What does Article 1174 of the Code mean? Theory of everything. What is meant by “necessary” expenses?

In the legislation in the section of family inheritance law, Art. 1174 of the Civil Code of the Russian Federation. The wording of the article, as amended, indicates options for the return of costs incurred after the death of the testator, and funds allocated to ensure the protection of the inheritance plus its management.

Costs caused by a sudden fatal illness of the owner of the property and incurred to organize his funeral (we are talking about the purchase of a burial place), as well as funds allocated to ensure the protection of the inherited property and its supervision, expenses required for the execution of the will, are covered from the funds of the future inheritance , but not more than its cost.
Requests for compensation of costs (mentioned in paragraph 1 of Article 1174) should be submitted to the heirs who have acquired rights. Before they enter into inheritance rights, this issue is dealt with by the executor of the will. Otherwise, expenses are reimbursed from the estate. Such expenses are returned before the testator's debts to creditors are covered within the value of the property that the successors received from the estate under the will. Initially, expenses related to the illness and subsequent funeral of the owner of the inheritance will be reimbursed, the second will be the funds spent on preserving the will plus its management, then in third place are the funds spent on directly fulfilling the terms of the will itself.
The funds spent on ensuring a decent burial of the deceased owner of the estate can be withdrawn from any finances belonging to the deceased, with no exception his deposits or funds stored in his bank accounts.

Let us dwell on paragraph 3 of the article in question of the Civil Code of the Russian Federation. To receive money for the burial of the deceased from a bank that has deposits (bank accounts) of the donor of the inheritance, the applicant is obliged to present a notary's decree, where the latter enters the person who has the right to accept these funds in order to pay the expenses required for the burial.

The successor specified in the will may, within six months from the official date of opening of the inheritance, demand funds from the deposit (from the bank account) of the testator to finance the funeral of the latter. This is possible due to the fact that the “donor” of the inheritance had money in the accounts, issued to the future heir in the form of a testamentary disposition directly in the bank itself.

Finances received by the heir through a notary's decree (presence required) for the funeral rite, or the amount of costs indicated in the document, does not exceed a certain amount prescribed by the Civil Code Russian Federation– no more than 40 thousand rubles.

The conditions of this paragraph are equivalent for all credit institutions that have the legal right to deal with citizens’ deposits and their cash accounts.

Comments

Debts of the deceased

The received inheritance, as practice shows, is burdened by the debt of the testator to creditors (Article 1175 of the Civil Code) plus monetary debts for expenses due to the death of the testator. Comments to the article indicate the order and possible options compensation from the capital of the inheritance for four types of compulsory expenses arising as a result of the death of the testator:

expenses caused by the dying illness of the testator;
funds required for a decent burial of the deceased;
spending the funds needed to protect the inheritance plus its management;
expenses caused by the execution of the will itself.

It does not matter at all who carried out all the efforts, the exception is the third group, representing persons prescribed by law.

The phrase “necessary expenses,” on the one hand, reduces the amount of material compensation, and on the other hand, it covers all possible expenses that can be returned, guided by the article in question.

In paragraph 1, the word “necessary” is repeated twice. Initially - as a generalized description of expenses and then - as a payment for a burial site. This word also appears in Art. 1136 of the Civil Code in the form of costs caused by the execution of the will itself.

Such an interpretation of an unlimited amount of expenses requiring material compensation can completely “eat up” even the largest inheritance, leaving the heirs themselves without money and not satisfying the claims of creditors.

What is meant by “necessary” expenses?

The legislator does not give a clear definition of what is hidden behind the concept of “necessary” expenses. Thus, the law does not stipulate any criteria that provide a clear understanding of whether the expenses were really necessary or not.

In approaching this issue, the specific facts and circumstances must be taken into account. For example, the price level for in-demand goods and services provided in a particular area, how popular they are, whether there is a choice for this product, even national and necessarily local traditions and customs, the will of the deceased on these issues and other circumstances.

