Procedure for accepting inheritance by foreign citizens in Belarus
There are situations when the deceased has heirs who are foreign citizens. Here it is necessary to distinguish between cases when a person permanently resides in a foreign state and cannot come to the Republic of Belarus, as well as when a foreign heir lives in Belarus.
If a foreigner lives in Belarus or can come to Belarus to accept an inheritance, then the procedure for entering into an inheritance practically does not differ from the acceptance of inherited property by Belarusian citizens.
A foreigner can inherit by law and by will. If he is indicated in the will, but does not know about it, then the notary is not obliged to notify him about the opening of the inheritance.
When a person entitled to inheritance resides in another country and cannot, for objective reasons, come to Belarus within six months from the date of death, he can give a power of attorney to another person to conduct his inheritance case, and also send an application for accepting the inheritance to a notary’s office by post and telegraph.
A power of attorney to conduct an inheritance case on behalf of the heir may be issued to any adult or a lawyer. By power of attorney, it is possible to submit an application for entering into an inheritance, an application for the issuance of a certificate of the right to inheritance, and obtaining the necessary documents for processing an inheritance case.
To issue a power of attorney, a foreigner must contact a notary in his state, provide an identity document, as well as passport data of the authorized person. The power of attorney is sent to the Republic of Belarus by mail and, if it is drawn up in a foreign language, must be translated into Russian or Belarusian.
If the state in which the foreign heir lives is a member of the Hague Convention on the Legalization of Documents, then it is enough to affix an apostille to the power of attorney in order to obtain legal force for the document on the territory of the Republic of Belarus. Consular legalization is required for documents from other countries.
Ways of accepting inheritance by foreigners in Belarus
The ways of accepting inheritance by foreigners in Belarus are:
– personal appearance before a notary with the necessary documents (passport, death certificate and a copy thereof, documents of relationship with the deceased and their copies, documents on property, a copy of the will, if any, etc.);
– acceptance of inheritance through a trustee by issuing a power of attorney in your state;
– submission of documents by mail or telegraph;
– the actual acceptance of the inherited property (living with the testator at the time of his death; actual taking over the property, taking measures to protect it and paying the costs of its maintenance).
Opening of inheritance in Belarus (date and place of opening of inheritance)
The discovery of inheritance in Belarus is the fact of a person’s death. The date of the opening of the inheritance is the day of the death of the testator. After that, the six-month period for accepting the inheritance begins to be calculated.
Within six months, heirs must apply to a notary to open an inheritance case. A notary opens a case by accepting a foreign citizen’s application for the entry into inheritance rights, as well as assigning a serial number to the inheritance case in the register.
For filing an application for accepting an inheritance, a citizen pays a tariff in the amount of 32 Belarusian rubles (from 01.01.2022, the size of the base value in Belarus has been set at 32 Belarusian rubles).
The place of opening of the inheritance is the last place of residence of the testator. Moreover, it is not the place of actual residence that is taken as a basis, but the place of registration of the deceased on the day of death (registration address).
Earlier, before 08/01/2021, the heirs had to apply to the notary office strictly at the place of the last registration of the deceased. So, for example, if the testator on the day of his death was registered in the Moskovsky district of the city of Minsk, then it was necessary to submit an application to the notary office of the Moskovsky district. However, after 01.08.2021, changes came into force, according to which the heirs have the right to submit an application for acceptance of the inheritance to any notary office of the city of Minsk, if the deceased was registered at the place of residence in Minsk.
The composition of the inheritance in Belarus
In accordance with the norms of the Civil Code of the Republic of Belarus, the inheritance includes all things and other property, as well as property rights and obligations that belonged to the deceased on the day of death.
The inheritance does not include personal non-property rights, as well as rights that are inextricably linked with the personality of the testator. So, the inheritance does not include:
– rights and obligations to pay alimony;
– the right to a pension;
– the rights of the founder in commercial organizations, except for cases when such rights are expressly provided for in the charter;
– other personal non-property rights and obligations.
The inheritance includes unit savings in consumer cooperatives, as well as checks “Housing”, funds in bank accounts, residential and non-residential real estate, personal belongings of the testator, jewelry, metal products, art objects, etc.
Inheritance by foreign citizens of land plots in Belarus
In accordance with the Land Code of the Republic of Belarus, land plots cannot be inherited by foreign citizens who are not relatives of a deceased citizen of Belarus.
Thus, the ownership of land plots is transferred only to spouses, children, parents, brothers, sisters, grandfather, grandmother of the deceased, as well as to the heirs of other queues.
If in the will the deceased indicated a foreign citizen as the heir to a land plot, then a certificate of the right to inherit the foreigner will be issued only for a building (residential house, garden house, etc.) located on this land plot. The land plot can be provided to a foreigner on a lease basis.
Inheritance by foreign citizens of apartments in Belarus
When foreign citizens inherit apartments, it is necessary to contact a notary and provide documents that confirm the deceased relative’s ownership of the apartment. In any case, the notary requests an extract from the body for state registration of real estate and the land registry on the ownership of the apartment.
Within six months from the date of the opening of the inheritance, with the correct submission of all the necessary documents, a foreign citizen is issued a certificate of the inheritance right for an apartment (or for a share in an apartment), after which the foreigner must register the ownership right with the territorial body for state registration and land cadastre.
Inheritance tax by foreign citizens in Belarus
As a general rule, inheritance in Belarus is not taxed both for citizens of the Republic of Belarus and for foreign citizens. Thus, a foreigner can inherit a house, apartment or other property without paying taxes.
It should be noted, however, that the obligation of the deceased to pay real estate tax and other fees that the testator did not pay passes to the heir. In addition, the sale of the inherited apartment will be taxed.
Our lawyers have been dealing with inheritance issues in the Republic of Belarus for more than 10 (ten) years. If you have questions related to inheritance in Belarus, and you need help or advice from a lawyer, please contact our lawyers by e-mail: info@inheritancelaw.by or by phone: +375293664477.
