What is included and what is not included in the inheritance

Definition of the concept of “inheritance”, “inherited mass”, “inherited property”

Within the meaning of Section V. of the Civil Code of the Russian Federation (“Inheritance Law”), the concepts of “inheritance”, “hereditary property” and “inherited estate” are identical.

Article 1112 of the Civil Code of the Russian Federation defines the object of the inheritance legal relationship, i.e. the composition of property transferred by inheritance from the testator to other persons (heirs).

In inheritance law, property is understood as broadly as possible - as a complex consisting of an asset (things, property rights) and a liability (property obligations) that belonged to the testator on the day the inheritance was opened. In other words, the inheritance represents the unity of rights (assets) and debts (liabilities) belonging to the testator on the day the inheritance was opened. In particular, the inheritance may include an enterprise as a property complex, which includes things, property rights and obligations.

Inheritance is property that passes by inheritance from the deceased (testator) to the heirs. May include property rights, other real rights, exclusive rights to the results of intellectual activity, as well as obligations encumbering these rights, with the exception of those inextricably linked with the personality of the deceased (Big Legal Dictionary. - M.: Infra-M. A. Ya. Sukharev, V. E. Krutskikh, A. Ya. Sukhareva. 2003.).

Inheritance (Latin patrimonium, bona heredita-ria; successio; hereditas; English inheritance, heirdom) - property rights and obligations that pass after the death of the owner (testator) to another person (heir) in the order of inheritance. Inheritance in the material sense is also called inheritance mass. To acquire an inheritance, the heir must accept it. Acceptance of an inheritance under conditions or with reservations is not allowed in the Russian Federation (Encyclopedia of Law. 2015).

What responsibilities are included in the inheritance?

In addition to material assets, mandatory payments are transferred to the heir after the paperwork is completed. For example, if an apartment encumbered with a mortgage was transferred, the deceased took out a consumer loan and there was no insurance, the debts will have to be paid.

Obligations to repay debts, together with the composition of the inheritance, are acquired by all heirs, they are distributed proportionally according to the amount of material resources received. The heir can only accept all the property or complete the refusal and, if there are no other applicants, the savings will become the property of the state.

What is included in the inheritance?

In accordance with paragraph 14 of the Resolution of the Plenum of the Supreme Court of the Russian Federation dated May 29, 2012 No. 9 “On judicial practice in inheritance cases,” the inheritance includes the property belonging to the testator on the day the inheritance was opened, in particular:

things, including money and securities (Article 128 of the Civil Code of the Russian Federation);
property rights (including rights arising from contracts concluded by the testator, unless otherwise provided by law or contract; exclusive rights to the results of intellectual activity or to means of individualization; rights to receive sums of money awarded to the testator, but not received by him);
property obligations, including debts within the value of the inherited property transferred to the heirs (clause 1 of Article 1175 of the Civil Code of the Russian Federation).

In accordance with Art. 128 of the Civil Code of the Russian Federation, objects of civil rights include things, including cash and documentary securities, other property, including non-cash funds, uncertificated securities, property rights; results of work and provision of services; protected results of intellectual activity and means of individualization equivalent to them (intellectual property); intangible benefits.

As can be seen from the definition of Art. 128 of the Civil Code of the Russian Federation, such objects of civil rights as non-cash funds and uncertificated securities belong to other property and, accordingly, can also be inherited.

Based on Art. 129 of the Civil Code of the Russian Federation, objects of civil rights can be freely alienated or transferred from one person to another in the order of universal succession (inheritance, reorganization of a legal entity) or in another way, if they are not limited in circulation.

The law may introduce restrictions on the negotiability of objects of civil rights; in particular, it may provide for types of objects of civil rights that can belong only to certain participants in the turnover or transactions with which are permitted with a special permit.

The inheritance includes the property of the testator

The Civil Code of the Russian Federation clearly defines the composition of the inheritance. It includes the following objects:

things that belonged to the testator;
property rights;
property obligations;
other property (in particular, property complexes that are heterogeneous in composition, but are independent objects).

