What is inheritance tax in Russia

Lawyer Mikhail A. Kartashov

Lawyer Mikhail A. Kartashov 2 years ago

How can you accept or refuse inheritance in Russia?

In Russia, the inheritance passes to the heir by law at the time of death. From the onset of the inheritance, the heir must either accept or reject the inheritance within a short period of 6 months. In certain cases, the extension of the deadline may decide on the basis of the court. Carefully! These regulations apply to foreign persons.

Inheritance acceptance

The unconditional acceptance of the inheritance can be made expressly or tacitly. The acceptance of the inheritance in the amount of the property to be distributed means the unconditional acceptance.

Inheritance disclaimer

The renunciation of the inheritance must be expressly declared in writing before a notary in Russia. The recall from the rejection is not allowed. The rejection of redistributive assets is not permitted.

Certificate of inheritance law

Russian inheritance law also has no certificate of inheritance. Proof of the status of the heir is provided by submitting evidence or can result from a notary act - “Certificate of inheritance right”, which is drawn up by a notary at the request of one or more beneficiaries. German certificates of inheritance must be recognized by Russian courts.

The notary initiates the steps necessary to process the inheritance, e.g .:

Establishing the heirs and their respective claims;

Creation of the list of assets with all assets (assets) and liabilities (liabilities) of the testator;

Preparation and execution of the estate administration;

Accepting the claims of the testator's creditors;

Preservation and estate administration;

Issuance of the certificates on the inheritance law and the executor.

In areas or districts of Russia where there is no notary, these powers will be administered by the district administrator.

Heir liability inheritance liabilities

The heir and the quota or universal legatee have unlimited liability in Russia for all inheritance liabilities with their private assets, but only in accordance with the amount of their own inheritance.

If there are several heirs, each co-heir is personally liable in the amount of the respective share of the inheritance.

Heir liability is excluded if the heir rejects the inheritance.

Inheritance jurisprudence

In Russia, the estate administration is carried out by the general court. A probate court as we know it from Germany does not exist.

Inheritance tax

According to Russian law, the estate income of Russian and foreign heirs is exempt from tax. The income received from the testator's copyright is excluded. In this case, the taxable acquisition value is used in 13% for Russian heirs and 30% for foreign heirs. The heirs undertake to enter the estate income in the annual tax declaration to the tax office.


© Dr. Mikhail A. Kartashov, lawyer, publication 69 - 2018 [email protected]