Some Ukrainians are exempt from inheritance tax: here's what the law states.

How can one prove the familial ties between a grandmother and her grandchildren? Undoubtedly, grandchildren, as heirs, have the right to inherit. However, a question arises regarding taxation. A zero tax rate is established for first and second-degree relatives. This is mentioned in Article 174 of the Tax Code.

First-degree heirs include:

• children, including adopted ones and those born after the death of the testator;
• husband or wife;
• parents.

Second-degree heirs include:

• sibling brothers and sisters;
• grandparents on both the maternal and paternal sides;
• grandchildren.

Thus, it is essential to confirm the familial connections between the testator and the heir. To do this, one can file a lawsuit. It is crucial to indicate that establishing the fact of familial ties has legal significance for the applicant and that it cannot be done through any means other than judicial.

In court, all information regarding familial connections, communication, guardianship, and mutual assistance must be provided, along with correspondence, photographs, and the invitation of witnesses (if necessary).

Only after the court establishes the familial connections can the inheritance tax be avoided.

As a reminder, the Cabinet of Ministers, in the draft state budget for 2025, proposes to write off unused funds from pensioners' cards into the budget.

On September 30, the VRU portal reported that lonely pensioners may receive an additional payment to their pension starting from October 1.