Bequest or donation of a share of an apartment. Deed of gift or will? Detailed consideration. What is cheaper: a deed of gift or a will? Financial side

Sometimes situations arise when there is a need to transfer real estate to your relatives, close people or other heirs. Most of ordinary citizens are not aware of all the intricacies of a legal matter and may get lost in the process of choosing a method for registering property, especially when they have to choose between a deed of gift or a will.

What is the difference between a deed of gift and a will?

To understand whether it is better to draw up a deed of gift or a will, it is important to carefully study all the conditions of both options.

Regarding the gift agreement, there is no need to notarize it, since it undergoes mandatory state registration, otherwise this document will not be valid.

From the testator's point of view, a will is a safer method, because in this case the final decision can be changed at the last moment.

From the position of the donee, on the contrary, the best option (more profitable and safer) would be a deed of gift, because it is quite problematic to challenge it. After all, it is in the case of drawing up a will that you will subsequently have to deal with disabled people, minor children and pensioners if they suddenly want to take part in the process of dividing property.

What is cheaper - a deed of gift or a will?

Making a deed of gift, you will need to pay the established state fee plus compensate for the services of a notary office. In this case, you will have to pay approximately 2,200 Russian rubles for drawing up the contract, plus the state registration itself will cost 1,400 rubles.

If we are guided by Article 217 of the Tax Code of the Russian Federation, if a person wants to leave an apartment as an inheritance to his close or distant relatives, he will additionally need to pay a state fee, the amount of which is only 0.3% (of the estimated value of the housing area, which is specified in the contract ), but cannot be less than three hundred rubles.

In the case of donating an apartment to other persons who are not relatives, the amount of the state duty will increase to 1 percent (of the cost of the housing area, the maximum may be 1 million rubles), but not less than 300 Russian rubles. In this case, it will be necessary to pay a penalty to the state in the amount of 0.75 percent if the estimated value of the real estate exceeds 1 million rubles (an additional 10 thousand rubles will be charged).

According to the documentation and rules of current legislation, the state fee, as well as notary services, must be paid by the donee. But an option is also possible when the donor bears all the expenses or both parties pay 50 percent of the expenses.

Making a will is a more economical way. Getting this document notarized will cost approximately 100 Russian rubles. Regarding the amount of the state duty, the heir to the property will have to pay a specific percentage to the state, its amount will vary depending on the degree of relationship of the donee, as well as the will of the testator.

So, for example, family members and close relatives of the deceased will need to contribute 0.3 percent of the entire value of the real estate they received under the terms of the inheritance to the state treasury. For other categories of citizens, this figure will be increased to 0.6 percent of the value of real estate, if its value does not exceed 1 million rubles.

Therefore, it is extremely difficult to say exactly which choice will be more correct - a will or a deed of gift? Everything will depend on the specific situation. So, if there is trust in the person for whom the inheritance is planned, it will be most profitable to settle on a deed of gift.

But it is important to remember that from the moment the deed of gift is signed, you will automatically cease to be the owner of this real estate. This involves certain risks for the donor, because in the future there will be no possibility of changing or challenging this agreement.

If there are certain doubts regarding the choice of an heir, it would be best to choose a will. This document can be changed at any moment: in this case, both the conditions themselves change, and heirs can be added or excluded.

A deed of gift is an agreement on the transfer of ownership rights to property by one person to another free of charge, regardless of whether this person is a relative or not. Registration of a deed of gift is a two-way transaction.

IMPORTANT! When drawing up a deed of gift for land, you need to take into account the fact that it must be privatized.

The deed of gift for the house and land is drawn up in one transaction as for one indivisible object. You can donate either part of the house or the entire house.

Will

A will is a unilateral transaction that creates rights and obligations after the opening of the inheritance. This means the transfer of rights to land and house after the death of the testator to the persons specified in the will. These can be both relatives and non-relatives.

During his lifetime, the testator can change the terms of the contract at his own discretion (Article 1130 of the Civil Code of the Russian Federation). A will can be open or closed. In the first case, the testator and the notary are directly aware of the subject of the will, and in the second case, only the testator knows about the information contained in the document.

It says how to draw up a will for a plot of land with or without a house.

Pros and cons of drawing up the first document

Compared to a gift agreement, a will has its advantages and disadvantages.

From the side of the testator

The testator has the right to change the terms of the will at any time without informing the heirs about it. Despite the existence of a will, the testator is the owner of his property and can dispose of it at his own discretion. This right entails the obligation of the testator to maintain the house and land, as well as pay taxes, until death.

