The National Fiscal Service informs
The Main Inspectorate of the MFS in Kyiv city reminds of charging the official fee for certification of the inheritance contract.
Pursuant to article 1302 of the Civil Code of Ukraine dd. 16.01.2003, No.435-IV, under the contract of inheritance, one party (successor) is liable to execute an order of another party (predecessor) and in case of death of the latter acquires the right to the property of the predecessor.
Pursuant to article 1304 of the Civil Code of Ukraine, the contract of inheritance is to be concluded in writing and certified by a notary public.
In accordance with Decree of the Cabinet of Ministers of Ukraine dd. 21.01.1993, No.7-93, as amended, the government fee is charged at the rate set out in par.3 of article 3, for notarial certification of alienation contracts for residential buildings, flats, rooms, summer cottages, garden houses, garages, other immovable property, possessed by a citizen carrying out alienation, including the certification of other contracts stipulating the property evaluation.
The fee charged for notarial certification under the contracts of inheritance makes up one percent of the contract value, but not later than one tax-free allowance of citizens on the day of payment.
