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21.12.2018

Non-residents and inheritance in Ukraine

ATTONEW, LAWYER OF INTERNATIONAL LAW FIRM “KODEX” EXPLAINS HOW THE NON-RESIDENT CAN RECEIVE HERITAGE IN UKRAINE.

Sometimes, due to lack of necessary awareness and generally legal illiteracy, or in the absence of time, a person loses his right to inherit. Currently, there are many situations in which the heir and heritage situated in different countries. Therefore, special attention should be paid inheritance issues in Ukraine by non-residents.

 

Main aspects:

  • place of inheritance: last place of residence of the testator, in some cases, location of real estate / other property;
  • the moment when the right of inheritance appears: from the moment of its opening for persons who have not lived with the deceased;
  • the period to acceptance of the inheritance: for non-residents, as well as for citizens (who permanently reside in the territory of Ukraine) the same - 6 months.

 

Taxation of income (funds, property, property or non-property rights) inherited by a non-resident has a clear legislation.

While for residents the degree of affinity with the testator plays a significant role, for non-residents it does not matter at all.

So, for non-resident heirs, the Inheritance tax rate is 18% from any inheritance object inherited from the successor-resident. In addition, heir must pay a military fee of 1.5% on the object of taxation.

Thus, the total tax is 19.5% of the estimated value of inherited property. Property valuation is carried out by an independent expert. In this case, non-residents heirs are obliged to pay tax to the registration of the inheritance, before obtaining the certificate of the right to inheritance.

In some cases, a separate category of persons may rely on a reduction in the amount of tax.

Very often, in practice, heirs-non-residents intend to alienate property, generally, by selling it. In this case, the heir is required to pay a 18% tax on income from sales transactions. For real estate (for example: apartments, residential building or parts thereof). income received first time in a year from (no more than 1 time a year) from a sale transaction is not taxed.

 

In addition to tax, there are other costs, which depend on a case:

  • for issuing the certificate of the right to inheritance - 2 non-taxable minimum incomes of citizens (there are specific exclusions);
  • payment for registration of the certificate of the right to inheritance;
  • fees for registers usage;
  • administrative fee, etc.

 

Algorithm of actions for inheritance:

1. Submission of an application for inheritance.

2. Setting up a hereditary file with a notary public.

3. A package of documents (they cannot be listed unambiguously, because in different situations different list of documents would be required, therefore the final list should be agreed with lawyers):

  • passport;
  • certificate of death;
  • documents confirming the ownership of the property being the subject of inheritance, etc.

If, for whatever reason, the time limit for applying for the adoption of the inheritance is omitted, you can try to restore it in court, taking into account existing valid reasons. In such cases, the courts determine an additional term.

In general, in practice, courts have little to do with lawsuits that are bundled only for "good reasons" of the 6-month time lapse. Strictly speaking, the "list" of the importance of reasons, even if they are transferred to the SCU, simply do not exist.

Every case is individual, and proper legal support by our professionals is the key to your success. Answers to all questions related to inheritance can be obtained by assigning this case to the specialists of international law firm ​​"KODEX". In addition, your personal presence at the time of registration of the property is not required, due to representation, which is actively used by our company, without any risks for you.