Home / Inheritance / State duty for inheriting an apartment
Legislation is constantly changing; changes are made to the law every year. And you don’t have to enter into an inheritance very often.
State duty for dividing an apartment during a divorce
- If the price of the claim does not exceed 20,000 rubles, you should go to the magistrate’s court, having previously paid a state fee in the amount of 4% of the cost of the claim, but a minimum of 400 rubles. However, it is unlikely that when dividing an apartment it will be possible to limit oneself to such insignificant costs, because the assessed value of real estate is always quite high;
- If the estimated value of the property is 20-100,000 rubles, you will need to pay 800 rubles and 3% of the amount over 20,000 rubles. If the value of the property is over 50,000 rubles, the claim should no longer be filed in the world court, but in the district court;
- If the estimated value of the property is 100-200,000 rubles, payment is subject to 3,200 rubles and 2% of the amount over 100,000 rubles;
- If the real estate valuation is from 200,000 to 1,000,000 rubles, you will need to pay a state duty in the amount of 5,200 rubles and 1% of the amount over 200,000 rubles;
- If real estate is valued above 1,000,000 rubles, the state duty will be 13,200 rubles and 0.5% of the amount over a million. But the upper limit has been determined - 60,000 rubles.
We recommend reading: Notarized transaction for purchasing an apartment
Calculation of state duty when accepting an inheritance
» Judicial practice September 09, 2020
How to calculate the state duty when entering into an inheritance
How to calculate the state duty when entering into an inheritance
This is a fee for the work of a notary. Payment for consultations, fees for preparing requests, issuing documents on notary forms, etc. Tariffs for providing citizens with additional paid legal and technical services can be found on the website of the Department of Justice (in the Dnipropetrovsk region, follow the link). Private notaries charge this fee by agreement with clients. To protect the property rights and interests of citizens and legal entities, a hereditary register has been created.
State duty on inheritance
The submission of this application can be made by a person in person, by mail or through a representative.
When sending an application by mail, the signature of the recipient of the inheritance must be certified by a notary or other authorized person, as indicated in Art. 1153 of the Civil Code of the Russian Federation. As follows from Art. 22 of the Fundamentals of Legislation on Notaries, the performance of notarial acts for which the law provides for a mandatory notarial form (which includes obtaining a certificate of inheritance rights and mailing an application for acceptance of inheritance) is subject to payment at the rates established by the tax legislation of Russia.
State duty for inheritance
The mandatory amount of state duty has been established: 0.3% of the total amount of property received by inheritance. Payment of a fee in this percentage is obligatory for relatives who occupy the first and second steps of the inheritance line.
However, in any case, the amount of the duty cannot exceed 100,000 rubles. An interest rate is calculated on the value indicated in the assessment in the amount of 0.6% of the value of the property indicated in the assessment.
State duty upon entering into inheritance
It is important that such an assessment of the object must be made on the date of opening of the inheritance. For the issuance of a certificate of the right to inheritance, the spouse, children (including adopted children), parents, full brothers and sisters of the testator pay 0.3% of the value of the inherited property, but not more than 100 thousand rubles. The state duty for other heirs is 0.6% of the cost, but not more than a million rubles.
Let’s do the math: after the death of his parents, an adult son receives an apartment valued at 2 million.
How is a car appraised when taking over as an heir?
To register an inheritance, six months are given. Within the period established by law, the notary must receive all the documents necessary to issue a certificate of accession to the rights of the heir. But don’t delay in determining the cost. According to current legislation, the price determined at the time of the death of the testator has legal force.
When inheriting a car, the notary will require the following documents. application according to the established form.
Is there an inheritance tax and how much should I pay?
Is inheritance taxable now? Not in the generally accepted sense of the word. When they mean inheritance tax under a will in 2020, this means that we are talking specifically about a duty.
As for modern legislation, in matters of inheritance, Chapter 63 of the Civil Code of the Russian Federation has priority.
A will has not been drawn up The will contains instructions regarding the inheritance of certain property, and the rest must be divided according to the law The text of the will contains instructions about complete or partial disinheritance The court found that the will is fully or partially invalid There are no heirs under the will The heirs refuse the inheritance or transfer to his other persons entitled to this property. Heirs are excluded from the right to receive property under a will. If the property is recognized as escheated - in the absence of heirs by law. The main factor giving the right of inheritance is kinship.
