Real estate without a will will be divided according to the law
According to the provisions of Point a, Clause 1, Article 650 of the 2015 Civil Code, if the father or mother dies but there is no will, the real estate will be inherited according to the law.
For inheritance goods, Article 651 of the 2015 Civil Code stipulates as follows:
The first inheritance items include: Wife, husband, biological father, biological mother, adoptive father, adoptive mother, biological child, adopted child of the deceased.
The second line of inheritance includes: Grandfather, grandmother, paternal grandfather, maternal grandmother, biological brother, biological sister, biological younger sister of the deceased; biological grandchild of the deceased whose paternal grandfather, maternal grandmother, maternal grandfather, maternal grandmother.
The third line of inheritance includes: The deceased's paternal grandfather, maternal grandfather; biological uncle, biological uncle, biological uncle, biological aunt, biological aunt of the deceased; biological grandchildren of the deceased whose deceased is the paternal uncle, biological uncle, biological uncle, biological aunt, biological aunt; exfoliation of the deceased whose paternal grandfather, maternal grandfather, maternal grandfather.
Procedures for transferring the inherited red book under the law
Step 1: Prepare notarized documents
In case of refusal to receive inheritance:
The heir has the right to refuse to receive the inheritance. When the heir refuses to receive the inheritance to give the inheritance of the house and land to another person, the heir shall require notarization of the inheritance denial document.
At that time, the documents that need notarization include: Documents proving the relationship between the testator and the person requesting legal notarization; death certificate or other documents proving the testator's death.
In case the parties agree on the division of inheritance:
Prepare notarized documents including: Certificate of land use rights, house ownership rights; documents proving the relationship between the testator and the inheritor according to the provisions of law on inheritance such as birth certificate, household registration book; death certificate of the testator; citizen identification card or passport of the heir; documents agreeing that the heirs agree to give their inheritance to one person.
Step 2: Declare and fulfill financial obligations
In case the house or land is inherited, the registration fee will be exempted. However, according to the provisions of Clause 6, Article 26 of Circular 111/2013/TT-BTC, individuals inheriting real estate must declare taxes and registration fees, including cases of tax and fee exemption.
Personal income tax is calculated according to Clause 4, Article 16 of Circular 111/2013/TT-BTC. Specifically: Personal income tax = 10% x Value of real estate received.
Note, only real estates with a value greater than 10 million VND must pay tax.
Land fee: Depending on the regulations of each locality.
Step 3: Register changes.
After preparing all documents, the inheritor must submit the application for registration of changes to the One-stop Department of the Provincial People's Committee or the Land Registration Office, Branch of the Land Registration Office.
After receiving the dossier, if the documents are complete, information will be sent to the tax authority to determine financial obligations. People pay according to the regulations of the tax authority. The time to return the results is no more than 10 working days, according to the provisions of Clause 2, Article 22 of Circular 10/2024/TT-BTNMT.