From the side of the inheritance recipient

Until the moment of inheritance, the heirs do not know the contents of the will. If the recipient of the inheritance is under 18 years of age, all actions under the will must be carried out by his legal representative. If he fails to fulfill this obligation, the heir may be left without an inheritance.

According to the Civil Code of the Russian Federation, a circle of persons is determined who can claim their rights to a share in the inheritance despite the fact that their names are not indicated in the will.

Advantages and disadvantages of a gift agreement

Being a two-way transaction, a gift agreement is concluded only with the mutual consent of the donor and the recipient to all conditions. The donee must be aware of the planned transfer of ownership of the land and house and be willing to receive them.

For the assignor

A donor (agent) wishing to donate a house and land acquired during marriage must obtain the written consent of the spouse to the transaction, otherwise it may be declared invalid.

Unlike a will, after the agreement is executed, the donor will no longer be able to change the terms of the gift or refuse to transfer property rights. Therefore, the donor must make an informed decision about the gratuitous transfer of his property before signing the contract.

IMPORTANT! When donating a house, the donor does not have the right to make any demands on the recipient, but may reserve the right to live in or use any room in the house common area, reflecting this condition in the contract.

For the successor

The person for whom the gift agreement is drawn up can be either an adult or a minor (counterparty). In the second case, it is necessary to obtain the consent of the guardianship authorities. As soon as the agreement is signed, the donee has the right to dispose of the property at his own discretion, without taking into account the opinion of the donor.

Comparison of two papers

What is better to choose?

Thus, it is difficult to give a definite answer to the question of which is better: drawing up a deed of gift or a will for a house and land. Each design method has benefits for different parties.

A will is a safe transaction for the testator, in which he can make changes to the inheritance agreement. However, a will can become a problem for the heirs indicated in it, due to challenges from other claimants to the property.

A deed of gift is a transaction that is most beneficial for the recipient and is absolutely safe for him. But for the donor, this means an immediate loss of rights when signing the contract, which makes it practically impossible to challenge the transaction in the event of a change in his decision regarding the transfer of the gift.

To ensure that the transaction does not carry risks for both parties, the will of the testator should be formulated as accurately as possible when transferring the inheritance and the subject of the gift in the deed of gift.

The more specific the transaction agreement, the greater the likelihood that it will be recognized as valid and will not be challenged in the future. To protect yourself against possible risks, it is best to complete each stage of the transaction in the presence of a notary.

Video on the topic

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When the question of transferring real estate arises, the natural desire of the parties is the reliability of the transaction and the minimization of associated costs when paying taxes, duties, services of realtors and lawyers, etc. The most common options for the alienation of property include purchase and sale and donation. This also includes the transfer of rights during inheritance. From a legal point of view, the content of the transaction must correspond to its essence - if you want to sell an apartment and receive the appropriate amount for it, then you should not formalize a donation. If you want to leave real estate to a loved one after your death, you should draw up a will rather than donate it during your lifetime. Due to ignorance and misunderstanding of the essence of the transaction, people find themselves in difficult circumstances and lose their housing and money. To avoid this, it is worth understanding and comparing the indicated methods of transferring ownership of real estate.

Alienation of real estate: methods and costs

Domestic law knows many ways of alienating property and transferring ownership: barter, rent, lifelong maintenance with dependents, seizure, forced redemption, etc. But for everyday purposes, purchase and sale, donation and inheritance are of greatest interest when it comes to transaction between close people. Sometimes the same questions can arise in relationships with strangers.

Transfer of real estate by will

According to a will, property is transferred to the new owner through inheritance. The transfer of rights is carried out only after the death of the owner on the basis of a document drawn up during his lifetime - a will.

What is a will

A will is a unilateral act that confirms the will of the testator regarding the property belonging to him. This administrative document determines the future fate of the property. The testator can express his will freely; he is not obliged to give any explanations or clarifications. At the time of drawing up and certification of the document, the testator must be legally competent. Otherwise, the will will be considered invalid.

A will is an administrative document that determines the fate of property after the death of the owner.

