Situations when grandchildren receive an inheritance from a grandparent, and the parents were not officially married, can complicate the property registration procedure. In order to avoid paying inheritance taxes, it is necessary to prove family ties and belonging to the first or second degree of kinship.
According to Article 174 of the Tax Code of Ukraine: The first degree of kinship includes: children (including those adopted and born after the death of the testator); husband or wife; parents. The second degree of kinship includes: brothers and sisters; grandmother and grandfather (on both sides); grandchildren Heirs of these degrees are entitled to zero inheritance tax, but this entitlement must be confirmed. Check whether there are official documents that confirm family ties. These can be: birth certificates (of the heir, his parents); parents' marriage certificate (if they were officially married); civil status records. If there are no documents confirming the family ties between a grandchild and a grandparent, you should apply to the court to establish the fact of family relations.
Preparation of the application
In the application to the court, be sure to indicate that establishing the fact of family ties has legal significance (for example, for registration of inheritance). Also explain that it is impossible to confirm the connection in another way. Submission of evidence
The following materials are submitted to the court: birth certificates, records from the RAC (if available); photos, correspondence, documents that confirm mutual communication and custody; other evidence (for example, records of medical institutions, if the heir lived with grandparents).
Involvement of witnesses
If necessary, involve witnesses who can confirm family relations (neighbors, relatives, acquaintances). The court issues a decision on establishing the fact of family ties.
After receiving a court decision, the grandson as an heir of the second degree of kinship is entitled to a zero rate of inheritance tax. Without proof of kinship, the tax rate for other heirs is 5% of the value of the property (and for non-residents - 18%). Establishing the fact of family ties through the court may take some time. Meanwhile, the term of registration of inheritance is limited to six months from the moment of the testator's death. It is recommended to start the process as soon as possible to avoid delays and loss of property.