State fees for notary services and the cost of notary work
According to Art. 333.38 of the Tax Code of the Russian Federation, the state fee when applying for notarial acts is not charged from individuals - for issuing certificates of the right to inheritance when inheriting: a residential building, as well as the land plot on which the residential building is located, apartments, rooms or shares in the specified real estate , if these persons lived together with the testator on the day of the testator’s death and continue to live in this house (this apartment, room) after his death, bank deposits, funds in bank accounts of individuals, insurance amounts under personal and property insurance contracts, payment amounts labor, copyrights and amounts of royalties provided for by the legislation of the Russian Federation on intellectual property, pensions. individuals - Heroes of the Soviet Union, Heroes of the Russian Federation and full holders of the Order of Glory - when applying to authorities and / or officials performing notarial acts; individuals - participants and disabled people of the Great Patriotic War - when applying to authorities and / or officials Disabled persons of groups I and II performing notarial acts are exempted by 50% from paying state fees for all types of notarial acts. 200 rub.
ABC of finance
x 0.3%) Otherwise, the state duty will be 12,000 rubles. (RUB 2,000,000 x 0.6%) If there are several heirs (in particular, heirs by law, by will, or heirs entitled to an obligatory share in the inheritance), the state duty is paid by each heir. Valuation of a patent. rights to obtain a patent, various property rights are carried out in the manner established by the Tax Code of the Russian Federation, on the day of opening of the inheritance.
The amount of the duty depends directly on the value of the property being inherited. — 0.3% of the value of the property if the heirs are close relatives: children, spouse, parents, siblings, but not exceeding 100,000 rubles. The Tax Code of the Russian Federation regulates categories of citizens who are exempt from paying state duties on inheritance.
According to paragraph 5 of paragraph 1 of Article 333.38 of the Tax Code of the Russian Federation
Taxes and state duties upon inheritance
For subsequent heirs, as well as non-relatives of the deceased, the amount of state duty is 0.6% of the value of the property being inherited. It is most profitable to use the inventory value, however, since 2020, the legislation has been changed in such a way that the cadastral value should be used to calculate taxes, since it more realistically reflects the state of affairs.
Property valuation
Good afternoon Please tell me, my great-grandmother wants her house to belong only to me after her death, so that no one can challenge this in the future. We wondered what kind of paper needs to be drawn up, some say a deed of gift, others say a will will be enough, my great-grandmother is registered in the house, my mother, that is, her granddaughter and my son (a minor), please tell me what kind of paper is still worth getting and what the approximate cost is.
Do I need to pay tax when entering into an inheritance?
The exact amount of the fee will be determined only after an independent appraiser carries out an assessment and calculates the full value of the property; inheritance tax, as stated above, is not paid.
It must be remembered that the market valuation of an item, which significantly increases the amount of the state duty, is not mandatory: to perform notarial actions, a BTI certificate about the inventory value of the property on the day of death is sufficient. Since the inheritance tax on an apartment or other real estate has been abolished, a document such as a will becomes important.
Valuation of an apartment for inheritance
or organizations (bodies) for recording real estate objects at their location - paragraph 8 of Art. 333.25 Tax Code of the Russian Federation Thus. the heir has the right to decide for himself. what type of value to use to determine the amount of state duty: market (order a report from an appraisal company) or cadastral (find out at the cadastral chamber).
Naturally. It is more profitable to calculate the duty on the lowest cost of the apartment.
How much does it cost to register an inheritance with a notary?
On average, expenses are about 20 thousand rubles. For example. You are the only daughter of a deceased parent, and therefore you receive a car and an apartment belonging to him and other cash savings in a bank card account. The total estimated value of the property is estimated at 6 million rubles. From here you can already calculate how much it costs to register an inheritance with a notary based on the percentages described above.
For the provision of services for issuing a certificate of inheritance rights for state notary offices, the current legislation establishes the following fee: 0.3% of the value of the inherited property, but not more than 100 thousand rubles. – for children (including adopted children), spouses, parents, full brothers and sisters of the testator 0.6% of the value of the inherited property, but not more than 1 million rubles.
