The latest policy on inheritance and real estate transfer, since the inheritance is real estate, and the transfer of ownership will inevitably be involved after inheritance, so the so-called policy, I understand, is actually the provisions that may be involved in the two links of inheritance and transfer, mainly some legal provisions and administrative regulations, as well as some local regulations of various provinces and cities.
The latest policies on inheritance are mainly the provisions of the Civil Code that came into effect on January 1, 2021, especially the provisions of the inheritance section of the Civil Code, and the provisions of the judicial interpretation (1) of the Supreme People's Court on the application of the inheritance section of the Civil Code, which include statutory inheritance, transfer of inheritance, subrogation, testamentary succession, bequest, bequest and maintenance agreement, estate treatment and other aspects.
For the inheritance of real estate, it is mainly related to the inheritance, whether we share the property according to the shares, or the actual division of the property, that is, the property is owned by one party, and the other party obtains the corresponding economic discount, for the question of how much the discount, if it cannot be negotiated, then the property must be evaluated, then at this time, it involves the latest policies in terms of appraisal, such as the "Real Estate Valuation Specification", "Asset Appraisal Law", "Measures for the Administration of Judicial Appraisal Fees" and other provisions. Beijing Municipal Regulations on the Administration of Judicial Appraisal, Provisions of the Beijing High People's Court on Entrusted Appraisal and Appraisal (for Trial Implementation), Guidelines for the Standardization of Entrusted Appraisal and Evaluation, Notice on Charging Services for Real Estate Intermediaries, etc.
For the transfer of real estate, on the one hand, there are the latest policies on transfer registration, such as the provisions of the property rights section of the Civil Code, the provisions of the Interim Regulations on the Registration of Immovable Property and its implementation rules. On the other hand, there are provisions on transfer taxes, such as the provisions of the Deed Tax Law, in which, for legal heirs, the inheritance of real estate is exempt from deed tax, but for non-statutory heirs, if they inherit the ownership of land and houses according to their wills, they need to pay deed tax, and the tax rate is usually 15%。
In short, the latest policies on inheritance and real estate transfer, national laws and administrative regulations generally do not change too quickly, and local policies are not necessarily, especially when it comes to real estate inheritance and transfer costs, local regulations are flexible, and the frequency of modification will be higher, everyone pay more attention to it.