Let us consider the listed objects included in the inheritance in more detail.

The testator's belongings.
This is, first of all, real estate, which includes: an apartment, a residential building, a land plot, buildings on a land plot, a garage, a parking space, etc. In addition to real estate, the testator's belongings include a car and other means of transport, jewelry, deposits and bank accounts, cash, securities, etc.
Property rights.
These include exclusive rights to the work created by the testator, to the performance of the work, the right to demand payment of debts to the testator from citizens and organizations that arose during the life of the testator.
Property responsibilities.
These include obligations to repay debt under a bank loan, under a promissory note, under a loan agreement.

The inheritance also includes not only existing rights and obligations, but also rights that the testator did not have time to legally formalize during his lifetime, but took the necessary measures to obtain these rights. In particular, if a citizen submitted an application and documents for the privatization of housing during his lifetime, but died before the transfer of ownership of the housing was completed or before the state registration of ownership, then this residential premises is included in the inheritance. This is due to the fact that the testator was deprived of the opportunity to comply with all the rules for preparing documents for privatization, which he could not be denied.

Let us note once again that the objects listed above, in order for them to be included in the inheritance mass (to be included in the inheritance), must belong to the testator on the day of opening of the inheritance, that is, on the day of his death.

What is not included in the inheritance?

Paragraph 3 of Article 1112 of the Civil Code of the Russian Federation states that such intangible benefits as:

life and health,
personal dignity,
personal integrity,
honor and good name,
business reputation,
privacy,
inviolability of home,
personal and family secrets,
freedom of movement,
freedom to choose place of stay and residence,
citizen's name,
authorship,
other intangible benefits.

The intangible benefits listed in Article 150 of the Civil Code of the Russian Federation are inalienable and non-transferable in any way.

The rights and obligations that are inextricably linked with the personality of the testator are not included in the inheritance

right to alimony,
the right to compensation for harm caused to the life or health of a citizen,
rights and obligations, the transfer of which by inheritance is not permitted by the Civil Code or other laws.

According to paragraph 15 of the Resolution of the Plenum of the Supreme Court of the Russian Federation dated May 29, 2012 No. 9 “On judicial practice in inheritance cases,” the inheritance also does not include “rights and obligations arising from contracts:

free use (Article 701 of the Civil Code of the Russian Federation),
instructions (clause 1 of Article 977 of the Civil Code of the Russian Federation),
commission (part one of Article 1002 of the Civil Code of the Russian Federation),
agency agreement (Article 1010 of the Civil Code of the Russian Federation).”

What is the composition of an inheritance?

Article 1112 of the Civil Code of the Russian Federation approves the procedure for inheritance legal relations. When inheriting property, the rights to ownership are transferred from the testator, after his death, to first-degree relatives on a legal basis or to people, organizations, funds specified in the will.

During the preparation of documents, the composition of the inheritance or the tangible and intangible assets that belonged to the testator during his lifetime are determined. The composition of an inheritance is a collection of valuable things that, in the legal concept, are an inheritance mass. The obligations of the deceased testator in accordance with hereditary succession are also transferred along with valuable items.

Norms of the Civil Code of the Russian Federation that do not allow inheritance of rights and obligations

A number of rights and obligations of the testator arising from an agreement or other transaction do not pass to his heirs, that is, they cease with the death of the testator. For example, the testator was given a power of attorney to complete a transaction. In the event of the death of the testator, his heirs do not acquire the right to perform the actions specified in this power of attorney. The following provisions of the Civil Code of the Russian Federation do not allow inheritance of rights and obligations:

the power of attorney is terminated due to the death of the citizen who issued the power of attorney, the death of the citizen to whom the power of attorney was issued (clause 1 of Article 188 of the Civil Code of the Russian Federation);
the obligation is terminated by the death of the debtor if the performance cannot be carried out without the personal participation of the debtor or the obligation is otherwise inextricably linked with the personality of the debtor. An obligation is terminated by the death of the creditor if the performance is intended personally for the creditor or the obligation is otherwise inextricably linked with the personality of the creditor (Article 418 of the Civil Code of the Russian Federation);
The rights of the donee, who is promised a gift under a gift agreement, do not pass to his heirs (legal successors), unless otherwise provided by the gift agreement. At the same time, the obligations of the donor who promised the donation pass to his heirs (legal successors), unless otherwise provided by the donation agreement (Article 581 of the Civil Code of the Russian Federation);
in the event of the death of one of the annuity recipients, his share in the right to receive annuity passes to the surviving annuity recipients, unless otherwise provided by the life annuity agreement, and in the event of the death of the last annuity recipient, the obligation to pay the annuity is terminated (clause 2 of Article 596 of the Civil Code of the Russian Federation);
the agreement for gratuitous use is terminated in the event of the death of the citizen-borrower, unless otherwise provided by the agreement (Article 701 of the Civil Code of the Russian Federation);
the agency agreement is terminated due to the death of the principal or attorney, recognition of one of them as incompetent, partially capable or missing (Article 977 of the Civil Code of the Russian Federation);
the commission agreement is terminated due to the death of the commission agent, recognition of him as incompetent, partially capable or missing (Article 1002 of the Civil Code of the Russian Federation);
the agency agreement is terminated due to the death of the agent, recognition of him as incompetent, partially capable or missing (Article 1010 of the Civil Code of the Russian Federation);
a property trust management agreement is terminated due to the death of a citizen who is a trustee, recognition of him as incapacitated, partially incapacitated or missing, as well as recognition of an individual entrepreneur as insolvent (bankrupt) (Article 1024 of the Civil Code of the Russian Federation);
in the event of the death of the copyright holder, his rights and obligations under the commercial concession agreement pass to the heir, provided that he is registered or registers as an individual entrepreneur within six months from the date of opening of the inheritance. Otherwise, the contract is terminated (Article 1038 of the Civil Code of the Russian Federation);
the right to receive a testamentary refusal is valid for three years from the date of opening of the inheritance and does not pass to other persons (clause 4 of Article 1137 of the Civil Code of the Russian Federation);
the right to accept an inheritance in the order of hereditary transmission is not included in the inheritance opened after the death of such an heir (clause 1 of Article 1156 of the Civil Code of the Russian Federation);
state awards that were awarded to the testator and which are subject to the legislation on state awards of the Russian Federation are not included in the inheritance. The transfer of these awards after the death of the recipient to other persons is carried out in the manner established by the legislation on state awards of the Russian Federation (Article 1185 of the Civil Code of the Russian Federation);

What rights and obligations are not included in the inheritance?

After the death of the testator, the rights and obligations that are not part of the inheritance cease:

for the validity of powers of attorney for concluding transactions - Art. 188 clause 1 of the Civil Code of the Russian Federation;
obligations, if fulfillment is possible with the personal participation of the debtor or creditor - Article 418 of the Civil Code of the Russian Federation;
the rights of the donee are not transferred, the obligations of the donor remain - Article 581 of the Civil Code of the Russian Federation;
obligations to pay annuity end with the death of the recipients - Article 596, paragraph 2 of the Civil Code of the Russian Federation;
for gratuitous use of the agreement if the borrower has died - Article 701 of the Civil Code of the Russian Federation;
agreements on guarantees after the death of principals and attorneys - Art. 977 Civil Code of the Russian Federation;
under commission contracts, agency contracts, in connection with the death of commission agents, agents - Art. 1002, 1010 Civil Code of the Russian Federation;
trust management of property terminates with the departure of the manager;
a testamentary refusal can be obtained within 3 years after the inheritance is opened, such a right cannot pass to other citizens - Art. 1137 clause 4 of the Civil Code of the Russian Federation;
the inheritance does not provide for hereditary transmission - Article 1156 clause 1 of the Civil Code of the Russian Federation.