Calculation of state duty when filing a claim: how to calculate the exact cost
Who is obliged to pay
The state fee when filing a claim is paid by the plaintiff. This is intended to ensure that claims are filed by a category of citizens who are confident in the seriousness of the defendant’s offense and in their own rightness.
This fact is economically justified and protects against the flow of unfounded complaints and lawsuits.
It is not always the plaintiff who bears the costs. After consideration of the case, if the court sides with the plaintiff, the defendant will reimburse him for legal expenses, including state fees.
Calculation
The amount of state duty is determined by many factors.
The cost of payment is influenced by the price of the claim, property or non-property, and the type of claim, for example, collection of alimony or a claim in an inheritance case.
Also, the amount of the required state fee varies depending on the jurisdiction the court belongs to.
Property nature of the claim
If the plaintiff’s claim is related to compensation for damage and the claim is addressed to a court of general jurisdiction, then the state duty is calculated as a percentage or a fixed amount as follows:
- if the plaintiff’s demands are no more than 20,000 rubles, the payment will be 4 percent of the price, but not less than 400 rubles
- if the price is more than 20,000 rubles, but within 100,000 rubles, 800 rubles of duty and 3 percent of the amount over 20,000 rubles are subject to payment
- if the plaintiff’s claims range from 100,000 to 200,000 rubles, you must pay 3,200 rubles and 2 percent of the amount over 100,000 rubles
- if the claim is assessed in the area from 200,000 to 1,000,000 rubles, then the plaintiff, in addition to the fixed amount of 5,200 rubles, will also pay in addition 1 percent of the amount over 200,000 rubles
- if the plaintiff’s claims amount to more than 1,000,000 rubles, the state duty will be 13,200 rubles and 0.5 percent of the amount, more than 1,000,000 rubles, but in the end cannot exceed 60,000 rubles.
- if it is necessary to challenge non-normative acts of higher authorities or regulatory legal acts of bodies, the citizen will pay 300 rubles. In this case, organizations will pay 4,500 rubles
- if the issue arises of challenging the decisions of officials or recognizing non-normative legal acts of these persons and government agencies as illegal, the fee will be 300 rubles for individuals, legal entities will pay 2,000 rubles.
- public organizations of disabled people
- pensioners when applying to the Pension Fund
- veterans in cases of protection of rights
- disabled people of the second and first groups.
- It is recognized until otherwise proven that the heir accepted the inheritance
- Statement of claim to the court for restoration of the period for accepting an inheritance
Calculation examples
Examples will help you formulate formulas and calculate values.
So, if a person suffered material damage in the amount of 14,000 rubles, then the state duty will be 14,000 x 0.04 (4%) = 560 rubles, since the amount is less than 20,000 rubles.
When the damage caused is estimated at 55,000 rubles and the claims are between 20,000 and 100,000 rubles, then we calculate using the formula:
800 + (55000 - 20000) x 0.03 = 1850 rubles.
Non-property nature of the claim
If the claim as a whole is not subject to assessment, contains non-property claims, or a supervisory complaint is filed, then citizens are required to pay 300 rubles, and organizations - 6,000 rubles.
When collecting alimony, you must pay 150 rubles. Moreover, if the court decides to collect alimony, the amount of the state duty will double.
In divorce cases, the fee will cost the plaintiff 600 rubles.
When applying for a court order, you will have to pay a fee in the amount of half the fee provided for filing the corresponding claim.
When appealing through cassation and appeal procedures, 150 rubles of the fee will be paid by the individual, 3,000 rubles by the organization.
Let's analyze claims in administrative proceedings:
Payment Features
If you have to file a claim with a property and non-property claim, you will have to pay the state fee provided by law in both cases at the same time.
The state fee is not charged in cases related to labor relations, compensation for damage to health or damage caused by a crime, collection of alimony, protection of the interests of the disabled, copyright and related rights, adoption of a child, complaints against the actions of bailiffs and other private complaints against court decisions.
It should be noted that in the case of appeal and cassation appeals in divorce disputes, citizens are also exempt from the fee.
Who benefits?
When filing a lawsuit with a claim of up to a million rubles, the following groups of persons are entitled to benefits:
If the claim exceeds one million rubles, such categories will pay the amount calculated in the general manner, minus 13,200 rubles.
