Succession: Russia → Israel

Scenario: the testator is a citizen and resident of the first country; the heir resides in the second. No asset locations are specified, so this is not a calculation for a particular estate.

Recorded context for your selection

Selected context labels: ru, il

Testator

Russia

Supplied label only; actual residence, governing law and personal entitlement are undetermined.

Heir

Israel

Supplied label only; actual residence, governing law and personal entitlement are undetermined.

Law

Applicable-law context

ru / succ.law.connecting: no exact reviewed whole context is mapped to this fragment. A separate record, conditions and primary source are required; the particular-case conclusion is not established. [current_native_not_admitted]
ru / succ.law.scission: no exact reviewed whole context is mapped to this fragment. A separate record, conditions and primary source are required; the particular-case conclusion is not established. [current_native_not_admitted]
ru / succ.law.choice: no exact reviewed whole context is mapped to this fragment. A separate record, conditions and primary source are required; the particular-case conclusion is not established. [current_native_not_admitted]
il / succ.law.connecting: no exact reviewed whole context is mapped to this fragment. A separate record, conditions and primary source are required; the particular-case conclusion is not established. [current_native_not_admitted]
il / succ.law.scission: no exact reviewed whole context is mapped to this fragment. A separate record, conditions and primary source are required; the particular-case conclusion is not established. [current_native_not_admitted]
il / succ.law.choice: no exact reviewed whole context is mapped to this fragment. A separate record, conditions and primary source are required; the particular-case conclusion is not established. [current_native_not_admitted]

Reserved interests

Reserved-share context

ru / succ.forced.exists: no exact reviewed whole context is mapped to this fragment. A separate record, conditions and primary source are required; the particular-case conclusion is not established. [current_native_not_admitted]
ru / succ.forced.circle: no exact reviewed whole context is mapped to this fragment. A separate record, conditions and primary source are required; the particular-case conclusion is not established. [current_native_not_admitted]
ru / succ.forced.children: no exact reviewed whole context is mapped to this fragment. A separate record, conditions and primary source are required; the particular-case conclusion is not established. [current_native_not_admitted]
ru / succ.forced.spouse: no exact reviewed whole context is mapped to this fragment. A separate record, conditions and primary source are required; the particular-case conclusion is not established. [current_native_not_admitted]
ru / succ.forced.fraction: no exact reviewed whole context is mapped to this fragment. A separate record, conditions and primary source are required; the particular-case conclusion is not established. [current_native_not_admitted]
ru / succ.forced.form: no exact reviewed whole context is mapped to this fragment. A separate record, conditions and primary source are required; the particular-case conclusion is not established. [current_native_not_admitted]
ru / succ.forced.clawback: no exact reviewed whole context is mapped to this fragment. A separate record, conditions and primary source are required; the particular-case conclusion is not established. [current_native_not_admitted]
ru / succ.forced.lookback: no exact reviewed whole context is mapped to this fragment. A separate record, conditions and primary source are required; the particular-case conclusion is not established. [current_native_not_admitted]
ru / succ.forced.waiver: no exact reviewed whole context is mapped to this fragment. A separate record, conditions and primary source are required; the particular-case conclusion is not established. [native_review_binding_missing]
ru / succ.forced.provision: no exact reviewed whole context is mapped to this fragment. A separate record, conditions and primary source are required; the particular-case conclusion is not established. [current_native_not_admitted]
ru / succ.forced.prevails: no exact reviewed whole context is mapped to this fragment. A separate record, conditions and primary source are required; the particular-case conclusion is not established. [current_native_not_admitted]
ru / succ.forced.aggregate.share: no exact reviewed whole context is mapped to this fragment. A separate record, conditions and primary source are required; the particular-case conclusion is not established. [current_native_not_admitted]
il / succ.forced.exists: no exact reviewed whole context is mapped to this fragment. A separate record, conditions and primary source are required; the particular-case conclusion is not established. [current_native_not_admitted]
il / succ.forced.circle: no exact reviewed whole context is mapped to this fragment. A separate record, conditions and primary source are required; the particular-case conclusion is not established. [current_native_not_admitted]
il / succ.forced.children: no exact reviewed whole context is mapped to this fragment. A separate record, conditions and primary source are required; the particular-case conclusion is not established. [current_native_not_admitted]
il / succ.forced.spouse: no exact reviewed whole context is mapped to this fragment. A separate record, conditions and primary source are required; the particular-case conclusion is not established. [current_native_not_admitted]
il / succ.forced.fraction: no exact reviewed whole context is mapped to this fragment. A separate record, conditions and primary source are required; the particular-case conclusion is not established. [current_native_not_admitted]
il / succ.forced.form: no exact reviewed whole context is mapped to this fragment. A separate record, conditions and primary source are required; the particular-case conclusion is not established. [current_native_not_admitted]
il / succ.forced.clawback: no exact reviewed whole context is mapped to this fragment. A separate record, conditions and primary source are required; the particular-case conclusion is not established. [current_native_not_admitted]
il / succ.forced.lookback: no exact reviewed whole context is mapped to this fragment. A separate record, conditions and primary source are required; the particular-case conclusion is not established. [current_native_not_admitted]
il / succ.forced.waiver: no exact reviewed whole context is mapped to this fragment. A separate record, conditions and primary source are required; the particular-case conclusion is not established. [current_native_not_admitted]
il / succ.forced.provision: no exact reviewed whole context is mapped to this fragment. A separate record, conditions and primary source are required; the particular-case conclusion is not established. [current_native_not_admitted]
il / succ.forced.prevails: no exact reviewed whole context is mapped to this fragment. A separate record, conditions and primary source are required; the particular-case conclusion is not established. [current_native_not_admitted]
il / succ.forced.aggregate.share: no exact reviewed whole context is mapped to this fragment. A separate record, conditions and primary source are required; the particular-case conclusion is not established. [current_native_not_admitted]

