Who by law is a close relative

Knowledge of the law makes a person legally grounded and secure in many situations. The concept of "close relatives" often referred to in family, civil and tax law, it is therefore necessary to know who belongs to this category, in accordance with the law of the Russian Federation.

There are many situations when you need to know who belongs to the next of kin in accordance with the law. The need to tax the donation, the division of inheritance without a pre-written wills, confirmation of nationality.

In some cases, there are situations when, on the contrary, you must confirm that between people there is no relationship – for marriage, employment, law enforcement agencies, etc.

The concept of "close relatives" in the legislation of the Russian Federation

Depending on the field of law, the concept of "close relatives" has several interpretations.

So for example:
Article 14 of the Family code States that close relatives are:
- relatives in the direct ascending and descending line (children, parents, grandparents and grandchildren);
- full (blood) and half (which have a common mother or father) brothers and sisters.

Article 25.6 of the Code of the Russian Federation about administrative offences the term "close relatives" means:
- parents and children;
- adoptive parents and the adopted child;
- brothers and sisters;
- grandparents;
- grandchildren.

Article 5, paragraph 4 of the Criminal procedure code of the Russian Federation calls close relatives:
- wife, spouse;
- adoptive parents and the adopted child;
- brothers and sisters;
- grandparents;
- grandchildren.

In paragraph 18.1 of article 217 of the RF Tax Code it is noted that close relatives are persons who are specified in article 14 of the Family code.

Based on the above, the role of the spouse as a close relative is mentioned only in the code of criminal procedure. Who actually have spouses to each other?

Spouse: a close relative or family member?

Given the fact that article 14 of the Family code contains the most complete list of persons considered to be close relatives, and most branches of law are based upon it, the spouse is not considered a close relative, and refers to members of the family.

From a legal point of view, family members are the people who are connected by relationship and (or) property, living together and leading a joint household.

According to the letter dated 07.10.2010 of the Ministry of Finance of Russia, the former spouse is neither a close relative nor a family member.

And if the husband gave an expensive gift to his wife, and at the time of filing they divorced, the former spouse is not required to pay tax on an expensive gift. For this purpose the ex-spouse must attach to his Declaration to the tax authority documents proving the legal marriage at the time of receiving the gift and a certificate of dissolution of marriage.

Take care of yourself and carefully study the law! Because ignorance is not an excuse.