The right to state awards that were awarded to the testator is not transferred, except for the provisions established by the Civil Code of the Russian Federation, Article 1185.

Provisions of other laws that do not allow inheritance of rights and obligations

Examples of other legal provisions that prohibit inheritance of certain types of property (both rights and obligations) are the following.

the obligation to pay a tax and (or) fee terminates with the death of an individual - the taxpayer or with the declaration of his death in the manner established by the civil procedural legislation of the Russian Federation (clause 3 of clause 3 of Article 44 of the Tax Code of the Russian Federation). At the same time, the debt of a deceased person or a person declared dead for transport tax, land tax and personal income tax is repaid by the heirs within the limits of the value of the inherited property;
wages not received by the day of the employee’s death are issued to members of his family or to a person who was dependent on the deceased on the day of his death. Payment of wages is made no later than a week from the date of submission of the relevant documents to the employer (Article 141 of the Labor Code of the Russian Federation);
payment of alimony collected in court is terminated by the death of the person receiving alimony or the person obligated to pay alimony (clause 2 of Article 120 of the RF IC);
the social rental contract for residential premises is terminated due to the loss (destruction) of the residential premises, with the death of the tenant who lived alone (clause 5 of Article 83 of the Housing Code of the Russian Federation);
subsoil plots cannot be the subject of inheritance (Article 1.2 of the Law of the Russian Federation of February 21, 1992 N 2395-1 “On Subsoil”);
accrued amounts of funded pension due to the insured person in the current month and remaining not received due to his death in the specified month are not included in the inheritance and are paid to those members of his family who belong to the persons specified in Part 2 of Article 10 of the Federal Law " On insurance pensions” and lived together with this insured person on the day of his death, if the application for the unreceived amounts of the specified pension followed no later than six months from the date of death of the insured person. When several family members apply for the specified amounts of funded pension, the amounts of funded pension due to them are divided equally between them (clause 3 of Article 13 of the Federal Law of December 28, 2013 N 424-FZ (as amended on March 7, 2018) “On Funded Pension”) ;
sale, donation and inheritance of combat short-barreled hand-held award weapons are not allowed (Article 20.1 of the Federal Law of December 13, 1996 N 150-FZ (as amended on March 7, 2018) “On Weapons”). At the same time, donation and inheritance of civilian weapons registered with the federal executive body authorized in the field of arms trafficking, or its territorial body, are carried out in the manner determined by the legislation of the Russian Federation, if the heir or the person in whose favor the donation is made, licenses for the purchase of civilian weapons (Article 20 of Law No. 150-FZ “On Weapons”).

Features of inheritance of certain types of property

Chapter 65 of the Civil Code of the Russian Federation is devoted to the peculiarities of inheritance of certain types of property, which includes the following articles:

Inheritance of rights related to participation in business partnerships and societies, production cooperatives (Article 1176 of the Civil Code of the Russian Federation)
Inheritance of rights related to participation in a consumer cooperative (Article 1177 of the Civil Code of the Russian Federation)
Inheritance of an enterprise (Article 1178 of the Civil Code of the Russian Federation)
Inheritance of property of a member of a peasant (farm) enterprise (Article 1179 of the Civil Code of the Russian Federation)
Inheritance of things with limited negotiability (Article 1180 of the Civil Code of the Russian Federation)
Inheritance of land plots (Article 1181 of the Civil Code of the Russian Federation)
Features of the division of a land plot (Article 1182 of the Civil Code of the Russian Federation)
Inheritance of unpaid amounts provided to a citizen as a means of subsistence (Article 1183 of the Civil Code of the Russian Federation)
Inheritance of property provided to the testator by the state or municipality on preferential terms (Article 1184 of the Civil Code of the Russian Federation)
Inheritance of state awards, honorary and memorable signs (Article 1185 of the Civil Code of the Russian Federation)

The procedure for including property in the inheritance mass

The first thing that needs to be done is to file an appropriate claim in court to include specific property in the estate. Usually such cases are considered in a general claim procedure. Often, the document on inclusion in the inheritance includes various objects that belonged to the deceased during his lifetime, the rights to which, for some reason, were never established.