The will is drawn up in writing and certified by a notary. A document may be confirmed by another person and certified by one witness if it was drawn up by the following person:

1. A citizen undergoing hospital treatment. The will is certified by the chief physician, his deputy for the medical department or the doctor on duty at the hospital, hospital and other medical organizations, as well as a home for the elderly and disabled.
2. A citizen on a ship flying the flag of the Russian Federation. The will is certified by the captain of this water transport.
3. A citizen on an exploration, Arctic, Antarctic or other similar expedition. The will is certified by the leader of such a trip.
4. For military personnel, and at points of deployment of a military unit where there is no notary, also the will of a person working in such a unit civilian, members of his family and family members of the serviceman. The will is certified by the commander of the military unit.
5. A citizen in prison. The will is certified by the head of the place of deprivation of liberty.

It is worth noting that the document is not final. The testator has the right to repeatedly change or cancel it, or draw up new ones. A document chronologically certified later will have legal force. A new will terminates all previously drawn up ones, and the testator is not obliged to notify anyone about the change or cancellation of previous documents. In this way, it is possible not only to dispose of property, but also to deprive the right to inheritance of any of the inheritors by force of law.

Please note that any property can be bequeathed - not only what was available at the time the will was drawn up, but also acquired in the future, after the will has been certified.

You can bequeath the entire property or distribute shares among several persons. The document must contain the following information:

1. FULL NAME..
2. Date of Birth.
3. Permanent residence address.
4. Passport details: when, where and by whom it was issued.
5. Available information about future heirs: Full name, date of birth, passport details.
6. Description of the property.
7. Signature of the testator.
8. The date of the will.
9. Certification record.

A will can be open or closed. The contents of an open will are known to the notary. The document is drawn up on a numbered form (if executed by a notary) in two copies, one of which is kept in the files of the notary’s office. The will is drawn up by a notary according to the instructions of the testator or written by him personally and certified by a notary.

It is best to draw up a will in the form of a single document in which the will of the testator will be stated in the simplest way in order to fulfill it exactly as he wished.

With the closed type, the document is drawn up by the testator in his own hand and handed over to the notary in a sealed envelope. During the transfer, two witnesses must be present and sign on the envelope. The contents of a closed will must be similar to an open one (with the exception of item 9 of the list). The envelope is opened by a notary upon presentation of the death certificate in the presence of witnesses and any interested person.

Additional conditions may be specified in the will:

1. Testamentary assignment is the obligation of the heirs to perform any action of a property or non-property nature aimed at achieving a generally beneficial purpose (testamentary assignment).
2. Testamentary disclaimer is the imposition on one or more heirs of the execution, at the expense of the inheritance, of any obligation of a property nature in favor of one or more persons (legatees), who acquire the right to demand the fulfillment of this obligation (testamentary disclaimer).

Video: how to make a will

Sequence of actions and cost of registration

To draw up a will, the will of only one party - the testator - is sufficient. The document is drawn up by him personally, and the presence of the heirs is not required. To visit a notary, in general, you will only need a civil passport. All other information is entered according to the applicant. When preparing a will for land, it is advisable to provide the notary with some kind of title or title document - often people do not know the address of their land plot or name it incorrectly. To register an apartment or residential building, you can do without additional documents. Information about heirs also does not need to be documented, but the more documents or copies thereof are presented, the better.

1. Confirms the identity of the testator.
2. Checks his capacity.
3. Draws up the text of the will (in the absence of one drawn up by the testator).
4. In all cases, reads out the text of the document.
5. Performs authentication actions.

The second stage is of greatest interest. A person who has turned 18 years of age is considered legally competent, with the exception of special cases (marriage of a minor, implementation of entrepreneurial activities by a minor). Typically, people begin to become interested in issues of preparing wills in old age. A person may not always adequately assess the significance of his actions. The notary has the responsibility to verify his legal capacity. Legal mechanisms do not apply during such verification. The notary makes a conclusion based on the person’s appearance, the coherence of the conversation, and the adequacy of behavior. A notary does not have the right to force the submission of medical documents or order an examination, therefore a judgment about legal capacity is only of an evaluative nature. The same applies to cases where alcohol or drug abuse may be suspected. In controversial situations, the notary will simply refuse to certify the will.

The amount of the fee for registering a will consists of two components:

1. State fee for the certificate.
2. Payment for notary services.

The state duty is set at 100 rubles and is uniform throughout the country. And the cost of services is determined by the notary office and usually fluctuates around 1000–1200 rubles for certification of 1 page of any document. The will fits well on 1 page.

The cost of notary services in rural areas is often slightly lower than in the city.