Tax

Whole country tax context

Record object: ru What is the general inheritance tax context in this jurisdiction? Recorded rules are available; their applicability to this case has not been established. Recorded provision 1 Inheritance received from an individual is generally exempt from Russian personal income tax under Tax Code Article 217. The FNS separately identifies remuneration paid to heirs of authors of scientific, literary and artistic works and inventions as taxable income. From 2026, foreign-agent recipients lose the inheritance-income exemption. Notarial costs and other-structure consequences require separate review. This is general source context. Estate assets, death date, decedent and heir status, kinship, reliefs, treaties and local rules require review; no personal tax is calculated here. not in the sources primary source cited, quotation verified on 2026-10-18 Source evidence is within its recorded review window. The source check is confirmed; it is not a legal applicability conclusion. Record checked: 2026-10-18 Source evidence checked: 2026-10-18T05:53:33.454Z Scheduled record recheck: 2027-10-18 Scheduled source recheck: 2027-10-18T05:53:33.454Z Sources: 1, 2, 3 Sources and quotations [1] Все ФЛ ИП ЮЛ Фильтр по категории налогоплательщиков НДФЛ ФЛ ИП ЮЛ По доходам иностранных агентов, полученным с 2026 года, НК РФ устанавливается новая система обложения НДФЛ: к их доходам (в том числе от продажи имущества) будет применяться ставка 30 %; доходы от продажи ценных бумаг, имущества (при владении более пяти лет), при получении наследства и в порядке дарения с 2026 года лишаются освобождения от обложения НДФЛ; таким лицам не будут предоставляться налоговые вычеты по НДФЛ. Также доходы иностранных агентов (если в течение хотя бы одного дня налогового периода, в котором получен соответствующий доход, есть указанный статус), полученные в виде подарка от физического лица, с 2026 года облагаются НДФЛ вне зависимости от степени родства с дарителем по ставке 30%. C6 tax context ru_foreign_agent_2026 https://www.nalog.gov.ru/new2026/ Locator: addressed_visible_projection:при получении наследства Source date: — Checked: 2026-10-18 [2] В соответствии со ст.217 НК РФ не все доходы физических лиц облагаются НДФЛ Доходы, облагаемые НДФЛ Доходы, не облагаемые НДФЛ от продажи имущества, находившегося в собственности менее трех (пяти) лет; от сдачи имущества в аренду; доходы от источников за пределами Российской Федерации; доходы в виде разного рода выигрышей; иные доходы. доходы от продажи имущества, находившегося в собственности более трех (пяти) лет; доходы, полученные в порядке наследования; доходы, полученные по договору дарения от члена семьи и (или) близкого родственника в соответствии с Семейным кодексом Российской Федерации (от супруга, родителей и детей, в том числе усыновителей и усыновленных, дедушки, бабушки и внуков, полнородных и неполнородных (имеющих общих отца или мать) братьев и сестер); иные доходы. Отчетный период Год Налоговый период Год Порядок уплаты НДФЛ в виде фиксированного авансового платежа распространен на иностранных граждан, прибывших в Российскую Федерацию в безвизовом режиме и работающих на основании патента не только у физических лиц (как было до 2015 года), но и в организациях,у индивидуальных предпринимателей или занимающихся частной практикой лиц (например, адвокатов, учредивших адвокатский кабинет). C6 tax context ru_general https://www.nalog.gov.ru/rn46/taxation/taxes/ndfl/ Locator: addressed_visible_projection:доходы, полученные в порядке наследования Source date: — Checked: 2026-10-18 [3] физические лица, получающие доходы в виде вознаграждения, выплачиваемого им как наследникам авторов произведений науки, литературы, искусства, а также авторов изобретений; C6 tax context ru_general https://www.nalog.gov.ru/rn46/taxation/taxes/ndfl/ Locator: FNS general NDFL: authors’ heirs remuneration, complete list item Source date: — Checked: 2026-10-18 Current law: unknown. Personal applicability and the particular-case outcome have not been established.
il / succ.tax.country_context: no exact reviewed whole context is mapped to this fragment. A separate record, conditions and primary source are required; the particular-case conclusion is not established. [current_native_not_admitted]