In such a situation, the heirs will have to face a lot of difficulties. The first thing that needs to be done is to prove by going to court that the specific property actually belonged to the testator.

Without this, the property will not be included in the estate. The inheritance of different categories of property is regulated by the provisions of chapter number 65 of the Civil Code of the Russian Federation .

For the most part, it concerns the inheritance of large objects: enterprises, companies. This should also include the rights to participate in cooperatives. We are talking about rights that imply participation in various commercial organizations, if inheritance concerns the rights to the property of peasant farms.

As for the inheritance of a citizen participating in various business partnerships and companies, it usually includes shares (shares) in various authorized capitals of other business partnerships and companies that belonged to the person at the time of his premature death.

For example, the inheritance of a participant in a joint stock company usually includes shares that were the property of the deceased. Persons who inherit such property automatically become members of the Joint Stock Company.

To include property in the inheritance, you must submit an application to the notary for acceptance of the inheritance within six months after the death of the testator. In some cases it may be increased.

This must be done if property is transferred by will or inheritance by law. The application must indicate what property of the deceased the person wishes to receive.

The procedure for including property in the inheritance is carried out using the norms and articles of the Civil and Family Codes.

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1) Compensation for harm

The right to compensation for harm caused to the life or health of the victim is not included in the inheritance; the inheritance includes claims for the collection of amounts actually accrued as compensation for damages, but not paid to him during his lifetime.

The Plenum of the Supreme Court of the Russian Federation in Resolution No. 1 of January 26, 2010 “On the application by courts of civil legislation regulating relations under obligations resulting from harm to the life or health of a citizen” indicated the following:

“Since, by virtue of Part 2 of Art. 1112 of the Civil Code of the Russian Federation, the right to compensation for harm caused to the life or health of the victim is not included in the inheritance; his heirs have the right to file independent claims in court or enter into the process in the manner of procedural succession (Article 44 of the Civil Procedure Code of the Russian Federation) only for claims for actual recovery accrued to the victim as compensation for harm, but amounts not paid to him during his lifetime.”

The inheritance includes monetary compensation for moral damage awarded to the rehabilitated person, but not received by him during his lifetime

His heirs have the right to demand compensation for property damage caused to the rehabilitated person in the event of his death.

Considering that the right to compensation for moral damage in monetary terms is inextricably linked with the personality of the rehabilitated person, in accordance with Article 1112 of the Civil Code of the Russian Federation, it is not part of the inheritance and cannot be transferred by inheritance. Therefore, in the event of the death of the rehabilitated person before the resolution of the claim filed by him in court for compensation for moral damage, the proceedings in the case are subject to termination on the basis of paragraph seven of Article 220 of the Code of Civil Procedure of the Russian Federation.

Courts must keep in mind that monetary compensation for moral damage awarded to a rehabilitated person, but not received by him during his lifetime, is included in the inheritance (clause 24 of the Resolution of the Plenum of the Supreme Court of the Russian Federation dated November 29, 2011 N 17 (as amended on April 2, 2013) “On practice of application by courts of the norms of Chapter 18 of the Criminal Procedure Code of the Russian Federation, regulating rehabilitation in criminal proceedings”).

2) Rights and obligations from the transactions of the testator

The obligations of the seller under the purchase and sale agreement pass to his heirs

Based on Articles 58, 1110 and 1112 of the Civil Code of the Russian Federation, the seller’s obligations under the sales contract are transferred to his universal legal successors. Therefore, the buyer of real estate has the right to file a claim for state registration of the transfer of ownership (Article 551 of the Civil Code of the Russian Federation) to the heirs or other universal legal successors of the seller (clause 62 of the Resolution of the Plenum of the Supreme Court of the Russian Federation No. 10, Plenum of the Supreme Arbitration Court of the Russian Federation No. 22 of April 29, 2010 (in ed. dated June 23, 2015) “On some issues arising in judicial practice when resolving disputes related to the protection of property rights and other property rights”).

