Succession: Russia → Kazakhstan

01Law

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]
• kz / 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]
• kz / 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]
• kz / 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]

02Reserved 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. [exact_version_review_missing]
• 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. [exact_version_review_missing]
• 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]
• Record object: kz Does the country have forced heirship — a part of the estate that a will cannot take away from close relatives Recorded rules are available; their applicability to this case has not been established. Recorded provision 1 At least 1/2 of the intestate share for minor or disabled children, disabled spouse and parents (art. 1069) not in the sources primary source cited, quotation verified on 2026-10-07 Source evidence is within its recorded review window. The source check is confirmed; it is not a legal applicability conclusion. Record checked: 2026-10-07 Source evidence checked: 2026-10-07T20:20:58.100Z Scheduled record recheck: 2027-10-07 Scheduled source recheck: 2027-10-07T20:20:58.100Z Sources: 1 Sources and quotations [1] Статья 1069. Право на обязательную долю в наследстве 1. Несовершеннолетние или нетрудоспособные дети наследодателя, а также его нетрудоспособные супруг и родители наследуют, независимо от содержания завещания, не менее половины доли, которая причиталась бы каждому из них при наследовании по закону (обязательная доля). 2. В обязательную долю засчитывается все, что наследник, имеющий право на такую долю, получает из наследства по завещанию и (или) по закону, в том числе стоимость имущества, состоящего из предметов обычной домашней обстановки и обихода, и стоимость установленного в пользу такого наследника завещательного отказа. 3. Любые ограничения и обременения, установленные в завещании для наследника, имеющего право на обязательную долю в наследстве, действительны лишь в отношении той части переходящего к нему наследства, которая превышает обязательную долю. Гражданский кодекс Республики Казахстан (Особенная часть) https://old.adilet.zan.kz/rus/docs/K990000409_ Locator: ст.1069 Source date: — Checked: 2026-10-07 Current law: unknown. Personal applicability and the particular-case outcome have not been established.
• kz / 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]
• kz / 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]
• kz / 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]
• kz / 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. [native_review_binding_missing]
• kz / 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]
• kz / 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]
• kz / 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]
• kz / 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. [exact_version_review_missing]
• kz / 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]
• kz / 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]
• kz / 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]

03Tax

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.
• kz / 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]

04Documents

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]
• kz / 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]
• kz / 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]
• kz / 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]
• Record object: kz Who establishes the heirs' title: a notary, a court or an administrative authority Recorded rules are available; their applicability to this case has not been established. Recorded provision 1 Notary at the place of opening not in the sources primary source cited, quotation verified on 2026-10-07 Source evidence is within its recorded review window. The source check is confirmed; it is not a legal applicability conclusion. Record checked: 2026-10-07 Source evidence checked: 2026-10-07T20:20:58.100Z Scheduled record recheck: 2027-10-07 Scheduled source recheck: 2027-10-07T20:20:58.100Z Sources: 1 Sources and quotations [1] Статья 1073. Выдача свидетельства о праве на наследство 1. Нотариус по месту открытия наследства по просьбе наследника обязан выдать ему свидетельство о праве на наследство. 2. Свидетельство о праве на наследство выдается по истечении шести месяцев со дня открытия наследства. При наследовании как по завещанию, так и по закону, свидетельство может быть выдано до истечения указанного срока, если у нотариуса имеются достоверные данные о том, что кроме лиц, обратившихся за выдачей свидетельства, других наследников в отношении соответствующего имущества либо всего наследства не имеется. 3. Выдача свидетельства о праве на наследство приостанавливается при наличии зачатого, но еще не родившегося наследника до его рождения. Сноска. Статья 1073 с изменением, внесенным Законом РК от 21.01.2019 № 217-VI (вводится в действие по истечении десяти календарных дней после дня его первого официального опубликования). Гражданский кодекс Республики Казахстан (Особенная часть) https://old.adilet.zan.kz/rus/docs/K990000409_ Locator: ст.1073 Source date: — Checked: 2026-10-07 Current law: unknown. Personal applicability and the particular-case outcome have not been established.
• kz / 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]
• kz / 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]
• kz / 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]

05Reading

Related reading

• Wills and probate →
• Trusts →
• Foundations →
• Family holding →
• US estate tax →