LAW OF UKRAINE

of February 23, 2017 No. 1910-VIII

About introduction of amendments to the Tax Code of Ukraine concerning the inheritance taxation

The Verkhovna Rada of Ukraine decides:

I. Bring in the Tax code of Ukraine (Sheets of the Verkhovna Rada of Ukraine, 2011, Art. No. No. 13-17, 112) the following changes:

1. To state subitem 14.1.263 of Item 14.1 of Article 14 in the following edition:

"14.1.263. For the purposes of the Section IV of this Code his parents, the husband or the wife, children of such physical person including adopted are considered as members of the family of physical person of the first degree of relationship.

For the purposes of the Section IV of this Code his brothers and sisters, her grandmother and the grandfather on the mother's side are considered as members of the family of physical person of the second degree of relationship and from the father, grandsons".

2. In Article 174:

in Item 174.2:

to state the subitem "an" of subitem 174.2.1 in the following edition:

"a) objects of inheritance which is inherited by members of the family of the testator of the first and second degree of relationship";

in subitem 174.2.2 of the word "are not members of the family of the testator of the first degree of relationship" shall be replaced with words and "are not specified by figures in subitem 174.2.1 of this Item";

to add Item 174.3 paragraph two after the words "before notarial certification of objects of inheritance" with the words "or in rural settlements-before registration by the official of relevant organ of local self-government authorized on it in the place of opening of inheritance";

state Items 174.4 and 174.6 in the following edition:

"174.4. The notary in the location of office of notary public or workplace of the private notary and/or in rural settlements - the authorized officer of relevant organ of local self-government in the place of opening of inheritance quarterly submit to monitoring body information on issue of certificates on the right to inheritance according to the procedure established by this Section for tax calculation. In the same procedure notaries submit information on the certificate of gift agreements.

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