Inclusion in the estate of an apartment that the testator did not have time to privatize

By inheritance, not only already existing rights and obligations are transferred, but in cases provided for by law, also rights that the testator did not have time to legally formalize during his lifetime, but took the necessary measures to obtain them. Thus, in paragraph 8 of the Resolution of the Plenum of the Supreme Court of the Russian Federation of August 24, 1993 No. 8 “On some issues of application by courts of the Law of the Russian Federation “On the privatization of housing stock”” the following is stated:

“If a citizen who submitted an application for privatization and the necessary documents for this died before the execution of an agreement for the transfer of residential premises into ownership or before the state registration of property rights, then in the event of a dispute regarding the inclusion of this residential premises or part of it in the inheritance estate, it is necessary to have in view that this circumstance in itself cannot serve as a basis for refusing to satisfy the heir’s claim if the testator, having expressed his will during his lifetime to privatize the occupied residential premises, did not withdraw his application, since for reasons beyond his control he was deprived of the opportunity to comply with all rules for processing documents for privatization, which he could not be denied.”

Inclusion of residential premises in the estate in the case where the testator filed an application for privatization, but died before the agreement was executed

The inclusion of residential premises in the estate at the request of the heir is permitted in the case where a citizen (testator), who wanted to privatize the residential premises, submitted an application for privatization and all the documents necessary for this, did not withdraw it, but died before the execution of the contract for the transfer of residential premises to property (before state registration of property rights).

The mere desire of a citizen to privatize residential premises occupied under a social tenancy agreement, in the absence of mandatory actions on his part (application during his lifetime personally or through a representative with a corresponding application and the necessary documents to the authorized body) by virtue of the provisions of Art. 2, 7, 8 of the Law of the Russian Federation “On the privatization of housing stock in the Russian Federation” and the explanations on their application contained in paragraph 8 of the resolution of the Plenum of the Supreme Court of the Russian Federation dated August 24, 1993 No. 8, cannot serve as a legal basis for the inclusion of residential premises after death of a citizen into the inheritance estate and recognition of the heir's right of ownership of this residential premises (clause 10 of the Review of Judicial Practice of the Supreme Court of the Russian Federation No. 1 (2017), approved by the Presidium of the Supreme Court of the Russian Federation on February 16, 2017) (as amended on April 26 .2017)

Real estate that the testator managed to dispose of but died before the state registration of the transaction is not included in the inheritance.

Property in respect of which the testator has expressed his will regarding its legal fate, that is, has disposed of it, is not included in the inheritance. So, for example, when considering a case on a claim for recognition of a gift agreement and registered property rights as invalid, recognition of property rights by inheritance, the court indicated the following:

“Since the donor Korotich A.M. personally participated in the conclusion of the gift agreement and the execution of a power of attorney for the registration of this agreement, thereby expressing her will to conclude and state registration of this transaction, the application for registration was submitted by power of attorney during the life of the donor and was not revoked by it, then the fact of the death of the donor in itself in the process of state registration of rights is not a basis for invalidating a gift agreement and the donee’s ownership of the disputed property registered on its basis” (Decision of the Supreme Court of the Russian Federation dated July 19, 2011 N 24-B11-2).

Interest on the use of the loan amount is payable by the borrower's heirs from the moment the inheritance is opened

Unlike interest for late fulfillment of a monetary obligation, interest for the use of the loan amount is payable by the borrower's heirs from the moment the inheritance is opened.

The obligations arising from the loan agreement do not cease with the death of the debtor and are included in the inheritance.