Death sickness

It is also worth noting that we are talking about compensation for expenses caused by a near-death illness. This fact is confirmed by the doctors' conclusions. The definition of "dying illness" is very vague. For example:

what is the amount of costs to be reimbursed;
can a chronic illness that the testator suffered from for many years be considered a dying disease;
how and what amount can be returned for the money spent and the damage incurred to ensure decent care for the patient, medical care of the testator to the one who paid the costs and took the patient as a dependent.

Answers to such questions will be found thanks to judicial practice.

Paragraph 1 of Article 1174 deals with expenses caused by the dying illness of the testator. This includes funds spent on the treatment of the testator:

medical consultations;
stay in medical institutions;
other types medical care(payment for operations, dressings, injections);
purchasing medications prescribed by a doctor;
vouchers to sanatoriums/resorts;
travel to and from the designated place of treatment, special meals;
serving a patient in need of help (cleaning, laundry, grocery shopping, cooking).

Costs will be reimbursed when traceable causation between the death of the testator and the illness that required such expenses. If claims arise and a dispute opens in this matter, the Supreme Court appoints a forensic medical examination.

Necessary funeral expenses

The law does not give a clear concept of “necessary expenses” for a decent burial; judicial practice gives an interpretation as follows:

purchasing a coffin and accompanying ritual items for burial (clothing for the deceased, bedding for the coffin, renting a hearse, storage in the morgue);
payment for preparation and production of the burial site (cremation);
transport services and some other points.

The Civil Code does not indicate the amount of costs corresponding to a decent funeral; the only limitation is the real price of the inheritance. The ambiguity of this issue will inevitably lead to a conflict of interests of the legal successors, the deceased's loans and those who pay for the funeral. Therefore, the court, when determining the allowable amount of costs, must remember responsibility and motivate its decision by the principle of reasonableness.

Property protection

The funds spent for the protection of hereditary property and management include:

pay a fee for storage (safe deposit box, safe deposit box in a bank, warehouse premises, etc.);
pay remuneration in any format to the custodian of the heir’s property;
pay remuneration to the manager. This point is fulfilled when the inheritance includes property that requires management activities;
all costs incurred by the valuation and transportation of property;
legal expenses paid by the executor of the will when resolving a controversial issue in court.

How to get back what you spent

Persons interested in compensation for costs can present their claims at any time: before potential successors receive the inheritance or after the fact of its acceptance. If the latter cannot yet legally dispose of the inheritance, then the person making the claim resolves this issue with the executor of the will (with the notary who opened the inheritance case). The issue of compensation is resolved without the participation of potential heirs.

If the need arises, compensation for the invested funds for the burial of the deceased (the decision is made by a notary) is made immediately from the capital of the inherited property.

The successors who received the inheritance will be liable for debt obligations, but within the range of their share of the inheritance received. The source of finance from which the funds spent will be paid does not matter.

If the successors do not own the required amount, then the property of the deceased will be sold off (realized), and expenses will be reimbursed from the proceeds. When the applicants have not officially legitimized their rights, the requested expenses are withdrawn from the inheritance, and the rest of the inheritance is given to future heirs.

The law guarantees the receipt of declared expenses from the cost of the inheritance (even if it has debts). The procedure for compensation of such costs is also prescribed.

How much can you get for a funeral?

The article in question (clause 3) clearly indicates the limits of monetary resources allocated by the bank for burial: no more than 100 minimum wages. Today, the amount allocated by the bank to the heir for organizing a funeral (especially as specified in the notary’s decree) should not exceed 100,000 rubles, although previously a similar amount was equal to 40,000 rubles. This money is issued in addition to the funeral payment - from February 1, 2018 social benefit is 5562 rubles. 25 kopecks It is better to find out the procedure for receiving the amount due at a specific financial institution directly on the spot, from a consultant.

1. Necessary expenses caused by the dying illness of the testator, expenses for his decent funeral, including the necessary expenses for paying for the burial place of the testator, expenses for protecting and managing the inheritance, as well as expenses associated with the execution of the will, shall be reimbursed from the inheritance within the limits of its value .

2. Requests for reimbursement of expenses specified in paragraph 1 of this article, can be presented to the heirs who accepted the inheritance, and before the acceptance of the inheritance - to the executor of the will or to the inherited property.

