Inheritance Laws in Kazakhstan
Inheritance laws in Kazakhstan are primarily governed by the Civil Code of Kazakhstan, with provisions that apply to both testate (with a will) and intestate (without a will) succession. The country follows a civil law system, and inheritance rules are laid out to determine how a person's estate is distributed upon their death.
1. Testate Succession (With a Will)
In Kazakhstan, individuals are allowed to make a will specifying how their estate should be distributed. The will must comply with certain formalities to be legally valid.
Key Features of Testate Succession:
- Freedom of Testation: In general, Kazakhstan allows individuals to distribute their estate freely as they wish in their will, provided it doesn't violate legal requirements (e.g., forced heirship provisions).
- Types of Wills: A will can be made in writing and must meet certain legal formalities. For instance, it can be notarized or holographic (handwritten) to be valid. The will must be signed by the testator and, in some cases, witnessed.
- Codicil: A codicil is a supplementary document to a will. It allows the testator to amend the will without having to rewrite it entirely.
Validity of the Will:
- The will must be executed voluntarily, and the testator must be mentally competent to make decisions at the time of writing the will.
- The will must be signed and dated to ensure its validity.
Executor:
- The testator may appoint an executor to ensure the terms of the will are followed. This person is responsible for managing the deceased's estate, paying debts, and distributing assets according to the will.
2. Intestate Succession (Without a Will)
If a person dies without a valid will (intestate), the estate is distributed according to the provisions set out in the Civil Code of Kazakhstan. The law specifies the order of heirs and how the estate should be divided.
Order of Heirs under Intestate Succession:
The estate is divided among heirs based on their relationship to the deceased. The heirs at law are classified into several categories, with closer relatives inheriting before more distant ones.
First Category – Children, Spouse, and Parents:
- Children: The deceased’s children are considered the primary heirs. If the deceased is survived by children, they inherit the estate equally.
- Spouse: The surviving spouse is also entitled to a portion of the estate. The spouse's share depends on whether there are children.
- If the deceased has children, the spouse inherits one-quarter of the estate.
- If there are no children, the spouse inherits half of the estate.
- Parents: If the deceased has no children, the parents of the deceased inherit the estate, with each parent receiving an equal share.
Second Category – Siblings and Extended Family: If there are no surviving spouse or children, the estate will pass to siblings, or their descendants, and then to more distant relatives.
- Siblings: The deceased’s brothers and sisters will inherit if there is no surviving spouse or children. The estate is divided equally among them.
- Other relatives: If there are no siblings, the estate may pass to grandparents, uncles, aunts, or cousins, depending on the family structure.
3. Forced Heirship Rules
Kazakhstan does not have strict forced heirship rules like some other countries (e.g., France, Spain). In principle, a person in Kazakhstan can freely dispose of their estate by will, but there are limits:
- Minor Children: The estate cannot completely disinherit minor children, as they have the right to a share of the inheritance.
- Spouse: Similarly, the surviving spouse cannot be fully disinherited unless they have waived their right to inheritance, typically through a pre-nuptial agreement.
However, the distribution of the estate among heirs cannot disregard their legal entitlements, especially when it comes to spouses and children.
4. Division of Property
- Real Estate and Land: Real property, such as land and houses, must be transferred to heirs according to the inheritance laws. The inheritance process involves registering the transfer of ownership at the State Register.
- Joint Property: If the deceased owned property jointly with a surviving spouse, the spouse retains ownership of their share. The deceased’s portion of the property is passed on to the heirs.
5. Debts and Liabilities
Before assets are distributed to heirs, the debts and liabilities of the deceased must be settled. This includes:
- Funeral expenses.
- Outstanding loans, mortgages, or other financial obligations.
If the estate is not large enough to cover these debts, heirs may receive only a partial share or none at all, depending on the debts owed.
6. Inheritance of Business Interests
If the deceased owned a business, their business assets will pass to their heirs. In Kazakhstan, the heirs may:
- Continue to run the business.
- Sell the business or transfer ownership to someone else.
Business interests are typically divided in the same manner as other assets, with heirs receiving equal shares unless otherwise specified in a will.
7. Inheritance Tax
Kazakhstan does not have a specific inheritance tax. However, the estate may be subject to certain administrative fees or state duties related to the inheritance process, including:
- State registration fees for property and asset transfers.
- Notary fees for certifying wills and the inheritance process.
8. Inheritance Process
The process of inheritance in Kazakhstan typically follows these steps:
- Probate Process: If there is a will, the heirs or the executor must submit the will to the relevant authorities for probate. The court will verify the will's validity.
- Inventory of the Estate: An inventory of the deceased's assets and liabilities is made. This includes both movable and immovable property, financial accounts, and debts.
- Debt Payment: The estate’s debts are settled first, including any taxes and funeral expenses.
- Distribution: Once debts are paid, the remaining assets are divided according to the will or, in the case of intestacy, according to the law.
- Transfer of Property: Ownership of the deceased's property is transferred to the heirs. This process involves legal registration of the transfer with the state.
9. Disputes Over Inheritance
Inheritance disputes can arise, particularly in cases of intestacy or disputes about the validity of a will. These disputes are typically handled by the Kazakh courts, and the parties involved may need to resolve conflicts over the distribution of the estate.
Conclusion
Kazakhstan’s inheritance laws are primarily governed by the Civil Code and apply to both testate and intestate succession. The country does not have forced heirship laws, meaning individuals can generally distribute their estate as they wish, subject to certain limits for spouses and minor children. In the absence of a will, the estate is divided according to the Civil Code, with the spouse, children, and parents being the primary heirs. There is no inheritance tax in Kazakhstan, but there may be administrative fees related to the probate process.
RELATED Blog
0 comments