Entry into inheritance

The inheritance opens after the death of the testator. It is not possible to immediately take ownership, since the law establishes a six-month period required for consideration of applications from other applicants. During this period, other wills may be discovered. Obligatory heirs - persons who, by virtue of the law, have the right to receive a part of the inheritance, can present their claims. These include:

• minor or disabled children of the testator;
• disabled spouse and parents of the testator;
• disabled dependents of the testator.

These citizens have the right to receive half of the inheritance due to them upon inheritance by law (half of the equal share between heirs of the same line). The testator cannot deprive them of the right of inheritance by will.

Inheritance tax has been abolished, but you will have to pay a large sum to obtain the certificate

The basis for registering property rights will be a certificate of inheritance. A document is issued by a notary on the basis of a will after a six-month period. To obtain a certificate of inheritance, each heir will have to pay a certain amount:

• children, including adopted children, spouse, parents, full brothers and sisters of the testator - 0.3% of the value of the inherited property, but not more than 100,000 rubles;
• other heirs - 0.6% of the value of the inherited property, but not more than 1,000,000 rubles.

The state duty is not paid if at the time of death the heirs lived in the inherited housing together with the testator. To calculate the amount of the state duty, you will need to evaluate the property on the day of death of the testator. Land appraisals are carried out only by expert appraisers. Both appraising specialists and government agencies for real estate registration (Rosreestr) can determine the value of other real estate. Valuation services for a standard apartment or small house will cost 5,000–7,000 rubles. The cost of assessing a land plot depends on the area. Conventionally, you can determine the cost in the amount of 1000 rubles per 1 hundred square meters. All prices are indicative; depending on the region and the characteristics of the object, the cost may be significantly higher or lower. When assessing commercial real estate, the cost of services can be safely increased by 3–4 times.

To obtain a certificate of inheritance, the following documents will be required as a minimum (the complete set depends on the specific situation):

1. Death certificate of the testator.
2. Will.
3. A document certifying the decedent's ownership of property.
4. Conclusion on the value of the property.

The issuance of a certificate of right to inheritance is the final action performed by a notary within the framework of an open inheritance case

To register a right, a certain package of documents is submitted to a division of Rosreestr or the MFC:

1. Identity document.
2. Notarized power of attorney (for a representative).
3. Receipt for payment of state duty.

The registration period when applying to the Rosreestr department is 3 working days and 5 working days when applying to the MFC. The state duty is 2000 rubles.

Advantages and disadvantages

A will is the best option for disposing of property for the testator, if there is no need for immediate transfer, for the following reasons:

1. The property remains owned until death.
2. Minimum cost of registration for the testator.
3. Possibility to change your decision at any time.
4. No preliminary paperwork required.
5. Possibility of registration in favor of any person, regardless of relationship.
6. The possibility of establishing additional conditions at the expense of bequeathed property (perform an act of charity, oblige to help a certain person after his death, keep pets, etc.).

As an additional advantage, we can cite the ability of the testator to exert a certain influence on the heirs. It is advisable to draw up a will in favor of loved ones, bypassing the legal heirs. It makes no sense to incur expenses if you intend to transfer the property to the same people who will receive it without a will. If the testator wants to transfer property to other persons in exchange for care and dependency, it is more advisable to issue an annuity or life support. In this case, the agreement will determine the volume and types of assistance that can be demanded forcibly. In the absence of assistance, such an agreement is terminated. The disadvantages include the risk of committing actions under the immoral influence of distant relatives or strangers, even coercion.

For an heir, this method of acquiring property is much riskier, especially if the will is made by oral agreement in exchange for assistance to the testator. Main risks and disadvantages:

1. Possibility of canceling a will and introducing new heirs even without notice.
2. The possibility of declaring obligatory heirs, the existence of which may not be known to both parties.
3. There is no legal possibility to unilaterally register in the apartment before accepting the inheritance.
4. Additional costs for state fees, notary services and valuation.
5. The need to prepare at your own expense a package of documents for registering property rights (if they are not available).
6. When inheriting encumbered property, the debts of the testator pass to the heir.

The advantages include the opportunity to obtain ownership of objects that a subsequent heir or an outsider would not receive legally.

It is curious that disputes between the heirs served as the basis for numerous detective and adventure films and novels.

