Land share inherited: who pays the minimum tax obligation after the owner's death
The State Tax Service noted that if the inherited land plot is leased and the valid lease agreement remains registered and not terminated, the minimum tax obligation is determined by the tenant, not the heir.
The Tax Code of Ukraine provides that the minimum tax obligation for agricultural land transferred for lease, sublease, emphyteusis, or other use is determined specifically for the tenant or other user of the land plot.
The tax service emphasized that the transfer of ownership rights to the land to the heir itself does not terminate the lease agreement unless otherwise provided by its terms. The rights and obligations of the previous owner under the valid agreement pass to the new owner.
Thus, if the State Register of Property Rights to Real Estate contains current information about the registered lease right of the inherited land plot, the minimum tax obligation is determined by the tenants or users, even if the agreement was concluded with the previous owner.
At the same time, if the land plot is not transferred for lease, sublease, emphyteusis, or other use under an agreement concluded and registered in accordance with the law, the minimum tax obligation is determined by the controlling authority.
In this case, the taxpayer of the minimum tax obligation is the landowner. After the inheritance is formalized and the ownership right is state-registered, the heir becomes such a taxpayer.
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