Such expenses are reimbursed before the debts are paid to the testator's creditors and within the limits of the value of the inherited property transferred to each of the heirs. In this case, first of all, expenses caused by the illness and funeral of the testator are reimbursed, secondly - expenses for protecting and managing the inheritance, and thirdly - expenses associated with the execution of the will.

3. To pay for the costs of a decent funeral of the testator, any funds belonging to him, including in deposits or bank accounts, can be used.

Banks, in whose deposits or accounts the testator's funds are located, are obliged, by order of the notary, to provide them to the person specified in the notary's order to pay the specified expenses.

An heir to whom is bequeathed funds deposited or located in any other accounts of the testator in banks, including in the case when they are bequeathed by testamentary disposition in a bank (Article 1128), has the right at any time before the expiration of six months from the date of opening inheritance to receive from the deposit or account of the testator the funds necessary for his funeral.

The amount of funds issued by the bank on the basis of this paragraph for the funeral of the heir or the person specified in the notary's resolution cannot exceed one hundred thousand rubles.

The rules of this paragraph apply accordingly to other credit institutions who are given the right to attract funds from citizens into deposits or other accounts.

Comments to Art. 1174 Civil Code of the Russian Federation

The commented article regulates the procedure for reimbursement of expenses incurred before or after the death of the testator, which are subject to reimbursement from his property until the claims of the deceased’s creditors are satisfied.

It does not matter who carried out these expenses, with the exception of expenses of the third group, which are made by persons specified in the law.

Expenses caused by the testator's dying illness may include expenses for medicines, medical service, care costs, etc. It should be borne in mind that only necessary expenses are subject to compensation in accordance with the commented article. In the event of a dispute, the question of the need for certain expenses, as well as their justified amount, at the request of the parties, can be decided by the court.

In addition, those expenses that were caused by a dying disease, which, in particular, can be determined by the conclusion of doctors, are subject to reimbursement.

Funeral expenses, including the necessary expenses for paying for the burial place of the testator, are also subject to compensation.

Interested parties have the right to present their claims for reimbursement of expenses at any time, both after the acceptance of the inheritance by the heirs and before. Moreover, if the inheritance has not yet been accepted by the heirs, the interested person has the right to contact the executor of the will or the notary at the place where the inheritance was opened to satisfy his claims without the participation of future heirs.

2. Claims for reimbursement of expenses specified in paragraph 1 of this article may be presented to the heirs who accepted the inheritance, and before the acceptance of the inheritance - to the executor of the will or to the estate.

3. To pay for the costs of a decent funeral of the testator, any funds belonging to him, including in deposits or bank accounts, can be used.

The amount of funds issued by the bank on the basis of this paragraph for the funeral of the heir or the person specified in the notary's resolution cannot exceed one hundred thousand rubles.

The rules of this paragraph accordingly apply to other credit institutions that are granted the right to attract funds from citizens into deposits or other accounts.

Commentary to Art. 1174 Civil Code of the Russian Federation

1. Debts arising in connection with the death of the testator include expenses caused by the dying illness of the testator, expenses associated with the costs of his decent funeral, including the necessary expenses for paying for the burial place of the testator, expenses for the maintenance of citizens who were dependent on the testator. Costs associated with the inheritance procedure itself, for example, valuation of property (appraiser's remuneration), protection and management of the property remaining after it (see commentary to Articles 1171 - 1173 of the Civil Code), sending notifications ( postage) and publication in media mass media, are also repaid from the inheritance and within the limits of its value.

2. According to paragraph 2 of the comment. Art. expenses associated with the burial of the testator can be reimbursed both after the heirs accept the inheritance and before. In the first case, the requirements are presented to the heirs who accepted the inheritance, in the second - to the executor of the will or to the inherited property. This provision of the law means that debts arising in connection with the burial of the testator and the administration of the inheritance relate to the inherited property itself, i.e. do not burden the heirs, but the property itself (Blinkov O.E. Responsibility of heirs for the debts of the testator (practical considerations) // Notary. 2004. No. 1).

3. Expenses for a decent funeral of the testator may be made by the heirs either at the expense of own funds(with subsequent compensation), and at the expense of Money testator. However, if there are none in the estate, the notary may order reimbursement of expenses through the sale of other property.

