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.