Offended relatives can challenge a will in court and only after the death of the testator. The traditional grounds for making claims are:

1. The incapacity of the testator, which he hid from the notary. The notary is not able to check the entire database of incapacitated persons; information about such court decisions is not transmitted to the notary.
2. The testator, due to age, illness or alcohol abuse, did not realize the meaning of his actions, acted under the influence of suggestion, he was specially drunk, etc.
3. The testator acted under duress.

It is extremely difficult to challenge a will, but such cases do occur. Often, challenging a will comes into contact with criminal relations.

Video: transferring an apartment by will

Transfer of real estate under a purchase and sale agreement

Execution and registration of the contract

Lawyers or realtors will provide assistance in preparing the draft agreement (they are usually not involved in transactions with relatives). If the transaction is carried out with strangers, and the options were selected with the help of a real estate agent, the price for preparing the text is usually included in the total cost of real estate services. You can draw up an agreement yourself, but if the transaction differs from the usual (presence of encumbrances, purchase with a mortgage, etc.), it is advisable to contact a specialist. The cost of drawing up an agreement with a lawyer varies depending on the latter’s “appetite,” but usually the prices are set from 1,000 rubles without the transaction being accompanied by a regulatory agency. Escort will cost from 3000 rubles. The acceptance certificate is attached to the agreement. The agreement and act are drawn up in triplicate. If the land plot on which the object being sold is located is simultaneously sold, the number of copies increases to four. Documents are signed at the registration authority in the presence of a specialist from the institution.

It is not necessary to draw up an acceptance certificate as a separate document if an addition is made to clause 6 of the draft agreement at the above link in accordance with the option specified in the text.

Registration is carried out by the bodies of Rosreestr, documents are submitted to its division or to the MFC. It is possible to submit documents through the government services portal, but to sign the contract and submit original documents you will need to appear in person at the appointed time. The most difficult stage is preparing the necessary documents. The package depends on the type of transaction (mortgage, maternity capital, etc.) and the property being sold (apartment, house, land, commercial properties). IN general view The minimum package includes the following documents:

1. Application for transfer of ownership (to be completed at the registrar's office).
2. Owners' passports.
3. Certificate of registration of property rights, issued before 07/15/2016, or an extract from the Unified State Register (Unified State Register of Real Estate (Unified State Register of State Registers before 01/01/2017).
4. A document on the basis of which ownership will be confirmed.
5. The document of title on the basis of which the seller has the right of ownership (agreement, including privatization, judgment And so on).
6. Purchase and sale agreement with acceptance certificate.
7. An extract from the house register or a certificate of the presence/absence of registered persons who are registered in the premises. An extract can be obtained from the passport office or from the management company.
8. Consent of the guardianship and trusteeship authorities, if there is a minor among the sellers.
9. Notarized consent of the spouse to sell the object, if the object is jointly owned.
10. Cadastral passport (issued through the MFC).
11. A document containing information about the object’s personal account. Such a certificate can be obtained from the management company.
12. Certificate of absence of debt on utility bills.

When applying to the Rosreestr department, the registration period is 7 working days, when submitting documents through the MFC - 9 working days. The state duty is 2000 rubles.

You should be prepared for the fact that registering a transaction may require a large set of documents.

Basic documents for the purchase and sale of real estate can be obtained from the MFC within a few days, but some of them have a limited validity period. If the transaction is carried out with an outsider, it is advisable to conclude a preliminary agreement and an agreement on a deposit. This will “secure” the buyer for the period of preparation of the missing documents.

Taxes and deductions

When buying and selling housing or land, the seller in some cases has an obligation to pay income tax, and the buyer has the right to receive a tax deduction. In this case, some features should be taken into account for transactions made between relatives and strangers.

Funds received by the seller upon sale of real estate are considered as income of an individual, subject to taxation at a rate of 13%. The tax base is the sale price of the property minus a standard deduction of a maximum of 1,000,000 rubles. That is, if M.I. Petrova sold an apartment for 1.5 million rubles, then the tax will be: (1500000–1000000)*0.13=65000 rubles.

If the sale price is 30% less than the cadastral value, the base will be 70% of the cadastral value minus 1,000,000 rubles. For example, the cadastral value of housing is 4 million rubles, and V.P. Kuptsov sold it for 2 million rubles. In this case, the tax amount will be calculated as follows: (0.7*4000000–1000000)*0.13=273000 rubles.

