Attorney
Specializes in civil and family law. Experience in civil service in the field of DRACS (State Registration of Civil Status Acts) helped to better master the subtleties of civil and family and inheritance law. Also researches the inheritance law systems of continental Europe and the USA (I write scientific articles to enter graduate school)
Receiving an inheritance from the Russian Federation
The Russian-Ukrainian war, the severance of diplomatic relations, the absence of direct postal communication, and the imposed sanctions restrictions have significantly complicated the formalization of inheritance located in the territory of the aggressor state.
At the same time, these circumstances do not in themselves terminate the inheritance rights of Ukrainian citizens and do not create a general prohibition on their acquisition of property through inheritance.
Is it possible today to accept an inheritance after the death of relatives who resided in the territory of a state with which Ukraine has severed diplomatic relations? Which legislation applies, is representation by proxy permissible, and how should one proceed if the deadline for accepting the inheritance has passed? Let us consider these issues from a legal perspective.
Right of Ukrainian citizens to inherit property
Under Articles 1111 and 1116 of the Civil Code of the Russian Federation, inheritance is carried out by will or by law, and the circle of persons who can be called to inherit does not provide for a general exclusion of Ukrainian citizens. Therefore, the citizenship of the heir itself cannot be considered an independent ground for refusing to accept the inheritance.
In cases involving a foreign element, determining the applicable law is of primary importance. In particular, Article 1224 of the Civil Code of the RF provides for a general reference of inheritance relations to the law of the state of the deceased’s last place of residence.
At the same time, the inheritance of real estate is governed by the law of the state of its location, and real estate entered into the state register of the RF is governed by Russian law. Therefore, the place of residence of the deceased and the location of each object of inheritance must be evaluated separately.
The estate may include residential houses, apartments, land plots, vehicles, bank deposits, corporate rights, and other property rights and obligations that do not cease with the death of the person.
At the same time, the right to acquire an inheritance should be distinguished from further use, state registration, alienation of property, and settlements under transactions, regarding which special restrictions may apply.
Accepting inheritance by power of attorney
According to paragraph 1 of Article 1153 of the Civil Code of the RF, acceptance of an inheritance is permitted through a representative if the power of attorney specifically provides for the authority to accept it. Thus, the personal presence of the heir before a notary is not an absolute legal requirement.
It is necessary to distinguish between the legal fact of accepting an inheritance and the subsequent formal registration of inheritance rights. Depending on the scope of authority, a representative may submit applications, receive documents, apply for the issuance of a certificate of inheritance rights, and perform other actions provided for by law.
The wording of general representation of interests alone may not be sufficient: the authority to accept an inheritance should be explicitly stated.
Article 1153 of the Civil Code of the RF also permits the submission of an application on which the heir’s signature is certified in the prescribed manner, without delegating the authority to accept the inheritance to a representative. However, the actual ability to transfer and accept the relevant document requires a separate check in light of current communication and document flow restrictions.
Peculiarities of sssuing and using a power of attorney
A power of attorney can be notarized by a notary of Ukraine or another state of residence of the heir. To use the document abroad, it is necessary to establish the requirements regarding its form, translation, certification, and recognition.
At the same time, the pre-war document workflow procedure cannot be applied mechanically: the operation of the Minsk Convention on Legal Assistance in relations between Ukraine and the RF was suspended, and subsequently its operation ceased for Ukraine.
Before notarizing a power of attorney, it is advisable to check not only its wording, but also the possibility of the document being accepted by the relevant notary at the place of opening of the inheritance. This helps prevent a situation where a formally certified document cannot be used for a specific inheritance action.
Which documents matter for an inheritance case?
The list is determined by the grounds for inheritance, the composition of the property, and the available evidence.
At the initial stage, the following are usually analyzed:
- the death certificate of the deceased and documents regarding their last place of residence;
- documents proving the identity of the heir, confirming family relations or the existence of a will;
- title-establishing documents and information about real estate, vehicles, accounts, and other assets;
- information about other heirs, previously opened inheritance cases, and possible inheritance disputes;
- power of attorney and documents required for its use at the place of opening of the inheritance.
Time limits for accepting inheritance and consequences of missing them
Under Article 1154 of the Civil Code of the RF, the general period for accepting an inheritance is six months from the date of its opening. Its expiration does not always mean the final loss of inheritance rights, but it requires checking factual circumstances and available evidence.