To confirm expenses, the notary requests store invoices, certificates from medical institutions, acts of the commission for organizing funerals and other documents.

According to clause 13 of the Decree of the Government of the Russian Federation of May 27, 2002 N 351 “On approval of the Rules for making testamentary dispositions of rights to funds in banks” (RG. 2002. May 31), in the event of the death of the testator, the notary sends a request to the bank (with the attachment of a certified copies of the death certificate of the testator) with a request to confirm the fact of certification of a specific testamentary disposition by a bank employee and the fact of its cancellation or change.

Deposits that were bequeathed by means of a corresponding order to the bank drawn up before March 1, 2002 should not be included in the inheritance mass (Federal Law of November 11, 2003 N 145-FZ “On introducing an amendment to the Federal Law “On the entry into force of part third Civil Code Russian Federation" // SZ RF. 2003. N 46 (part I). Article 444). Therefore, funds on such deposits cannot be used to pay expenses in accordance with Article 1174 of the Civil Code. Such a contribution must be paid to a citizen specified in the order, upon provision by the depositor of the death certificate of the depositor.

Payment of funds from the accounts of deceased testators who executed a testamentary disposition after March 1, 2002 is made on the basis of a notary's resolution on reimbursement of expenses caused by the death of the testator (clause 14 of the Government of the Russian Federation of May 27, 2002 N 351; see also Clause 3 of Article 1128 of the Civil Code).

According to Art. 69 of the Fundamentals of Legislation on Notaries, the costs of publishing a message in the media about calling the heirs are also reimbursed from the estate. According to the logic of the law, these costs are equal to the costs of protecting the inheritance.

Before the heirs accept the inheritance, and if it is not accepted, then before the state issues a certificate of the right to inheritance, i.e. when a claim for reimbursement of expenses is made against the estate, payment of expenses at the expense of the estate is made in a simplified manner - by order of a notary without providing documents confirming the expenses.

The amount of funds issued for the funeral to the heir or the person specified in the notary's decree cannot exceed 40 thousand rubles. (until July 14, 2008, the limit was 200 minimum wages).

Judicial practice under Article 1174 of the Civil Code of the Russian Federation

Determination of the Judicial Collegium for Civil Cases of the Supreme Court of the Russian Federation dated June 19, 2018 N 5-КГ18-136

As the Plenum explained Supreme Court of the Russian Federation in paragraph 36 of the resolution of May 29, 2012 N “On judicial practice in cases of inheritance”, the commission by the heir of actions indicating the actual acceptance of the inheritance should be understood as the commission of the provisions provided for in paragraph 2 of Art. of the Civil Code of the Russian Federation of actions, as well as other actions for the management, disposal and use of inherited property, maintaining it in proper condition, in which the heir’s attitude towards the inheritance as his own property is manifested. Such actions, in particular, may include: moving the heir into residential premises belonging to the testator or living in it on the day of opening of the inheritance (including without registering the heir at the place of residence or place of stay), processing by the heir land plot, filing an application to the court to protect one’s inheritance rights, requesting an inventory of the testator’s property, making payment utilities, insurance payments, reimbursement at the expense of the inherited property for expenses provided for in the article of the Civil Code of the Russian Federation, other actions regarding the ownership, use and disposal of inherited property. These actions must be performed within the period for accepting the inheritance established by the article of the Civil Code of the Russian Federation.

Determination of the Judicial Collegium for Civil Cases of the Supreme Court of the Russian Federation dated March 12, 2019 N 14-КГ18-59

Such actions, in particular, may include: the heir moving into the residential premises belonging to the testator or living in it on the day of opening of the inheritance (including without registering the heir at the place of residence or place of stay), the heir's processing of the land plot, filing a lawsuit applications for the protection of their inheritance rights, requests for an inventory of the testator's property, payment of utilities, insurance payments, reimbursement from the inherited property of expenses provided for in the article of the Civil Code of the Russian Federation, other actions regarding the ownership, use and disposal of inherited property.