In cases where the cadastral value is not determined, the sales value will be considered as the basis. Sellers who have owned the property for more than 5 years are exempt from paying the tax. A three-year holding period for tax exemption is established in the following cases:

1. The ownership of the object was received by inheritance or under a gift agreement from an individual recognized as a family member and (or) close relative of this taxpayer.
2. Ownership of the object was obtained as a result of privatization.
3. Ownership of the object was obtained under a lifelong maintenance agreement with dependents.

At the same time, the buyer receives the right to a tax deduction in the amount of the cost of purchased housing or land for housing construction, but not more than 2 million rubles with full payment and 3 million rubles when using borrowed funds. This does not mean that the state will return the purchase price. The deduction is calculated based on the amount of income tax paid in the corresponding year.

The procedure for calculating deductions is best explained with an example. A citizen purchased an apartment for 2.5 million rubles in 2016. During the same year, he earned 360 thousand rubles, from which he paid personal income tax in the amount of 360,000 x 0.13 = 46,800 rubles. This tax was returned by the state in the first quarter of 2017. The personal income tax refund will be made annually until the total amount earned by a citizen reaches 2 million rubles.

Tax deduction when buying a home - a nice gift from the state

Tax deduction is not provided for transactions between:

1. By individuals, if one individual subordinates to another individual by official position.
2. Spouses, parents (including adoptive parents), children (including adopted ones), full and half-siblings, guardians (trustees) and wards.

The right to deduction is granted only once. If you sell and buy a home or development land at the same time, the deduction can be offset against your taxes due.

Advantages and disadvantages, contestation

The advantages and disadvantages of buying and selling lie primarily in taxation and tax deductions. Indication in the contract of a real estate price of less than 1 million rubles may entail an audit by the tax authority - Rosreestr transmits information about completed transactions. If cases of underestimation of the sales price from the market value by more than 20% are detected, the tax will be recalculated and penalties will be collected. Moreover, if the transaction is declared invalid, the buyer will receive back the amount specified in the contract, and not the amount actually paid, which can be used for criminal purposes. When making transactions with strangers, it is necessary to check the “cleanliness” of the apartment, because it is easy to become a victim of scammers. According to some reports, up to 10% of purchase and sale transactions are subsequently challenged in court. Fictitious purchase and sale between close relatives to obtain a deduction is meaningless - the right to it is not granted, and tax liabilities may arise. The result: relations between relatives deteriorate, and transactions veiled as sales lead to numerous lawsuits and unnecessary proceedings with the intervention of police officers.

When concluding fictitious real estate purchase and sale transactions, you can end up in the dock

At the stages of acceptance and verification of documents, specialists from the MFC or Rosreestr cut off the vast majority of illegal transactions, but invalidation of an agreement is not uncommon. The most common grounds for challenge are:

1. Completion of a transaction by an incapacitated person (for example, the seller concealed the fact of incapacity).
2. Completion of a transaction by a person unable to understand the meaning of his actions or control them (for example, he was in a state of intoxication or passion).
3. Completion of a transaction under the influence of a misconception (for example, the seller believed that he would retain the right to use the housing).
4. Completion of a transaction under the influence of deception or violence (for example, the seller was forced to sell a home for debts).
5. Heirs appeared, etc.

A fictitious purchase and sale agreement is appropriate in the case when property that has been owned for more than 3 but less than 5 years is transferred to a non-close relative. When making a gift in this case, the donee will have an obligation to pay tax.

Video: registration of transfer of rights

Transfer of real estate by deed of gift

Donation and purchase and sale are similar in their legal nature. If I may say so, then donation is a gratuitous sale. In this regard, there are no fundamental differences in the procedure for drawing up an agreement and registering rights. Everything that is said in this part about purchase and sale applies to the same extent to donation, with some exceptions. Like a sale and purchase, a gift is a two-way transaction and requires the consent of the recipient. A similar package of documents is formed, and the prices and amounts of state fees are the same. Gift transactions are contested on the same grounds as sales. The difference is that

Gifting can result in large taxes for the recipient

The gift tax must be paid by the donee in the amount of 13% of the cadastral value or the market value specified in the contract. If the market value specified in the contract is less than the cadastral value by more than 30%, the tax base is determined at 70% of the cadastral value. The following persons are exempt from paying tax:

1. Spouses.
2. Grandmothers and grandfathers.
3. Parents (adoptive parents).
4. Children (adopted).
5. Grandsons and granddaughters.

