I. Inheritance of real estate
1, inheritance notarization
The applicant shall provide the following information when going to the notary office where the inherited property is located to handle the notarization of property inheritance:
(1) decedent's death certificate (such as hospital death notice, ashes certificate, cremation certificate, etc.). ), ID card, household registration book (cancellation account), etc.
(2) Property certificates left by the decedent, such as real estate license, certificates of deposit, stocks, etc. If the estate is in Hong Kong, a list of estates issued by the Hong Kong Estate Duty Office shall be provided;
(3) the heir's identity card, household registration book and marriage certificate;
(4) Proof of kinship (the form can be downloaded from the website of the notary office, and the personnel department of the unit where the deceased file is located issues an opinion and seals it; If there is no unit, the community workstation and the sub-district office will issue an opinion and seal it. If it cannot be provided due to special circumstances, the personnel department or community workstation or sub-district office of the unit where the heir file is located may issue an opinion and seal it, and provide corresponding proof);
(5) If the heir cannot go to the notary office in person due to special circumstances, he shall provide a notarized power of attorney.
(six) other certification materials that the notary believes should be provided. If the heir or decedent lives in Hong Kong or Macao, the above materials shall be certified by a Hong Kong lawyer entrusted by the Ministry of Justice or relevant Macao institutions and confirmed by China Legal Service (Hong Kong) Co., Ltd.; If the heir or decedent lives abroad, the above materials shall be certified by the embassy or consulate of China in that country.
Step 2 apply for tax exemption
According to the provisions of Caishui [2009] No.78 and Caishui [2009] 1 1, if the owner of the house property dies, the legal heir who has obtained the house property right according to law may apply for exemption from business tax and no personal income tax. According to the Official Reply of State Taxation Administration of The People's Republic of China on Deed Tax Issues Concerning the Inheritance of Land and House Ownership (Guoshuihan [2004]), the legal heirs (including spouses, children, parents, brothers and sisters, grandparents and grandparents) stipulated in People's Republic of China (PRC) Inheritance Law are not subject to deed tax. To apply for tax exemption, you need to go to Shenzhen Local Taxation Bureau, and the specific information you need to bring:
(1) Copy of the heir's ID card
(2) Death certificate or cremation certificate or household registration cancellation certificate issued by the Public Security Bureau.
(3) real estate license (if the real estate license is mortgaged in the bank, a mortgage contract is required; A copy of the real estate license must have the official seal of the bank and the signature of the agent.
(4) notarial deed of inheritance (foreigners (including Hong Kong, Macao and Taiwan) must provide overseas notarial deed and domestic notarial deed)
(5) If the heir is under the age of 18, proof of guardianship shall be provided.
3. Registration and transfer of ownership
Materials to be provided for real estate inheritance registration and transfer in Shenzhen Real Estate Rights Registration Center:
(1) copy of the successor's identity;
(2) Real estate certificate;
(3) notarial certificate of inheritance right;
(4) Reply of Shenzhen Local Taxation Bureau on tax reduction and exemption.