on issue of certificates on the right to inheritance to the terms established for tax quarter.
Together inherited the land lot. Whether it is possible to determine borders of a part of everyone by the agreement of physical persons owners of land, instead of through court? What then documents it is necessary to submit and where – to department of ground resources or BTI?
F.Peretinov, Saki
The order of the section of hereditary property between successors and the size of shares of each of them is defined by article 1278 of the Civil code of Ukraine. According to it, shares of each of successors in inheritance are equal if the nasledodatel in the will itself didn’t distribute inheritance between them. Thus, each of successors has the right to allocation of its share in nature. It follows from this that at inheritance by two or more persons of one object of hereditary property, this object is in their common share property, and concerning it application of standards of articles 355-367 of the Civil code regulating the relations, the rights of the common share property connected with implementation is possible. According to Art. 367 of the Civil code, the object of the common share property can be divided in nature between sosobstvennik according to the arrangement between them. This rule confirms also Art. 88 of the Land code of Ukraine.
Therefore, the inherited land lot can be divided in equal shares (if only in the will, in case of its existence, it was not specified other) on the basis of the contract between successors. Such contract is subject to the obligatory notarial certificate.
For allocation of sites in nature in department of ground resources of regional, city council, besides the mentioned contract, it is necessary to put in statements for the site section from each of the parties, the state act of a nasledodatel and the draft of the section of the land lots. The order of production of the draft of the section and definition of border (boundary path) of the land lot at allocation in nature of a share of the site being in the common share property is defined by Technical instructions concerning delimitation of the land lots of the common and common joint property in the built-up territory in the settlements, approved as Goskomzem Ukrainy on May 18, 1998 According to this document, drafts of the section of the land lots are subject to the state zemleustroitelny examination and affirm the appropriate state authorities then borders of again formed sites are transferred to nature (on the district) on the basis of what the state acts of an ownership right on the earth stand out.
Questions of our readers were answered by the leading expert of KGA UKTs Ivan Lisova.