How and where to pay
Remember that if you go to court without paying the state fee, you will receive a refusal. In addition to paying the fee itself, it is important to provide a receipt of payment along with the original to the court clerk as confirmation.
The receipt should be filled out carefully, correctly indicating the details of the current account and the payer’s information, so that in the future you do not encounter the fact that the funds did not reach the addressee. Errors will serve as grounds for refusal to accept the claim. In addition, you can find samples of completed receipts on the Internet.
Please note: it is important not to make a mistake in the receipt details. Depending on which court the claim will be addressed to, for example the Moscow district court or the city court, it is worth finding out in advance all the required information at the court site or on official websites on the Internet.
Now it is possible to accurately calculate the state duty online using sites that offer the services of a state duty calculator. Having determined the amount, you can make the payment at Sberbank branches, terminals and ATMs, through post offices or on specialized web resources.
When the fee is paid, be sure to take all documents confirming the fact of payment. How to quickly calculate the amount of state duty in court, see the explanation in the following video:
01/24/2017 at 12:47
Good afternoon Please explain to me, if I file for collection of alimony for my ex-husband and father of my three children, do I pay a state fee of 150 rubles per claim or for each child? And also if, when a positive verdict is made on my claim in court, the state duty doubles, then how can I ask the court to recover it from the defendant? Thanks in advance for your answer.
01/25/2017 at 13:50
Tell me, where should we turn if we notice that our state duty has not been calculated correctly? It’s simple, we submitted an application, and now we need to pay, but a friend of ours works with accounts, he calculated it and said a different price. Using your methods, we also calculated and it comes out to a different price. Is this our mistake, or those who calculated the state duty for us?
04/13/2017 at 11:12
When my sister (a disabled person of the 1st group) divorced her husband, she did not pay any state fees either when filing a statement of claim in court or when receiving a divorce certificate. According to the court's decision, all legal costs were borne by the defendant. In this regard, I had the following question: what categories of citizens are exempt from paying state duty?
06/02/2017 at 14:59
Hello. Do you happen to know if there are any sites, portals or resources that can automatically calculate this very state duty on my terms? Thanks for the answer. I really need help. There is no opportunity to leave the house.
06/22/2017 at 16:02
In general, of course, it is not clear why in property disputes the amount of the fee fluctuates so much, as if the amount of work the judge does depends on the amount of the dispute. And if you file an application for divorce with simultaneous division of property, i.e. There will be one statement of claim for everything, then how will the state duty be calculated?
Calculation of state duty when extending the period for accepting an inheritance
Hello. please tell me what state duty to pay in the civil process in the case of extending the period for accepting an inheritance and recognizing someone as having accepted the inheritance in the case where the apartment is not escheated and has been registered with the deceased for 3 years. there is no dispute about the right, no one has filed any applications, heirs. except me. No. Thanks in advance for your answer.
September 30, 2020, 00:05 Vladimir, Kaliningrad
Lawyers' answers (1)
Calculation of the state duty when extending the period for accepting an inheritance, hello. please tell me what state duty to pay in the civil process in the case of extending the period for accepting an inheritance and recognizing someone as having accepted the inheritance in the case where the apartment is not escheated and has been registered with the deceased for 3 years. There is no dispute about the right, no one has filed any applications, there are no heirs except me. Thanks in advance for your answer. Vladimir
the requirement to restore the term is non-property; accordingly, the fee will be 300 rubles.
And the requirement to recognize ownership of an apartment already falls into the category of property that is subject to assessment. You need to take a certificate of the cadastral value of the apartment and from this value the amount of the duty is already calculated using the appropriate formula. Here are the formulas.
up to 20,000 rubles - 4 percent of the claim price, but not less than 400 rubles from 20,001 rubles to 100,000 rubles - 800 rubles plus 3 percent of the amount exceeding 20,000 rubles from 100,001 rubles to 200,000 rubles - 3,200 rubles plus 2 percent amount exceeding 100,000 rubles from 200,001 rubles to 1,000,000 rubles - 5,200 rubles plus 1 percent of the amount exceeding 200,000 rubles over 1,000,000 rubles - 13,200 rubles plus 0.5 percent of the amount exceeding 1,000,000 rubles, but not more than 60,000 rubles.
