Advice 1: 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.
Who by law is a close relative
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.

Advice 2: Who is a close relative

Though it is believed that close relatives there is no one, in life, sometimes, is not so. On the degree of kinship, some remembered only in the cases where you can take advantage of benefits laid close relatives, or in the case of disputes about inheritance.
Who is a close relative

Legal norms and definitions of kinship


The definition of "close relatives" is defined in article 14 of the Family Code. This document relates to the close relatives of all family members in direct ascending and descending lines. On the downlink the parents, grandparents, ascending – children and grandchildren. Also in this definition included full and half, i.e. a summary, brothers and sisters.

In article 5 of the Criminal procedure Code define the main concepts used in it, among them in 4. you can find a more extensive list of those people who are considered immediate relatives: spouse, parents and children, as well as adoptive parents and adopted children, brothers and sisters, grandchildren, grandparents.

Another normative document "regulations on the admission of officials and citizens of the Russian Federation to the state secret", approved by the decree of the RF Government dated 28.10.1995, No. 1050, p. 19, paragraph"d" in the circle of close relatives include: parents, brothers and sisters, children over the age of 16 years, wife/husband, including the former.

The degree of kinship and taxation issues


The need to determine the degree of relationship is most likely to occur in addressing issues related to the payment of the tax to incomes of physical persons, in the case where a person receives part of the inheritance or a real estate deed of gift, issued as a donation contract. Since 1 January 2006, according to the Federal law from 01.07.2005 g. N78-FZ, close relatives are exempt from the requirement to pay the state income tax on property received by will or by deed of gift, the question arises regarding the exact definition of degree of kinship.
The contract of donation concluded with a close relative, does not require a notary registration and payment of taxes on the income, but you will have to pay tax on the property.


In these cases, it is necessary to follow the 3rd part of the Civil code, which provides a definition of kinship, in keeping with the order. Thus, under article 1142, the heirs of the first stage under the law are: children, spouse and parents of the donor or testator. In this case their offspring inherit the right of the first queue in the event of the death of children.
Even if a will is not made to minor children or elderly parents, in any case they will receive their share of inheritance.


According to article 1143, in the case where heirs of the first queue, the inheritance can be transferred to the heirs of the second stage: half-and full brothers and sisters, grandfathers and grandmothers of the testator as father's side and mother's side. To the heirs of the second stage also include the nephews and nieces who are children of dead relatives and half-brothers and sisters.

If there are no heirs either the first or second queue, in accordance with article 1144, inheritance can claim to be the heirs of the third stage: full and half-brothers and sisters of the parents of the testator (uncles and aunts of the testator) and cousin brothers and sisters, in case of death someone from aunts or uncles.
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