The expert spoke about the mechanism for refunding tax overpayments by heirs

Heirs will be able to receive tax overpayments of the deceased without trial. The government bill providing for this, adopted by the State Duma, establishes new conditions for citizens to interact with the state in the tax space. This opinion was expressed by Vadim Zasko, Dean of the Faculty of Taxes, Audit and Business Analysis at the Financial University, in a conversation with Izvestia on May 28.

Debt in a bag: Russia has increased control over inheritance registration

Heirs will be able to find out about the debts of the deceased even before accepting the inheritance.

"Until today, the heir could receive an overpayment only in court, and this practice was in principle," he said.

The expert stressed that the problem regulated by the law had actually existed since the formation of the modern Russian tax system. The adoption of the new rule facilitates the return of funds by establishing interaction between notaries and tax authorities in the information exchange system.

Zasko drew attention to the two-level structure of the law's entry into force. The document itself will become effective from the day of its official publication — in fact, by the end of June, citizens will be able to apply directly to the Federal Tax Service for overpayments.

And starting from January 1, 2027, the format for managing inherited tax overpayments will change, the source added. A full-fledged system with the participation of notaries will begin to operate: instead of a direct refund, the mechanism for transferring the amount to the heir's single tax account is fixed.

"The system is being reformatted: the heir does not receive "live money at the moment", but the possibility of subsequent savings on taxes," the specialist explained. At the same time, the formality of the refund remains — but from its own account.

The new law also provides for a six-month grace period, during which no penalty will be charged on the amount recorded for the heir until the certificate of inheritance is issued.

"The state provides an opportunity to determine the management of the inherited estate and settle the budget without additional costs," Zasko concluded.

Read the details in the Izvestia article:

Pocket balance: the heirs will be refunded overpayments on taxes of the deceased