30 September 2020, 15:14
Client clarification
Thank you very much for your answer. I really didn’t think that the state duty is the same both in the case of a dispute about the right, when there is a squabble over the inheritance between the heirs in a court hearing, and in my case, when there is no dispute about the right due to the absence of heirs. although in many comments there is a point of view that in my case the state duty should be 200 rubles and there is no need to evaluate the apartment.
30 September 2020, 20:02
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Calculation of state duty
Reply from 05/28/2014 14:46
The inheritance tax has been abolished, and there is no need to pay anything, since back in 2005 the State Duma of the Russian Federation adopted Federal Law No. 78-FZ of July 1, 2005, which abolishes the tax on property transferred by inheritance. However, for accepting the inheritance and issuing a certificate of the right to inheritance under a will or law, the heirs will have to pay the notary a state fee (notary fee). This is what we will talk about. In accordance with Art. 22 of the Law of the Russian Federation on Notaries, for performing notarial acts, notaries charge a notarial fee in the amount established by Chapter 25.3 of the Tax Code of the Russian Federation. Thus, when registering an inheritance, the heirs will need to pay the notary a state fee (notary fee) for issuing a certificate of title, which, by virtue of paragraph 22, paragraph 1, Article 333.24 of the Tax Code of the Russian Federation, is: 1) close relatives, heirs of the first and second priority - spouses , including children, adopted children, parents, full sisters and brothers - 0.3% of the value of the property that is inherited, but the amount should not exceed 100,000 rubles. 2) other heirs - 0.6% of the value of the inherited property, but the amount should not exceed 1,000,000 rubles. It is also worth noting that the notary fee (state fee) for heirs, both by law and by will, is the same. Moreover, if there are several heirs, then the state duty (tariff) is paid by each heir. Also, do not forget that in accordance with Article 333.38 of the Tax Code of the Russian Federation, there are benefits when notaries issue a certificate of the right to inheritance. Below are the articles of the Tax Code of the Russian Federation.
Section 333.24. Amounts of state duty for performing notarial acts 1. For the performance of notarial acts by notaries of state notary offices and (or) officials of executive authorities, local government bodies, authorized in accordance with the legislative acts of the Russian Federation and (or) legislative acts of the constituent entities of the Russian Federation to perform notarial acts, the state fee is paid in the following amounts: 22) for issuing a certificate of the right to inheritance by law and by will: children, including adopted children, spouse, parents, full brothers and sisters of the testator - 0.3 percent of the value of the inherited property, but not more than 100,000 rubles to other heirs - 0.6 percent of the value of the inherited property, but not more than 1,000,000 rubles
Calculation of inheritance duty
Tax Code of the Russian Federation
INVESTIGATIVE BODIES. RESPONSIBILITY OF TAX AUTHORITIES, CUSTOMS AUTHORITIES, INTERNAL AFFAIRS AUTHORITIES, INVESTIGATIVE AUTHORITIES, AND THEIR OFFICIALS Section IV. GENERAL RULES FOR THE EXECUTION OF THE OBLIGATION TO PAY TAXES AND FEES Section V. TAX DECLARATION AND TAX CONTROL Section V.1. INTERDEPENDENT PERSONS. GENERAL PROVISIONS ABOUT PRICES AND TAXATION. TAX CONTROL IN CONNECTION WITH TRANSACTIONS BETWEEN RELATED PERSONS.
Calculation of inheritance duty
“What legally permitted value can be provided to a notary in order to minimize costs during inheritance?” To calculate the state duty when applying for notarial acts, when entering into inheritance rights, in accordance with the current legislation in the field of taxation in the Russian Federation, the payer of the state duty (the person entering into the inheritance)
Should we pay a fee of up to 100,000 for each property or for the entire property? And how to calculate the duty on shares (400,000) and the current account of the closed joint-stock company? May 22, 2020, 10:44 Ilona, Barnaul Answers from lawyers (1)
Business, current account of an enterprise, closed joint-stock company, property of this closed joint-stock company are not included in the inheritance.
State duty on inheritance
The calculation is made by a representative of a notary's office or other authorized official, to whom the person receiving the inheritance undertakes to promptly provide data on the value of the property received. Article of the Tax Code of the Russian Federation numbered 333.25, in particular, subparagraph 6 of paragraph 1, provides for the calculation of the amount for calculating the state duty from the value of the objects of inherited property determined on the day when the inheritance was opened.
