1. Living parents want to give their property to their children, which is called living gift.
Donation before death is a civil legal act of transferring rights, and it also needs to be fair in real estate donation. The effective time of house gift is closely related to the time of property right transfer, that is to say, the time of property right transfer is the effective time of gift behavior.
The gift before death is mainly reflected in the transfer of real estate. The gift before death can immediately transfer the property, and the donee can immediately have the right to the house.
But the disadvantage is that the gift before death needs to pay more taxes, and it needs to pay the full deed tax and stamp duty. In most cases, it is necessary to pay 20% personal income tax, except for gifts to immediate family members, dependents or dependents, and legal heirs of house heritage.
2. Inheritance right is a legal right. If the decedent had not died, the inheritance relationship would not have happened. Only after the death of the decedent does the right of inheritance become a vested right.
To realize testamentary succession, the decedent must have a legal will before his death and the decedent has died, otherwise there will be no testamentary succession.
According to the Law of People's Republic of China (PRC) on Succession:
Article 2 Inheritance begins when the decedent dies.
Article 3 Legacy is the personal legal property left by a citizen when he dies, including:
Citizens' income;
(2) Houses, savings and daily necessities of citizens;
(3) Citizens' trees, livestock and poultry;
(4) Cultural relics, books and materials of citizens;
(five) the means of production that the law allows citizens to own;
(six) the property rights in the copyright and patent rights of citizens;
(7) Other lawful properties of citizens.
Article 5 After the beginning of inheritance, it shall be handled in accordance with legal inheritance; If there is a will, it shall be inherited or bequeathed according to the will; If there is a legacy support agreement, it shall be handled in accordance with the agreement.
The bad inheritance of real estate is that the heir can only transfer the real estate after the death of the decedent and have the right to house.
It is more complicated and difficult to obtain housing rights according to testamentary succession than to give property before death. The advantage of real estate inheritance lies in paying less taxes, only paying the real estate registration fee, and collecting it by piece.
The law of succession stipulates: Article 2 Inheritance begins at the death of the decedent. Article 16 A citizen may make a will to dispose of his personal property in accordance with the provisions of this Law, and may designate an executor.
Citizens can make a will and hand over their personal property to one or several legal heirs for inheritance. Citizens can make a will to give personal property to people other than the state, the collective or the legal heir.
Extended data:
The right of inheritance must be possessed (1) and must be the property left by citizens when they die. (2) It must be the legal property owned by individual citizens.
1, legal heir.
That is, the spouse, children, parents, brothers and sisters, grandparents and grandparents of the decedent.
Article 10 of the Inheritance Law stipulates that "the inheritance shall be inherited in the following order: the first order: spouse, children and parents.
The second order: brothers and sisters, grandparents, grandparents.
Heirs in the second order include: brothers and sisters, grandparents and grandparents (if there is no heir in the first order or the heir in the first order renounces the right of inheritance, the heir in the second order will inherit).
2. The heir designated by the will.
According to the provisions of Article 16 of the Inheritance Law, citizens can make a will to designate one or more legal heirs to inherit, or they can make a will to hand over their personal property to people other than the state, the collective or the legal heirs.
3. bequeathed to the heir specified in the maintenance agreement.
Article 31 of the Inheritance Law stipulates: "A citizen may sign a legacy maintenance agreement with a supporter. According to the agreement, the supporter undertakes the obligations of citizens' birth, support and burial, and enjoys the right of bequest. Citizens can sign a legacy support agreement with collective ownership organizations.
According to the agreement, the collective ownership organization undertakes the obligations of citizens' birth, support and burial, and enjoys the right of bequest. "
In addition, according to the provisions of Article 28 of the Inheritance Law, "when the inheritance is divided, the share of inheritance of the fetus shall be retained. The fetus dies at birth, and the reserved share is handled in accordance with legal inheritance. "
In inheritance disputes, the first thing to be determined is the subject of inheritance, that is, who has the qualification to inherit. In the absence of a will, the determination of inheritance qualification should be divided by making a will according to law.
Determining related kinship according to legal inheritance is to determine whether it is eligible for inheritance according to the rights and obligations of kinship stipulated in the marriage law.
References:
Baidu encyclopedia-inheritance right