In the absence of a will, the inheritance is accepted in accordance with the sequence specified by the Civil Code in Art. 1142 - 1145. The transition to the next turn occurs in cases of removal from inheritance of direct heirs; their written refusal, deprivation of the right of inheritance or their absence.
First order heirs
The legislation of the Russian Federation provides for 8 queues, each of which receives an equal inheritance.
Article 1142 says that the heirs of the first order are the testator's spouse, his children, as well as his parents. The grandchildren and descendants of the grandchildren accept the inheritance by right of presentation.
In cases of unregistered marriage (cohabitation), the "common-law spouse" can enter into inheritance only by will or as a dependent. Children enter into inheritance if their origin is related to the testator and it is established in accordance with family law. In cases of invalidation of a marriage, the children born in it will be heirs of the first order. Also, adoptive parents and adopted children are considered to be the primary heirs (clause 1 of article 1147 of the Civil Code of the Russian Federation).
Parents deprived of parental rights or evading parental responsibilities are unworthy heirs (Article 1117 of the Civil Code of the Russian Federation), and therefore do not fall into any of the queues, moreover, the children themselves do not lose the right of priority inheritance.
Dependent citizens of the testator for at least a year before the onset of death in accordance with Art. 1148 also become priority and equal in share with the rest.
Acceptance of inheritance
The inheritance is accepted in full, it cannot be partially accepted. Inheritance includes all property rights and obligations.
Acceptance takes place after the submission of a written application for the right of inheritance at the place of opening of the inheritance. When transferring the application by other persons or sending it by mail, the document must contain a signature certified by a notary or a person who is authorized to certify documents (Article 1125 of the Civil Code of the Russian Federation). Also, according to a power of attorney certified by a notary, the property can be transferred to any representative of the heir, the legal representative receives the property without a power of attorney.
Six months is the time during which the heir can claim the inheritance upon application. After that, the heirs can apply with the application only at the discretion of the court, if the deadline was missed for valid reasons.
Further, the court determines the shares of all legal heirs. In case of renunciation of the inheritance, the successors must also submit a written notarized statement.
Upon receiving an inheritance, the successors pay a state fee, depending on the level of relationship with the testator, as well as on the inherited property.
The heirs are exempted from state duties: who at the time of death lived together with the testator; heirs of persons who died in the performance of public service, performing public tasks and so on; minors and incapacitated heirs, as well as monetary deposits in banks and royalties are not taxed.