This data can be entered by hand on the printed receipt. The author guarantees that through this service he does not collect or store personal data. At the same time, by using this service, you agree that: - the personal data you provide will be processed, but only for the purpose of generating a receipt - you independently and fully bear the risk of possible dissemination of the personal data you provide. Calculator capabilities.
State fee calculator for court
The state duty calculator presented here for a court of general jurisdiction makes calculations in full accordance with Article 333.19 of the Tax Code of the Russian Federation. The calculations take into account the latest changes in current legislation. When calculating property claims you will need: Determining the value of the claim. More information about what a state duty is, how to pay it, benefits: State duty to court. State duty calculator 2020: State duty amount:
The amount of state duty upon entering into an inheritance
However, now you have to pay a state fee to a notary for issuing a certificate of inheritance. By the way, the amount of the tax that you had to pay before and the state duties differ significantly (the amount of the duty is significantly less). So, how much do you need to pay the notary? In this case, everything is individual, since it is necessary to make an independent assessment of the inheritance received.
How much does it cost to inherit an apartment?
How is this duty calculated and who is exempt from paying it? Who to pay According to the Tax Code of the Russian Federation, the acceptance of real estate as an inheritance is not subject to personal income tax (Article 217, paragraph 18). However, when accepting real estate as an inheritance, each of the heirs is required to pay a fee to a notary for issuing a certificate of inheritance.
State duty on inheritance
For example, the inheritance tax was abolished. Now all citizens of the Russian Federation, receiving property by inheritance (by law or by will), be it a house, apartment, cottage or any other property, are not required to pay tax. Payment of tax is replaced by state duty. The state duty upon entering into an inheritance is a monetary payment that is made by individuals and legal entities if they apply to the relevant authorities to resolve various types of legal issues related, for example, to the preparation of documents.
How to properly register ownership of an inherited apartment
Inheritance of any real estate is not accompanied by payment of inheritance tax. The excess amount of inheritance tax was significantly higher than the state duty before its abolition. When entering into an inheritance, it is required to pay a fee to the state treasury, charged for the issued certificate of the right to enter into an inheritance from notarial authorities. Listed below are categories of persons exempt from state duty in accordance with Article 333.38 of the Tax Code of the Russian Federation who, when preparing documents for inheritance, are not required to pay tax.
I heard that when determining the amount of the fee for issuing a certificate of inheritance, individual property is not taken into account
If there are several heirs (including heirs by law, by will and those entitled to an obligatory share in the inheritance), the duty is calculated on the share of the inheritance due to each heir. If, at the request of the heirs, a certificate of the right to inheritance is issued for part of the inherited property, the duty is calculated from the value of that part of the property indicated in the issued certificate.
Calculation of inheritance duty
View profile Group: Users Messages: 112 Registration: 7/19/2010 From: Zheleznodorozhny User No.: 149620 Thanks said: 0 times At what cost is the state duty on inheritance now calculated? Inventory or cadastral? Happy are those who know the aching feeling of the road, where the wind tears apart the horizons and blows up the dawn!
Group: Users Messages: 267 Registration: 25.5.2011 From: Moscow User No.: 191519 Thanks said: 63 times Quote (Windhover @ 22.9.2014, 13:02) At what cost is the state duty on inheritance now calculated? Inventory or cadastral? The notary will be obliged to calculate according to the Inventory if the corresponding certificate is provided.
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I know the Tax Code (which says that it does not differ and is 0.3% but not more than 100,000 rubles), and I have read all sorts of regulations about what is assessed in different ways (by market and inventory). But anyway. The notary says that when inheriting by law, the state duty is less. I somehow don’t believe it (there is a will, but according to its terms, and if it weren’t for it, the heirs would be the same). I'm interested in the size of the state duty. And could there be problems (not hypothetically, but has anyone actually had this happen in practice) if, in the presence of a will, inheritance occurs according to the law (the heirs are the same).
The amount of inheritance tax for an apartment
Since 2006, heirs are not required to pay taxes when entering into an inheritance.
We read the Tax Code carefully. It is necessary to distinguish between types of taxes. The heirs are the legal successors of the deceased. If the testator had debts for paying real estate taxes, the heirs to whom the house, dacha, apartment, etc. will be transferred will have to pay off the debt.