Under Article 1155 of the Civil Code of the RF, a court may reinstate the deadline if the heir did not know and should not have known about the opening of the inheritance or missed the deadline for other valid reasons, subject to applying to court within six months after such reasons ceased. The law also provides for an out-of-court mechanism with the consent of the heirs who have already accepted the inheritance.
Separately, item 2 of Article 1153 of the Civil Code of the RF regarding actual acceptance of inheritance must be taken into account. This concerns, in particular, taking possession or management of the property, measures to preserve property, or expenses for its maintenance. The presence of such actions must be confirmed by proper evidence; relationship to the deceased alone does not prove acceptance of the inheritance.
War, movement restrictions, and the absence of direct postal communication do not reinstate deadlines automatically. For legal assessment, it matters what specific obstacles existed, for how long, and whether the heir had another real way to timely assert their rights.
Impact of sanctions on inheritance rights
A distinction must be made between the emergence of an inheritance right, notarization, state registration of acquired property, and subsequent disposal of it. The absence of a general prohibition on inheritance for citizens of Ukraine does not mean the absence of special rules regarding individual assets and transactions.
In a specific case, the type of property, status of the participants in legal relations, location of assets, applicable restrictions on their alienation, and other legally significant circumstances are subject to assessment.
This particularly applies to bank assets, land plots, and property whose subsequent sale may require a separate legal check.
Difficulties in registering inheritance during war and possible ways to solve them
| Practical situation | What to consider | Possible approach |
| No possibility to travel in person | A personal trip may be dangerous or impossible | Assess the possibility of accepting inheritance through a representative by power of attorney |
| No direct postal communication | Transferring original documents requires separate planning | Agree in advance on the list, form, and permissible procedure for transferring documents |
| The six-month period is expiring | Delay may complicate the realization of inheritance rights | Promptly check the date of opening of the inheritance and the available method of filing an application |
| Documents issued abroad | Issues regarding translation and recognition of documents may arise | Before notarizing a power of attorney, check requirements for its content and execution |
| Inheritance includes an apartment or bank account | Formalizing the right and subsequent disposal of the asset are different procedures | Separately evaluate registration, tax, and other applicable restrictions |
Taxation of inheritance
In accordance with paragraph 18 of Article 217 of the Tax Code of the RF, income received by individuals through inheritance, as a general rule, is not subject to personal income tax, with established exceptions, in particular regarding certain author and patent royalties. This is not identical to exemption from notary and registration fees.
Separately, consequences under Ukrainian tax legislation should be evaluated. Article 174 of the Tax Code of Ukraine provides special rules for inheritance received from a non-resident deceased person, and other cases of inheritance with a foreign element.
The conclusion regarding taxation depends primarily on the tax residency of the parties, characteristics of the property, and the specific legal context.
What needs to be checked before registering inheritance?
The analysis of an inheritance case with a foreign element is best started by answering the following questions:
- where was the last place of residence of the deceased and in which state is each inherited property located;
- is there a will, who belongs to the circle of heirs, and is there a dispute regarding inheritance rights;
- when was the inheritance opened, was an application submitted within the established period, and is there evidence of actual acceptance;
- what requirements apply to power of attorney, translation, and other official documents;
- are there special sanctions, registration, or tax restrictions regarding specific property.
Legal assistance in inheritance cases with a foreign element
Inheritance of property located outside Ukraine requires a comprehensive legal analysis: from determining applicable legislation and grounds for inheritance to preparing documents, assessing deadlines, and selecting an admissible mechanism for exercising inheritance rights.
Attorney legal assistance may cover evidence analysis, preparation of applications and powers of attorney, determination of a legal position, and counseling on possible ways to protect the heir’s interests.
Thus, even under war conditions, citizens of Ukraine are not deprived of the opportunity to accept an inheritance located in the territory of the Russian Federation.
At the same time, the result depends on specific circumstances: the status of the heir, the place of opening of the inheritance, the composition of the property, deadlines, the proper execution of documents, and applicable legal restrictions. That is why formalizing inheritance rights is best started with an individual legal evaluation.
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Did your relatives in Russia leave behind property, but you don’t know how to inherit it?
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Did you miss the deadline for accepting an inheritance in the Russian Federation due to the war?
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Do you wish to claim an inheritance in the Russian Federation but are unsure if there are restrictions in place for Ukrainians?
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