Property, inherited from a family member of the first-degree family relatives, is taxed at a zero rate of a personal income tax, the press service of the Incomes and Fees Ministry informs, Ukrinform reports.

"In case of inheritance from a family member of the first-degree family relatives, the value of inherited property is taxed at a zero rate of an income tax,” a statement reads.

An individual, who receives the inheritance from the second-degree family relations member, pays a personal income tax at 5% of the value of the inherited property.

If the property is inherited from a member of the second-degree family relations by a natural person who has a status of an orphan, but is 18 years old, the cost of the inheritance object is also subject to a tax at a rate of 5%. A person, in the event of reaching the age of majority, loses a status of child, orphan or child deprived of parental care. Juvenile is a child under the age of fourteen to eighteen.

Responsible for payment of a personal income tax to the budget are the heirs who have inherited the property.

According to Article 14, section I of the Tax Code of Ukraine, an individual's first-degree family relatives are parents, spouse, children, including adopted children. Other members of the family of an individual shall be considered as the second-degree family relatives.

Спасибо за Вашу активность, Ваш вопрос будет рассмотрен модераторами в ближайшее время

Классические туфли мужские