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Sources: yurist-v-sochi.ru, naslednik.guru, pravoved.ru, rossovet.ru, nov-advokat.ru
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State duties for transactions with apartments 2020 and the legal status of real estate
To obtain a document of title, you should contact the government agency in charge of accounting and control over real estate transactions and confirm the ownership of the apartment. This step will protect your proprietary rights and guarantee the security of transactions related to registered property. The procedure is also important for the state. It allows you to create a system of civil legal circulation, keep control over the movement of funds (state duty) and ensure transparency in transactions.
Procedure for payment and amount of state duty for donating an apartment
Most often, the object of donation is real estate or movable property. You should know that a deed of gift is issued if the value of the gift exceeds 10 thousand rubles. If particularly valuable property is transferred, then in addition to the agreement, the parties draw up a transfer and acceptance certificate.
Often homeowners have to assess its value before a transaction. To do this, you need to contact the appropriate company. Prices for specialist services depend on the region of residence. In addition, when donating property to distant relatives or strangers, you have to pay income tax. True, this is the responsibility of the recipient. Tax legislation establishes the amount of personal income tax. It is 13% for citizens of the Russian Federation and 30% for foreigners.
Calculator for calculating state fees for court and for registration of rights
Calculator for calculating state fees in a court of general jurisdiction and a magistrate's court
is the simplest form and allows you to calculate the amount of state duty to the court when filing a claim of a property nature that is subject to assessment. The online state duty calculator is based on a unique formula for calculating state duty. The amount of the state duty in court is directly related to the size of the claim price, therefore, to calculate the amount of the state duty for the court, you need to enter the value of the amount of the claim price in the upper field of the calculator form, after which the value of the state duty amount corresponding to the entered amount of the claim price will appear in the lower field.
State duty for recognition of ownership of an apartment
Thus, the minimum state duty will be: if the claim price is 1,000,001 rubles - 13,200 rubles.
+ 1/100*0.5 (0.005 rub.) = 13,200.005 rub.
The maximum, respectively, is 60,000 rubles. DIFFICULTY Which of the above categories should the dispute regarding recognition of ownership of an apartment be classified into?
- Not subject to assessment;
- Non-property nature?
- Subject to assessment;
The answer to this question is ambiguous.
Recognition of rights by its nature is a non-property requirement, which is reflected in the practice of arbitration courts. But the practice of courts of general jurisdiction took a different path.
This phenomenon is difficult to explain, since it is purely a product of the judicial practice of courts of general jurisdiction, which, apparently, do not fully understand the essence of this dispute.
Citizens and lawyers are forced to submit to this approach, since otherwise the statement of claim will be left without progress. The Arbitration Procedural Code of the Russian Federation (hereinafter referred to as the Arbitration Procedure Code of the Russian Federation) unambiguously determines the amount and method of calculating the state duty on this issue. According to Part 2 of Art. 103 of the Arbitration Procedure Code of the Russian Federation, for claims for recognition of rights, including property rights, rights of use, rights of possession, rights of disposal, the state duty is paid in the amounts established for claims of a non-property nature.
However, most disputes regarding the recognition of ownership of an apartment are considered in courts of general jurisdiction, since buyers are mainly citizens, and the judicial practice of courts of general jurisdiction has taken the path of recognizing this dispute as being of a property nature.
State duty for dividing an apartment during a divorce
Example: The plaintiff filed a claim for the division of an apartment worth 1,000,000 rubles. The fee was paid to her based on the value of the claim of 500 thousand rubles. An independent assessment revealed that the cost of the apartment was 2 million rubles. The court satisfied the requirement to divide the apartment at the rate of ½ share for each. At the same time, the judge recovered the missing part of the fee from the plaintiffs and, at the same time, the entire amount of the fee for his share from the defendant.
We recommend reading: How to calculate the legal penalty in 2019
State duty for appraising an apartment for a mortgage
An important fact is that the value of the property on the appraisal report must be stated as of the date of death of the decedent.
Valuation of cadastral value Cadastral value is applied to the valuation of real estate and land plots and is defined as the value entered in the state cadastral register of real estate. An independent assessment of property at cadastral value is carried out in a manner regulated by Law No. 135-FZ dated July 29, 1998.