Within the meaning of these explanations, the obligation to pay interest for the use of funds is included in the inheritance, these interests continue to accrue even after the opening of the inheritance, and the interest provided for in Art. 395 of the Civil Code of the Russian Federation, which is a measure of liability for failure to fulfill a monetary obligation, are not accrued for the time required to accept an inheritance (clause 10 of the “Review of the judicial practice of the Supreme Court of the Russian Federation No. 2 (2018)”, approved by the Presidium of the Supreme Court of the Russian Federation on July 4, 2018) .

The heir of the debtor who accepts the inheritance becomes a debtor to the creditor within the limits of the value of the inheritance transferred to him. Collection of credit debt is possible from a guarantor within the limits of the value of the inherited property

“Question 1: Is it possible to collect a credit debt in the event of the death of a debtor from a guarantor (who, under an agreement with a credit institution, is jointly and severally liable with the debtor in the event of non-fulfillment or improper fulfillment of his obligation to repay the loan, and is also responsible for any new debtor), if Are there heirs of the debtor and inherited property? What if there is no inherited property?

Answer: ...The heir of the debtor, subject to his acceptance of the inheritance, becomes a debtor to the creditor to the extent of the value of the inherited property transferred to him. In the absence or insufficiency of inherited property, the loan obligation is terminated by the impossibility of fulfillment, respectively, in full or in the missing part of the inherited property (clause 1 of Article 416 of the Civil Code of the Russian Federation).

.. The guarantee terminates to the extent that the obligation secured by it terminates, and the guarantor must be liable to the creditor within the limits of the value of the inherited property.

Thus, in the event of the death of the debtor and in the presence of heirs and inherited property, collection of credit debt is possible from the guarantor within the limits of the value of the inherited property (if in the agreement of the guarantor with the credit organization the guarantor agreed to the creditor to be responsible for the new debtor) (question 1 of the Review of Legislation and Judicial practice of the Supreme Court of the Russian Federation for the first quarter of 2008", approved by the Resolution of the Presidium of the Supreme Court of the Russian Federation dated May 28, 2008) (as amended on October 10, 2012).

3) Tax debt

Transport tax debt can be recovered from the taxpayer's heir only in court in civil proceedings

Requirements of the tax authority to collect transport tax debt from the heir of a citizen-taxpayer are subject to consideration by the court in civil proceedings, since the transfer of this obligation to the heirs is not unconditional and requires compliance with the procedure established by civil legislation.

By virtue of clause 3 of Art. 44 of the Tax Code of the Russian Federation, the obligation to pay taxes and (or) fees terminates with the death of an individual - the taxpayer or with his declaration as deceased in the manner established by the civil procedural legislation of the Russian Federation. Debt for taxes specified in paragraph 3 of Art. 14 (transport tax) and art. 15 of the Tax Code of the Russian Federation, a deceased person or a person declared dead, is repaid by the heirs within the limits of the value of the inherited property in the manner established by the civil legislation of the Russian Federation for payment by the heirs of the testator's debts.

According to paragraph 1 of Art. 1175 of the Civil Code of the Russian Federation, the heirs who accepted the inheritance are jointly and severally liable for the debts of the testator. Each heir is liable for the debts of the testator within the limits of the value of the inherited property transferred to him.

From the above rules of law it follows that in order to impose on the heir of a deceased person the obligation to fulfill his tax obligations in the manner of universal succession, it is necessary to establish the existence of circumstances related to the inheritance of property. Such circumstances that are important for the correct resolution of the dispute include, in particular: the fact of opening an inheritance, the composition of the inheritance, the circle of heirs, the acceptance of the inherited property by the heirs, its value. This dispute, arising from civil legal relations, is subject to consideration in civil proceedings (extract from paragraph 13 of the “Review of Judicial Practice of the Supreme Court of the Russian Federation No. 5 (2017)”, approved by the Presidium of the Supreme Court of the Russian Federation on December 27, 2017).