"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.
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