Sooner or later, each person is faced with the inheritance of property that he receives from relatives. But not everyone knows what exactly they can get from the deceased. In this regard, questions arise about what constitutes an inheritance, which categories of rights cannot be transferred to successors. Answers to these questions in this article.
What is hereditary mass?
These are property and obligations that are transferred after the death of a person to his successors. Sometimes it happens that the testator and the heir die simultaneously, for example, in an accident, and then the second can no longer become the owner of the property of the first. In this case, the assignees will be their own relatives, unless otherwise specified in the will. Foreign citizens can also be heirs, they can receive property both legally and by will.
The hereditary mass includes those objects that may be the subject of an inheritance. Usually, property belonging to a person at the time of his death descends into its composition. This may include:
- items, including cash, as well as securities;
- property rights that are contained in the objects of intellectual activity, as well as the right to money that the heir should have received, but did not receive during the life of the testator;
- property obligations, this includes debts that the deceased did not have time to pay (debts can only be in the amount of inherited property, nothing more).
What can be objects of inheritance?
Most often referred to them:
- real estate: apartment, house, summer cottage, garage, etc .;
- movable objects: cars, apartment furniture, money, jewelry, deposits in banks, dividends, some donor items.
Before transferring the property to future rightful owners, the estate is valued in cash. This procedure is required to calculate the amount of state duty. It is paid without fail before acceptance of the inheritance. In accordance with the law, certain categories of citizens (for example, persons with disabilities of the 1st or 2nd group) can receive tax benefits for paying state duties.
It is worth noting that the property is taken in its entirety. Inheritance cannot be taken selectively, for example, only a house if other things are included in the inheritance. Also, one cannot but take a debt. In any case, agreeing to accept the inheritance, the assignee will have to pay debts for the deceased. They are also mandatory part of the transferred responsibilities. Therefore, when accepting an inheritance, it is worth evaluating your benefit. It often happens that debts overlap all the savings and property of the deceased.
What is not part of the inheritance?
Not all rights of the deceased can be transferred to his successors. Property can be inherited only legally, in accordance with accepted standards.
Cannot enter inheritance of law on duties and property, if these objects are inextricably linked with the testator. This item is regulated by the Civil Code of the Russian Federation.
The hereditary mass does not include rights and obligations that are inextricably linked with a person’s personality, for example:
- the obligation to pay child support, as well as the right to them;
- rights and obligations arising from gratuitous use agreements, instructions, etc .;
- tax incentives, subsidies, etc.
- rights and obligations to compensation for harm that was caused to the health and life of citizens.
For example, the composition of the inheritance does not include compensation that was laid upon a person during his lifetime, in accordance with an employment contract.
A lot of controversy over the acceptance of property by assignees arises over the debt of a deceased citizen. In accordance with Russian law, debts are inherited within the value of the transferred property. As for the obligation to pay child support, it is canceled upon the death of the paying person. But the debt on them is transferred to the successors who accepted the property of the deceased.
As for copyright, it is not part of the inheritance. The assignee can only receive the right to reprint, rewrite, or otherwise use the object of these rights. But the author’s name itself cannot inherit. It is inextricably linked with the person.
Separate types of property
Individual things and rights to them are not inherited in a general manner. It has its own characteristics.
If during his life a person was allocated property from the state free of charge or for a reduced price, for example, a car, then this property is inherited under general conditions.
Commemorative and state awards, which do not belong to the state award system of the Russian Federation by decree of the President of the Russian Federation, are transferred to successors also on general terms. As for the orders, diplomas, honorary marks belonging to the state award system, this group of awards is not part of the inheritance.
If the deceased during his life showed a desire to privatize housing, then such an apartment will be included in the inheritance. If the assignees will become the first owners of the apartment, then such housing will have to be issued through the court.
Inheritance of a share in a joint stock company
You can only inherit stocks in a specific order. The right to receive them is concluded in the Civil Code of the Russian Federation in article 1176 of part 3. In some cases, assignees lose their right to receive shares only because they do not take their rights for a long time. The law does not prohibit the distribution of shares between existing shareholders.
Documents for inheritance
Assignees must provide:
- Original extract from the register of AO. The request must be made by a notary public and can already be addressed to a joint-stock company.
- Stock valuation which will help draw up an assessment expert.
- Kinship documents or marriage certificate.
After providing the documents, the notary will issue a certificate of inheritance, which must be provided to the registry holder of the joint-stock company. He will re-register all inherited shares in the name of the heir.
