It was only after six months from the date of opening of the inheritance shall be issued a certificate of the heirs at law inheritance, then you can arrange a property right. As you can see, the opening day of the inheritance may be in 2005, and the heirs are entitled to apply to a notary public in 2006 if the tax authorities will be calculated on tax day opening of the inheritance, then you inherit the property owner who died in 2005, regardless of when the heir to appeal to a notary public in 2006, the tax on inheritance, in our opinion, have to pay. So as long as the Federal Law on December 12, 1991 N 2020-1 On the succession tax, gift ', the calculation and payment of inheritance taxes, open until 2006, and property transferred to the ownership of the donation contract entered into prior to 2006 city, governed by the above Act. Taxpayers are individuals, citizens of the Russian Federation, foreign citizens and stateless persons who take the property by inheritance or donation property defined in the law on the basis of a certificate of right to inheritance and donation contract, notarized. The objects of taxation are specifically listed in the law types of assets: – houses, apartments, villas, garden houses in gardening companies – cars, motorcycles, motor boats, speedboats, yachts, other vehicles – antiques and art, jewelry products, household items made of precious metals and precious stones and scrap items; – paenakopleniya in housing construction, garage building and country-building societies – the amounts are on deposit in banks and other financial institutions, funds for personal privatization accounts of individuals – the cost of property and land shares (shares) – currency assets and securities in their value expression. .