Gratuitousness brings gifting closer to a type of transfer of rights such as inheritance. That is why it often replaces a will, which is categorically unacceptable. There are certain reasons for this:

1. The donor cannot unilaterally refuse the contract, even if he subsequently changes his mind.
2. Possibility of losing the right to reside in donated housing (if the condition for the right to lifelong residence is not specified in the contract).
3. Lack of mechanisms to influence the recipient after the conclusion of the transaction.
4. The obligation to pay tax arises when making a gift to a non-close relative.

Video: donation or bequest

Comparative analysis of alienation methods

Let's try to systematize the information in the form of a comparative table.

Table: comparative analysis of alienation methods

* subject to the readiness of the necessary package of documents and independent preparation of the draft agreement.

**if this is specified in the contract.

Alienation of movable property

Alienation of movable property is not accompanied by registration, with rare exceptions. The transfer of the right to transport, including water transport, is subject to state registration. A change in the owner of securities is registered, changes are made to the Unified State Register of Legal Entities when there is a change of participants in companies, etc. The legal content of transactions with movable property is similar; accordingly, when alienating movable property, the same pros and cons arise. The alienation of expensive “movable property” is of interest, so let’s briefly examine the situation using the example of transferring a car.

Transfer of rights under a will

Household items and other low-value property are usually not of interest in inheritance. A car is an expensive property, and therefore the testator is concerned about its future fate. A will for a car is drawn up in the same way as for real estate, and the procedure itself will cost from 1,100 rubles. To accept the inheritance and pay the state duty, the car must be submitted for examination to auto appraisers. The cost of such a procedure is from 2000 rubles, depending on the region and model. After 6 months, the heir must contact the MREO traffic police department with the following package of documents:

1. Passport.
2. Registration certificate.
3. Certificate of right to inheritance.
4. OSAGO policy.

Transfer of rights to a car is also subject to state registration

You can register the transfer of title to a vehicle on the day of application. Upon registration, you will need to pay 500 rubles for issuing a new certificate and 350 rubles for making an entry in the PTS. It is advisable to bequeath a car to the primary heirs or to an outsider. The testator does not bear any risks; the risks of the heir are similar to the risks of inheriting real estate.

Purchase, sale and donation

Contracts for the sale and purchase of a car are drawn up in writing; notarization is not required. To register with the State Traffic Safety Inspectorate, it is enough for the new owner to appear with a package of documents:

1. Passport.
2. Registration certificate.
3. Agreement with deed.
4. OSAGO policy.

Registration is carried out on the day of application, the same fees and charges are subject to payment as when registering inheritance rights. In the gift agreement, you can negotiate a condition on the right of use vehicle. The purchase and sale involves the final termination of all rights in relation to the property, and at the same time no tax obligations does not arise. The property donated is the income of the donee. The tax base is the market value of the car, and therefore an automotive technical examination will be required. The price of the gift can be specified in the gift agreement, but in this case the validity of the value can be verified by the tax service. The tax rate is 13%. The following persons are exempt from paying tax:

1. Spouses.
2. Grandmothers and grandfathers.
3. Parents (adoptive parents).
4. children (adopted).
5. Grandsons and granddaughters.
6. Brothers, sisters (full and half-blooded).

It is advisable to register a fictitious sale and purchase in case of transfer of a car to a person who is not exempt from paying tax.

The above information is current as of the fourth quarter of 2017. When choosing a method of transferring property, it is worth considering not only the benefits that arise from one method or another, but also possible financial losses. If you save on a fictitious transaction today, you may face legal problems tomorrow. No one knows how relationships will develop even between the closest relatives in the future. The fictitiousness of a transaction entails its invalidity in any case, so you should not act to satisfy immediate interests.

Often, having a car, business or some kind of real estate, parents and relatives at some point pose the question: a will or a deed of gift - which is better? Everyone wants to do the right thing and share the inheritance. Naturally, when choosing between two procedures - a will or a deed of gift, you need to visit a notary who can help professionally.

But first, you need to personally understand the advantages and disadvantages of each option for disposing of the inheritance.

Concepts of deed of gift and will

So, deed of gift or will? First, let's look at the definitions.

• A deed of gift is an agreement for the implementation of a gift, which involves the free transfer of property into the personal ownership of another person, regardless of family ties.

• A will is a unilateral agreement or expression of the will of a civil person, in which the latter disposes of personal property posthumously, noting heirs.

What is the difference between a deed of gift and a will (signs)

The differences between these procedures are presented in the table:

Thus, a will is a safe transaction for the testator, because at any time he has the right to make changes to the text of the document. But a deed of gift is the most advantageous transaction for the recipient, so it is extremely difficult to challenge the document of donation.