Cost of notary services
4) for the issuance of a certificate of the right to inheritance, issued on the basis of court decisions declaring a previously issued certificate of the right to inheritance invalid, the state fee is paid in accordance with the procedure and in the amounts established by the relevant chapter of the NKRF. In this case, the amount of state duty paid for a previously issued certificate is subject to refund in the manner established by the NKRF. At the request of the payer, the state fee paid for a previously issued certificate is subject to offset against the state fee payable for the issuance of a new certificate within one year from the date of entry into force of the relevant court decision. The same procedure is used to resolve the issue when re-certifying contracts declared invalid by the court;
Additional costs when dividing property through the court
When it comes to litigation, you need to be prepared for significant expenses, because... if the parties do not have significant property claims against each other, then they can settle the issue through an agreement.
Independent assessment
To file a claim, the parties need to establish the value of the property. It is not always possible to do this yourself. Especially if a lot of time has passed since the acquisition of the property, which means its value has changed.
In such a situation, the plaintiff turns to an independent appraiser. This specialist must be a member of the SRO and have valid insurance for his activities. It is necessary to take into account that one appraiser will not be able to conduct an examination of different types of property. Therefore, if you need to evaluate real estate, a vehicle, etc., you will have to contact different specialists.
Sometimes the need to contact an appraiser arises during a hearing on the division of property. It can be carried out at the request of one of the parties or at the initiative of the judge.
The appraiser's services are initially paid for by the plaintiff. After a decision is made in the case, the amount paid can be distributed between him and the defendant depending on the shares received in the property.
The average price in the country for a two-room apartment is 5 thousand rubles, and a car is about 3 thousand rubles.
State duty
Calculating the state duty for a divorce in 2020 is not a difficult matter if the cost of the claim has already been determined (this is the total cost of all property that is subject to division). The rules of procedure are enshrined in Art. 333.19 Tax Code of the Russian Federation. The law provides for a minimum duty of 400 rubles. and a maximum of 60 thousand rubles. Other calculations are a certain percentage of the price of the property being divided.
Is it possible to return the state fee?
When filing a claim for division, a payment document confirming payment of the state fee must be attached to it. And only after this the court makes a decision to begin the trial, refuse it, or return the claim to the applicant. With the last two options, it turns out that the amount of money is deposited in vain. In such cases, the payer has the right to a refund of the money spent.
Who should pay for the division of property?
PlaintiffDefendant
To do this, you must contact the court office with a corresponding application and attach to it a receipt for payment and a copy of the court decision to return the claim or to refuse to consider the case. The court will provide a response within two weeks. If it is satisfactory, then the applicant is issued a certificate, which must be presented to the Tax Service at the place of residence along with the application. It requires you to indicate your payment details. And within a month, Federal Tax Service employees will transfer the entire amount of money to the submitted account.
If the plaintiff withdraws the lawsuit of his own free will, then the fee is not refundable. The same rule applies to situations where the parties, during court hearings, came to a decision to draw up a settlement agreement on division.
On our website you can familiarize yourself with a sample text of the settlement agreement and download it if necessary.
State duty on inheritance
If a claim is filed of a property nature that is not subject to assessment, or a non-property claim, then the amount of the state duty for going to court is 300 rubles (for citizens) or 600 rubles (for organizations) . It turns out that the minimum state duty is 300 rubles, and the maximum is 60,000 rubles. In addition, in Art. 333.20 of the Tax Code of the Russian Federation states that if the claim contains both property and non-property claims, both must be paid in the form of state duty.
State duty for technical work of a notary
The inheritance process begins with a visit to the notary's office.
The heir submits an application for inheritance of an apartment, attaching the necessary documents (you can find out more about this in the articles “Application for inheritance”, “List of documents for inheriting an apartment”).
In the process of studying the circumstances of the inheritance case by a notary, it may be necessary to provide additional documents, contact the judicial authorities, and also obtain notarial services.
Each service provided by a notary in the process of conducting an inheritance case is paid separately! For example:
- certificate of a hidden will – 100 rubles ;
- acceptance of a hidden will – 100 rubles ;
- announcement of the will to the heirs - 300 rubles ;
- confirmation of signature authenticity – 100 rubles ;
- ensuring the safety of inherited property – 600 rubles .
Prices are not final and may vary depending on the notary's fees and service region.
