Inheritance taxes by will. Income tax

Today we learn whether to pay taxes on the inheritance by will (and not only) in Russia. The point is that this issue is really extremely important. Not everyone knows what is going to the heirs in these or those cases. Most often, the inheritance is transferred in the form of real estate. And it is unclear whether it is worth paying a tax. When entering into the inheritance, few people think about this moment. But in vain. After all, in the absence of payment, if necessary, you can lose everything that you were supposed to. Yes, and get a lot of problems with the law and the tax service.

Myth or Reality

Will inheritance taxes be a myth or a reality? There are a lot of changes in this system. It is difficult to follow all. Therefore, yesterday you could not pay taxes, but today - you must. To avoid any surprises, one should constantly be interested in the amendments made to certain laws of the Russian Federation.

The thing is that in fact the tax on the inheritance was abolished. It is this rule that now applies to citizens of the Russian Federation by law. But not in full measure. It turns out that inheritance by law in some cases does require the payment of a certain amount of money.

Like before

Literally a few years ago in this moment some unpleasant moments were traced. And there was confusion. The tax upon entering into the inheritance was paid by all. But in different sizes.

Everything depended not only on the value of the inheritance, but also on the degree of kinship. The more distant the relative, the more he had to pay. Here are some interesting rules. In practice, the order was extremely rare. After all, most often the heirs were the spouses and children.

What was the picture? The inheritance tax in Russia for heirs, as already mentioned, was established depending on the degree of kinship. In the first stage there are always spouses, parents and children. They paid 5% of the cost of everything that they inherited. Grandfathers and grandmothers, as well as brothers and sisters, are heirs of the second stage. They were supposed to pay 10%. All the rest had an inheritance tax (by will and not only) in 20% of the total cost of inheritance.

Nevertheless, they decided to remove such payments. Practice has shown that not everyone is able to pay such amounts. And they do not always enter into the inheritance. In addition, the value of real estate (the most common type of inheritance) varies from year to year. To calculate the exact amount for the heir is becoming more and more difficult. Therefore, after some time, the inheritance by law has ceased to be taxed as such.

What is taxed

As already mentioned, not always people are completely exempt from payment. The tax on entering into the inheritance and is now charged in some cases. True, not too often. But with all relatives who rely on the property of the deceased.

As a rule, cash is taken into account. Or income in other words. All that is obtained by heirs for the owner as a reward for the creation of works of art, works, industrial designs and scientific works is subject to appropriate payments. They are not too high. Please note that you will have to file an additional income tax return at the end of the reporting period. Quite a common phenomenon, which many simply forget.

By template

If someone received an apartment as an inheritance, the tax is not paid. But when people after the death of the owner passes income from scientific, creative, industrial works, they will have to pay. We have already found out.

But how many specifically? The exact amount can not be called. Why? The thing is that the usual tax scheme is used for calculations. For the received inheritance it is necessary to give 13% of your income.

Fortunately, such practice is in fact very rare. Therefore, in most cases, no monetary payments in the form of tax deductions are made. Nevertheless, this is not the only nuance that you will have to consider before you have inherited.

On inheritance by law

But to start a little information about the process in principle. There are at least two forms of inheritance - by law and by testament. To avoid any disputes, who and what has the right to claim, you need to know in which cases it is possible to apply this or that option.

Under the law without a will, all members of the family enter the inheritance of all property in the order of the queue. As a rule, the distribution is valid for first-degree relatives.

In addition, property is divided by law, when in the will indicated "sharing" only of something concrete. Mentioning of the deprivation of the inheritance (partially or completely), refusal in favor of one or another relative, the absence of heirs in the text of the will, and their exclusion as applicants - all this applies here. Therefore, do not think that only a will gives the right to inherit. Not at all.

The main "direction" of inheritance by law is kinship. As already mentioned, it is counted in the order of the queue. Then, and taxes on the inheritance (by will and not only), if necessary, will be paid only to those who get property.

According to the will

What to do if in life a person made up an "estimate of the division of property"? Nothing. According to modern laws, the inheritance tax in Russia, like property itself, will only apply to those about whom it is written in the will. But the action is valid only with respect to the property described in the document. All the rest, not mentioned by the owner, is divided exclusively by law.

By the way, it is not necessary to pay inheritance taxes according to the will most often. General rules apply to this form of inheritance. No taxes, unless it is a question of income for one or another activity of the deceased. At the moment, it is such a system that works in Russia.

Duty

Nevertheless, the problems with our today's issue do not end there. And all this is due to the fact that, regardless of the circumstances, the entire inheritance is subject to certain payments. But not taxes. What is being discussed is usually called a state duty. It is collected on a mandatory basis from all successors upon entering into inheritance.

Its size varies. The inheritance tax in Russia as such is absent, but the state duty is not. Therefore, many believe that for joining the right to inherit and obtaining property from a relative after his death, still need to pay taxes. They can not be called fixed. There are some restrictions, but there are not so many of them. Why prepare yourself?

Calculations of duties

Someone got an apartment as an inheritance? The tax, as has already been said, is not paid as such. It is only about paying the state fee. As practice shows, its value is much lower than the previously existing monetary "contributions".

The thing is that a kinship with the previous owner plays a huge role in this matter. Heirs of the first and second turn pay 0.3% of the amount of inherited property. This rule applies to everyone. The total is taken at the same time. Please note that there are some restrictions. Often, the inheritance of people is huge. But this does not mean that the heirs will have to fork out. The maximum state duty in this scenario is 100,000 rubles. And nothing more. That is, the maximum state fee for inheritance in Russia is set at 0.3% of the value, but not more than 100 thousand for a close relative.

All other heirs are obliged to pay 0.6%. At the same time, the tax on obtaining an inheritance can not exceed 1 million rubles. The difference compared to close relatives is enormous, but in practice, to the relatives of the third stage, the property most often simply does not reach, everything is divided between children and spouses. Occasionally - between parents. Consider this.

When selling

The last point to remember is that after getting the property in the property to pay taxes for it will have to everyone. Exactly the same as for all of their property. Especially it concerns apartments.

If you sell the property received by inheritance, then 13% of the received amount is paid with income. Totally from any taxes, veterans of the Second World War, heroes of the Soviet Union and the Russian Federation, as well as knights (full) of the Order of Glory are released in this matter . In practice, such cases almost never occur. But to know about all the existing restrictions and features still should be. What tax on the inheritance to pay and in general - whether it is necessary to do it? Now you know the answer.