It is necessary not to forget about the problematic issue that lies in the will itself: the heirs will need to give part of the bequeathed property to a certain group of people (minors, disabled people, old pensioners, children, father, mother, etc.), who may not be specified in agreement as heirs, but have, in accordance with the law, the right to a certain share of the inherited property.

The probate process

A will (for an apartment, house, car and other property) provides for the following actions:

• The testator's wishes must be clearly stated. The testator needs to define his own will regarding the division of the inheritance as precisely as possible in writing to avoid ambiguity or misinterpretation. And the paper must be drawn up in accordance with existing legal requirements.

• Establish the share of each of the heirs mentioned in the will. A clearly stated share for the heirs will free the latter from unnecessary strife. It is not recommended to use joint ownership for this purpose. If there is more than one heir, then for each unit of real estate, allocate a specific heir or his part in the inherited property.
• Subassignment of heirs. The testator can even decide who will be the owner of his property in the event that the first-priority heir dies. The same option is acceptable when the heir wishes to renounce his inheritance share.
• Appointment of executor of a will. This is necessary to ensure the protection of the inheritance. For example, a direct heir, due to his distant residence, cannot immediately after entering into an inheritance receive his share: cars, equipment, etc. Heirs who were offended and live nearby can illegally take possession of the assigned share. It is not possible to return an inheritance that has disappeared in this way. The executor of the will (executor) can be a lawyer or a notary; the inheritance under the will will be transferred to the heirs in accordance with the requirements of the drawn up document. The entire list of rights of the executor must be set out in the will.

The process of registering a deed of gift

To complete the deed of gift process, you must prepare the following list of documents:

• Passport information about the parties to the agreement. Civil registration document, marriage certificate.
• The agreement is in writing. Each party to the deed of gift must have its own copy. Additionally, you must attach another copy for justice. In the case of a deed of gift for land or a residential building, 2 more copies are required.
• A document confirming payment of a certain fee. This is a mandatory payment, which provides for payment for state registration of own ownership of real estate (entry).
• Cadastral passport from the Bureau of Technical Inventory.
• A document confirming the donor's right to property.

When both spouses own the property, then at the time of registration of the deed of gift, the consent in writing of the second spouse is attached. If the inheritance is owned by minors or they live there, then you need to obtain permission for the gift from the guardianship and trusteeship authorities.

What is the difference between a deed of gift and a will in financial matters?

When transferring property, anyone wants to complete the procedure with less money. To do this, you need to know what taxes under the will and under the gift separately are required to be paid to the state treasury. You need to know: when donating property to a person who is not related to the donor, you must legally pay state tax. If there is a will, it is not entered.

Thus, the issue of paying state tax is completely irrelevant. Direct relatives (first order) are:

• Spouses.
• Children.
• Parents (including adopted children).
• Adopted children.
• Grandmother and grandfather.
• Grandchildren.
• Brother and sister are siblings or children who have common parents (both or one).

For future owners who are not first-degree relatives or distant relatives, there are fewer costs associated with registering a will.

Who benefits from a deed of gift?

There is no lawyer who can give a definite answer to the question: a will or a deed of gift - which is better? A decision must be made in accordance with the current situation. A gift agreement is more beneficial for the heir. It is almost impossible to challenge it, and the property goes to the person to whom it was given. He has the right to dispose of property immediately upon completion of state registration of papers. If we are talking about a will, then the right is acquired only six months after the death of the testator.

Who benefits from a will?

If the matter concerns the testator, then it is more advantageous for him to draw up a will (for an apartment and other real estate). It can be canceled or modified. From the legal side, only the last will is legal. The inherited property remains at the disposal of the testator until the end of his days. The heir will take possession of the property only after the death of the testator.

Is it more difficult to dispute a deed of gift or a will?

In order to challenge any of these documents, irrefutable evidence must be presented in court:

• The testator or donor was insane at the time of signing the agreement due to mental or physical illness or under the influence of drugs or other medications or alcohol.

• The agreement was signed by the testator or donor in conditions where there was a threat to their life.

A will or deed of gift is contested exclusively through the court, but this is an extremely complicated procedure. To do this, it is necessary to undergo a medical examination, collect testimony and, accordingly, use the services of a lawyer. However, this does not guarantee a successful outcome in court.