Documents

Documents and recognition

ru / succ.foreign.grant: no exact reviewed whole context is mapped to this fragment. A separate record, conditions and primary source are required; the particular-case conclusion is not established. [current_native_not_admitted]
ru / succ.foreign.hague1985: no exact reviewed whole context is mapped to this fragment. A separate record, conditions and primary source are required; the particular-case conclusion is not established. [current_native_not_admitted]
ru / succ.foreign.lookthrough: no exact reviewed whole context is mapped to this fragment. A separate record, conditions and primary source are required; the particular-case conclusion is not established. [current_native_not_admitted]
ru / succ.proc.authority: no exact reviewed whole context is mapped to this fragment. A separate record, conditions and primary source are required; the particular-case conclusion is not established. [native_review_binding_missing]
ru / succ.proc.acceptance: no exact reviewed whole context is mapped to this fragment. A separate record, conditions and primary source are required; the particular-case conclusion is not established. [current_native_not_admitted]
ru / succ.proc.certificate: no exact reviewed whole context is mapped to this fragment. A separate record, conditions and primary source are required; the particular-case conclusion is not established. [current_native_not_admitted]
ru / succ.proc.taxreturn: no exact reviewed whole context is mapped to this fragment. A separate record, conditions and primary source are required; the particular-case conclusion is not established. [current_native_not_admitted]
il / succ.foreign.grant: no exact reviewed whole context is mapped to this fragment. A separate record, conditions and primary source are required; the particular-case conclusion is not established. [current_native_not_admitted]
il / succ.foreign.hague1985: no exact reviewed whole context is mapped to this fragment. A separate record, conditions and primary source are required; the particular-case conclusion is not established. [current_native_not_admitted]
il / succ.foreign.lookthrough: no exact reviewed whole context is mapped to this fragment. A separate record, conditions and primary source are required; the particular-case conclusion is not established. [current_native_not_admitted]
il / succ.proc.authority: no exact reviewed whole context is mapped to this fragment. A separate record, conditions and primary source are required; the particular-case conclusion is not established. [current_native_not_admitted]
il / succ.proc.acceptance: no exact reviewed whole context is mapped to this fragment. A separate record, conditions and primary source are required; the particular-case conclusion is not established. [current_native_not_admitted]
il / succ.proc.certificate: no exact reviewed whole context is mapped to this fragment. A separate record, conditions and primary source are required; the particular-case conclusion is not established. [current_native_not_admitted]
il / succ.proc.taxreturn: no exact reviewed whole context is mapped to this fragment. A separate record, conditions and primary source are required; the particular-case conclusion is not established. [current_native_not_admitted]

