Rus Articles Journal

The last will and hereditary marathon of

In this article will be a question of the procedural moments of registration of will of the testator and the introduction in inheritance, and also of the new law No. 78 - Federal Law from 01. 07. 2005 which comes into force since January 1, 2006 and cancels a tax on inheritance (see also No. 228 KDO of December 9 “Donation of real estate: the last train departs“).

Expression of will in writing We already wrote


about the inheritance priority established by the III part of the Civil code of the Russian Federation according to the will over inheritance under the law. Also philosophized about expediency of that, it is how better to take care of everything beforehand, having in writing stated the will, and then to live long and happily. If the life situation or system of the relations essentially change, the document can always be rewritten or cancelled.

Procedure is simple

- any acting notary of the country is competent to certify the will of any Russian, irrespective of the place of its accommodation, finding of hereditary real estate and other good. Successors of material values already in the place of the last registration of the testator will come However, into inheritance.

“The will cost“ is small

. The duties collected at its drawing up - 1,0 minimum wage rates, that is only 100 rubles. If the real estate is bequeathed, it is better to submit to the notary the title document (the contract of privatization, purchase and sale, donation, the certificate of ZhSK of payment of a share and so forth) - in order to avoid mistakes or inaccuracies. Persons in favor of whom the will is made out are not obliged to be present at this historical event. However it is better to specify in the document, besides a surname, a name, middle names and dates of birth of potential successors, also their passport data and a place of registration. That they had not to prove in addition that the testator meant them.

Drawing up the will does not deprive of the person subsequently of the right to dispose of the once “otpisanny“ property: to sell, present, change. In this case the will will be executed in the rest of testamentary orders (after sale, for example, there is no giving and/or the car need to rewrite the will separately on the apartment if both that, and another was mentioned in the document, and the third).

Not only notary...


In the Civil code of the Russian Federation specified the extensive list of the persons having the right to certify the will instead of the notary. Chief physicians, their deputies or doctors on duty of hospitals and hospitals, directors or chief physicians of the nursing homes and disabled people, captains of ships swimming under the flag of the Russian Federation, chiefs of expeditions, commanders of military units, chiefs of places of detention can do it. But along with them the will has to be signed by the uninterested witness. The person in favor of whom (or his close relatives) the property of the testator is bequeathed cannot act as the last. Besides, such document has to be immediately sent through judicial authorities to the notary at the place of residence of the testator.

needs to be considered that similar wills, despite their full legality, especially easily, in comparison with notarially certified, can be challenged in court. And from applicants of the claim not competences of “substitute of the notary“, but a condition of the testator are more often called in question - how adequately he realized sense and legal consequences of the actions? The will can be made only by the citizen possessing at the time of his writing capacity in full.

If as a result of accident or a disease of people survived, but there are bases to believe that its mentality suffered, or there was an assumption that the testator acted under duress, the will made by it can be easily challenged after death by his successors under the law. Therefore if not the closest relative expressed desire “to otpisat to you inheritance“, being in hospital, - be not under a delusion concerning simplicity of procedure and legality of powers of the doctor. Invite the notary “to departure better“ - it is a minimum of efforts and expenses, but reliable protection against possible attempts of other applicants to challenge the last will of the dead.

to Successors on a note

the Introduction in inheritance is always made out by

in the place of the last registration of the testator. Authorized notaries in each administrative region run hereditary business. Information on the place of reception of the “necessary“ notary can be obtained in Notarial chamber. If it is several such notaries, testators of the area are divided between them or by an address sign, or by alphabet letters with which their surnames begin.

