Украина : Наследование ( english )

Украина : Наследование Ukraine: Inheritance

The Global Property Guide looks at inheritance from two angles: taxation, and what inheritance laws apply to foreigners leaving property in Ukraine: what restrictions there are and whether making a will is advisable. How high are inheritance taxes in Ukraine? What inheritance laws apply in Ukraine?     Inheritance tax is levied on the gross inheritance or the market value of the property. The beneficiary is liable to pay the inheritance tax. INHERITANCE TAX RECIPIENT TAX RATE Resident family members of the first degree nil Resident family members not of the first degree 5% Any resident (received from a non-resident) 15% Non-resident (received from a non-resident) 30%