Taxation of inheritance obtained by non-residents in Ukraine

Tax authorities additionally clarified the taxation of real estate, which is inherited by non-residents.

Any object of heritage that is inherited by non-resident on the territory of Ukraine from resident is taxable at the rate of 18%.

Thus, the non-resident heir is obliged to pay the tax before the notary registration of the inheritance object.

It should be mentioned that according to the Tax Code, the person responsible for payment of taxes is a non-resident heir.

Only at the presence of the document on payment of personal income tax from the value of heritage the notary may issue to such heir the Certificate of inheritance.