What documents are needed to register an inheritance for an apartment?

Inheritance of any real estate is usually a long and troublesome procedure, because Ukrainian legislation sets a 6-month deadline for accepting the inheritance from the moment of the death of a close relative (testator).

During this time, the legal heirs must submit an application for acceptance of the inheritance to the local notary and add the necessary list of documents to it. However, what exactly is included in this package of documents?

In this informational article, experts from the Prikhodko and Partners law firm will explain what documents are needed to register an inheritance for an apartment, while analyzing the provisions of the Civil Code of Ukraine.

Who can issue an inheritance for an apartment?

To begin with, the notary determines how the inheritance will be accepted by citizens.If there is a will, only the persons named in it as heirs to movable and immovable property can issue the inheritance.

If there is no will, then the inheritance will be accepted according to the law in order of priority. A total of 6 stages of inheritance are distinguished in practice.Thus, the final list of citizens who can issue inheritance depends on the type of its acceptance.

Is it necessary to pay taxes in Ukraine for registration of inheritance?

There is no separate inheritance tax in Ukraine, so it is subject to the corresponding personal income tax.

There are only 3 rates of this tax, namely:

• 0% - this rate is set for legal heirs who belong to the 1st and 2nd degree of kinship with the testator (for example, wife, husband, son, daughter, father, mother, etc.);
• 5% - this rate is set for legal heirs who belong to other degrees of kinship with the testator (for example, aunt, uncle, nephews and nieces, etc.);
• 18% - this rate is set for any object of inherited property accepted by the heir from a non-resident testator (a person who is a foreigner) or if a resident testator bequeaths property to a non-resident testator (a foreigner). At the same time, the degree of kinship is not important for the application of this tax rate.

It is worth noting that if the heirs pay personal income tax in the amount of 5% or 18%, they must also pay an additional military levy - 1.5%. This rule does not apply to heirs who receive inheritance with zero tax.

Pay attention! Regardless of whether the inheritance is accepted by law or by will, the tax rates determined by law do not change.

What documents are required to register an inheritance for an apartment?

In order to issue an inheritance to an apartment, the heirs must submit the following package of documents to the notary, namely:

• documents certifying the identity of the heir - passport, ID card, RNOCPP, etc.;
• the original document certifying the death of the testator (usually a death certificate);
• a document showing the place of registration of the deceased person (testator) and the list of persons who were registered with him and lived with him at the time of death (for example, a house book or a certificate of the balance holder of real estate, etc.);
• a will (if the testator made it during his lifetime);
• in the case of registration of inheritance by law - documents that can confirm the family ties of the heir and the deceased person (certificates of the RACS authorities on birth, marriage, change of name or surname, court decision establishing the fact, etc.);
• title documents for immovable property, which confirm the legality of its acquisition in the property of the testator (for example,a certificate of ownership, an extract from the Register of Property Rights to immovable property, a gift or sale agreement, etc.);
• a document confirming the payment of the mandatory state duty for opening an inheritance case (for example, a receipt from a financial institution);
• and many others.

If you want to issue an inheritance, but you do not have all the necessary documents to submit an application for its acceptance, then in this case you should contact the Prikhodko and Partners law office for help.

Our lawyers know all the practical features of accepting an inheritance, as they have thorough knowledge of the inheritance law of Ukraine and have many years of experience in this field.

In turn, this allows you to draw up all the necessary documents for the registration of inheritance in a legally correct and short time. So don't delay and contact our office for help!