If the successor in common lived (was registered) with the testator on a living space, the share in which is subject to transition by inheritance, for it there is no restriction on the term of the statement for the rights as it is considered actually accepted inheritance. Though you should not delay paperwork. But if you come into a fortune in the form of real estate to other address, it is necessary to hurry with filing of application. For this purpose the will or documents confirming relationship degree have to be submitted to the notary running hereditary business on the residence (registration) of the testator, earlier than six months from the date of death will expire.

the Term of acceptance of inheritance can only be increased by

in case the successor for a good reason passed it (for example, did not know and had no opportunity to learn) and within half a year after emergence of such opportunity appealed to court with the statement for the rights. Therefore those who wait half a year and address only after that the notary, make a gross blunder and strongly risk to be left with nothing, or - to be the applicants involved in long judicial proceedings with others, in time “taken advantage of the opportunity“.

Some notaries, repeatedly coming up against situations when one more successors “emerged“ at the last minute, suggest applicants to appear as it is possible closer to the termination of semi-annual term. Here you look on circumstances - you have full authority to insist on preliminary reception if the introduction moment in inheritance coincides with the period of holidays, business trips and so forth. But having even prepared documents in advance, the notary all the same will not hand out them until “H“. Any degree of the declared relationship at filing of application should be documented: all certificates on the births, marriages, death etc. reflecting the related relations have to be presented in the original.

After half a year from the moment of death of the testator successors of real estate have the right to register the certificate on the right for inheritance prepared by the notary in territorial authority of the Federal Registration Service (according to the will or under the law). And only then to dispose of it. Along with the rights also duties appear: from the moment of death of the former owner the successor has to pay utilities, taxes and to incur other expenses connected with the maintenance of real estate.

Successors have the right to refuse inheritance within 6 months from the date of death of the testator. They can make it even in that case when they already accepted inheritance. And here “to change the mind“ after registration of such refusal or to refuse inheritance with reservations or under a condition - it is already impossible.

Forgive to


If successors decided to sell to pleasure of the taxation real estate - in addition to a usual package of documents it is necessary to submit the reference from the tax inspection today that there are no debts on taxes in connection with inheritance. The law No. 78 - Federal Law cancels need to pay taxes on inheritance and, respectively, to receive any references from tax. But it will extend only to those whose testator will leave this world from 0 hours 0 minutes on January 1, 2006. For all others - the law has no retroactive force. So far rules below work.

If the successor is a lawful spouse or lived (was registered) together with the dead, the tax is not raised. If is not present - the taxable sum pays off on the basis of the inventory cost of the real estate specified in technical data sheet (if the apartment share is inherited, then also the corresponding share of cost pays off). At the same time the taxable sum of each successor is reduced by a so-called tax deduction. That is it is not taxed at inheritance the sum which is less or it is equal to 850 minimum wage rates (today it is 85 000 rub) . The difference between this sum and cost of the real estate which is due to each successor is subject to the taxation depending on relationship degree - from 3 to 10% (if the successor has no tax benefits). Therefore if the apartment having the inventory cost of 250 thousand rubles is bequeathed to one person, the successor will pay a tax on a difference to 165 thousand rubles. If her three inherit relatives in equal shares - the cost of a share of everyone is slightly lower than a tax deduction: the tax is not paid. But provided that none of them any more this year from anybody inherited anything, - the cost of such receipts received within a year has to be summarized, and the tax deduction concerns total amount.

For obtaining the certificate of lack of debts to the tax inspection (demanded at sale of the inherited housing) should address at first to the tax inspection in the real estate location, to pay all debts of the testator on taxes on property, and also “the“ part of taxes for time which passed from the moment of discovery of inheritance. Besides, it is necessary to receive the corresponding certificate of payment and already with this document to address in tax in the place of own registration (holding the “fresh“ technical data sheet on the apartment confirming its cost at the moment). There will count whether the citizen the successor has to - to pay a tax and what, will make sure of the parting fact with money and will issue the relevant document for a notariate. So the new law not only preserves means of citizens, but also relieves them of multiple efforts and campaigns on instances!

As for, darling, as potential testator (that, alas, inevitably!) it is better not to forget: the more a reality in documentary registration of our will as result of the developed relations with relatives during lifetime, the there are less scandals over our light name after its end. For now - long all years and a good health!