Reading

Russia: reviewed answers with sources

May a forced heir waive their share during the testator's lifetime

The reviewed answer is currently unavailable.

Who establishes the heirs' title: a notary, a court or an administrative authority

The reviewed answer is currently unavailable.

What is the general inheritance tax context in this jurisdiction?

Recorded rules are available; their applicability to this case has not been established.

Inheritance received from an individual is generally exempt from Russian personal income tax under Tax Code Article 217. The FNS separately identifies remuneration paid to heirs of authors of scientific, literary and artistic works and inventions as taxable income. From 2026, foreign-agent recipients lose the inheritance-income exemption. Notarial costs and other-structure consequences require separate review.

This is general source context. Estate assets, death date, decedent and heir status, kinship, reliefs, treaties and local rules require review; no personal tax is calculated here.

C6 tax context ru_foreign_agent_2026 — Все ФЛ ИП ЮЛ Фильтр по категории налогоплательщиков НДФЛ ФЛ ИП ЮЛ По доходам иностранных агентов, полученным с 2026 года, НК РФ устанавливается новая система обложения НДФЛ: к их доходам (в том числе от продажи имущества) будет применяться ставка 30 %; доходы от продажи ценных бумаг, имущества (при владении более пяти лет), при получении наследства и в порядке дарения с 2026 года лишаются освобождения от обложения НДФЛ; таким лицам не будут предоставляться налоговые вычеты по НДФЛ. Также доходы иностранных агентов (если в течение хотя бы одного дня налогового периода, в котором получен соответствующий доход, есть указанный статус), полученные в виде подарка от физического лица, с 2026 года облагаются НДФЛ вне зависимости от степени родства с дарителем по ставке 30%. — addressed_visible_projection:при получении наследства — Checked: 2026-10-18
C6 tax context ru_general — В соответствии со ст.217 НК РФ не все доходы физических лиц облагаются НДФЛ Доходы, облагаемые НДФЛ Доходы, не облагаемые НДФЛ от продажи имущества, находившегося в собственности менее трех (пяти) лет; от сдачи имущества в аренду; доходы от источников за пределами Российской Федерации; доходы в виде разного рода выигрышей; иные доходы. доходы от продажи имущества, находившегося в собственности более трех (пяти) лет; доходы, полученные в порядке наследования; доходы, полученные по договору дарения от члена семьи и (или) близкого родственника в соответствии с Семейным кодексом Российской Федерации (от супруга, родителей и детей, в том числе усыновителей и усыновленных, дедушки, бабушки и внуков, полнородных и неполнородных (имеющих общих отца или мать) братьев и сестер); иные доходы. Отчетный период Год Налоговый период Год Порядок уплаты НДФЛ в виде фиксированного авансового платежа распространен на иностранных граждан, прибывших в Российскую Федерацию в безвизовом режиме и работающих на основании патента не только у физических лиц (как было до 2015 года), но и в организациях,у индивидуальных предпринимателей или занимающихся частной практикой лиц (например, адвокатов, учредивших адвокатский кабинет). — addressed_visible_projection:доходы, полученные в порядке наследования — Checked: 2026-10-18
C6 tax context ru_general — физические лица, получающие доходы в виде вознаграждения, выплачиваемого им как наследникам авторов произведений науки, литературы, искусства, а также авторов изобретений; — FNS general NDFL: authors’ heirs remuneration, complete list item — Checked: 2026-10-18

All reviewed answers: Russia →

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This is general guidance, not legal advice. The rules are simplified; confirm current rates and details with a lawyer.

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