Although it is believed that a person has no one closer to relatives, in life, at times, it is completely different. Some people remember the degree of kinship only in cases when it is possible to take advantage of the benefits provided to close relatives, or in the event of disputes over inheritance.
Legal regulations and definitions of close relationship
The definition of “close relatives” is given in article 14 of the Family Code of the Russian Federation. This normative document refers to close relatives of all family members in a direct ascending and descending line. In the descending line, these are parents, grandparents, and in the ascending line, children and grandchildren. Also included in this definition are complete and incomplete, i.e. stepbrothers and sisters.
Article 5 of the Criminal Procedure Code defines the basic concepts used in it, among which in paragraph 4 you can find a wider list of those people who are considered close relatives: spouse, parents and children, as well as adoptive parents and adopted children, relatives brothers and sisters, grandchildren, grandparents.
Another normative document - "Instruction on the procedure for admitting officials and citizens of the Russian Federation to state secrets", approved by the Government of the Russian Federation of 28.10.1995, No. 1050, in clause 19, clauses "d" in the circle of close relatives includes: parents, siblings, children over the age of 16, wife / husband, including ex.
Relationship and tax issues
The need to determine the degree of kinship most often arises when solving issues related to the payment of income tax for individuals, in the case when a person receives a part of the inheritance or some kind of real estate under a gift, formalized as a donation agreement. Since from January 1, 2006, according to the Federal Law of 2005-01-07. N78-FZ, close relatives are exempted from the need to pay income tax to the state on property received by will or under a donation agreement, the question arises of a more accurate determination of the degree of kinship.
A donation agreement with a close relative does not require notarization and income taxes, but you will have to pay property tax.
In these cases, you need to be guided by the 3rd part of the Civil Code of the Russian Federation, which defines the degree of relationship, taking into account the priority. So, according to Article 1142, the heirs of the first priority by law are: children, spouse and parents of the donor or testator. Moreover, their grandchildren inherit the right of the first priority in the event of the death of their children.
Even if minor children or elderly parents are not included in the will, they will in any case receive their share by inheritance.
According to Article 1143, in the event that there are no heirs of the first order, the inheritance can be transferred to the heirs of the second order: stepbrothers and siblings, grandfathers and grandmothers of the testator, both from the father's side and from the mother's side. The heirs of the second order also include nephews and nieces, who are children of deceased siblings and half-brothers and sisters.
If there are no heirs of either the first or the second stage, according to Article 1144, the heirs of the third order can apply for the inheritance: full brothers and sisters of the testator's parents (uncles and aunt of the testator), as well as cousins, in the event of the death of someone from aunts or uncles.
