Reader N.H. T (Thanh Hoa) wondered: "My parents died without a will, if I am the one taking care of my parents, am I entitled to a larger inheritance land?
Talking to Lao Dong Newspaper, lawyer Nguyen Thi Hau - Law Firm LawKey Co., Ltd. said that according to the provisions of the 2015 Civil Code, inheritance left by parents without a will will be divided according to the law. Assuming that the parent here is one of the legal biological/adopted children, the division of inheritance is resolved as follows:
- General principle (Equal distribution): Based on Clause 2, Article 651 of the 2015 Civil Code, land will be divided equally among first-line heirs (including: wife, husband, biological father, biological mother, adoptive father, adoptive mother, biological child, adopted child of the deceased). The law does not stipulate that parents will automatically enjoy a larger share.
- How to get the nurturer to receive a larger share of the inheritance:
First, through agreement: Based on Article 656 of the 2015 Civil Code, co-heirs have the right to meet and agree on how to divide the inheritance. To recognize the merits of the caregiver, other heirs can make a written agreement on inheritance division (notarized/certified), in which it is agreed to divide the larger land area for the caregiver or give up the entire land plot.
Second, payment of expenses: If the caregiver has spent expenses to preserve the heritage (maintenance, repair of houses and land...), they have the right to request payment of these expenses from the inheritance of the parents before being divided equally (according to Article 658 of the 2015 Civil Code on Priority Payment Order).
Fees are exempt but must be declared
Personal income tax: Income from receiving real estate inheritance between biological parents/adopters and biological/adopter children is exempt from personal income tax (according to Clause 4, Article 4 of the Law on Personal Income Tax).
Registration fee: Inheritance of houses and land between biological parents/adopters and biological children/adopters is exempt from registration fee (according to point d, clause 10, Article 10 of Decree 10/2022/ND-CP).
Although exempted, the heir still has to submit a tax declaration and registration fee dossier for the tax authority to issue a Notice confirming the object being exempted.
Fees and charges that must be paid
Notarization/certification fee: Payed at the Notary Practice Organization when preparing the Declaration/Agreement on inheritance division. The fee is calculated based on the value of the inherited land plot (according to the provisions of Circular 257/2016/TT-BTC).
Fee for appraising dossiers for issuing Certificates: This is a fee paid for the appraisal of land dossiers. The collection level is regulated by the People's Council of the province/city where the land is located (based on Circular 85/2019/TT-BTC).
Fee for issuing a Certificate of Land Use Rights: If the heir has a need to change to a new Red Book (standing in his own name instead of being noted on page 4 of the old book), they will have to pay this fee. The collection level is also regulated by the Provincial People's Council, usually at a level from a few tens to about 100,000 VND/certificate.
Other expenses (if any): Surveying costs, extracting cadastral maps (if the land area fluctuates or plot separation is needed).