Determination of the Judicial Collegium for Civil Cases of the Supreme Court of the Russian Federation dated March 26, 2019 N 5-КГ19-33

As explained by the Plenum of the Supreme Court of the Russian Federation in paragraph 36 of the resolution of May 29, 2012 N “On judicial practice in cases of inheritance”, the commission by the heir of actions indicating the actual acceptance of the inheritance should be understood as the commission of those provided for in paragraph 2 of the article of the Civil Code of the Russian Federation actions, as well as other actions for the management, disposal and use of inherited property, maintaining it in proper condition, in which the heir’s attitude towards the inheritance as his own property is manifested. Such actions, in particular, may include: the heir moving into the residential premises belonging to the testator or living in it on the day of opening of the inheritance (including without registering the heir at the place of residence or place of stay), the heir's processing of the land plot, filing a lawsuit applications for the protection of their inheritance rights, requests for an inventory of the testator's property, payment of utilities, insurance payments, reimbursement from the inherited property of expenses provided for in an article of the Civil Code of the Russian Federation, other actions regarding the ownership, use and disposal of inherited property. These actions must be performed within the period for accepting the inheritance established by the article of the Civil Code of the Russian Federation.

Appeal ruling of the Judicial Collegium for Criminal Cases of the Supreme Court of the Russian Federation dated 06/03/2019 N 69-APU19-9

At the same time, the article of the Civil Code of the Russian Federation contains the concept of “dignified funeral”, taking into account the need to ensure decent treatment of the body of the deceased.

Clause 6.1 of the Recommendations on the procedure for funerals and maintenance of cemeteries in the Russian Federation MDK 11-01.2002, recommended by the Protocol of the NTS Gosstroy of the Russian Federation dated December 25, 2001 N 01-NS-22/1, stipulates that in accordance with Federal law"On burial and funeral business" funeral rites are defined as burial. The funeral ceremony usually includes rituals: ablution and preparation for the funeral, ..., as well as commemoration.

Ruling of the Supreme Court of the Russian Federation dated 05/08/2019 N 305-ES18-3299(4) in case N A40-25142/2017

When refusing to satisfy the application, the courts of the first and appellate instances, having assessed the evidence presented according to the rules of Chapter 7 of the Arbitration Procedural Code of the Russian Federation and guided by the provisions of Articles 213.1, 213.25 of the Federal Law of October 26, 2002 N 127-FZ “On Insolvency (Bankruptcy)”, Articles , , Civil Code of the Russian Federation, Article 446 of the Civil Procedure Code of the Russian Federation, taking into account the explanations set out in paragraph 60 of the resolution of the Plenum of the Supreme Court of the Russian Federation dated November 17, 2015 N “On the application by courts of legislation when considering certain issues arising during enforcement proceedings“, proceeded from the lack of proof of Larina A.F.’s entry into the inheritance, as well as the fact that the disputed property is necessary for Larina A.F. to ensure a real opportunity to meet everyday household needs.

Determination of the Judicial Collegium for Civil Cases of the Supreme Court of the Russian Federation dated December 26, 2017 N 18-КГ17-215

As explained by the Plenum of the Supreme Court of the Russian Federation in paragraph 36 of the resolution of May 29, 2012 N “On judicial practice in inheritance cases,” the commission by the heir of actions indicating the actual acceptance of the inheritance should be understood as the commission of the provisions provided for in paragraph 2 of Art. The Civil Code of the Russian Federation of actions, as well as other actions for the management, disposal and use of inherited property, maintaining it in proper condition, in which the heir’s attitude towards the inheritance as his own property is manifested. Such actions, in particular, may include: the heir moving into the residential premises belonging to the testator or living in it on the day of opening of the inheritance (including without registering the heir at the place of residence or place of stay), the heir's processing of the land plot, filing a lawsuit applications for the protection of their inheritance rights, requests for an inventory of the testator's property, payment of utilities, insurance payments, reimbursement from the inherited property of expenses provided for in the article of the Civil Code of the Russian Federation, other actions regarding the ownership, use and disposal of inherited property.

2. Claims for reimbursement of expenses specified in paragraph of this article may be presented to the heirs who accepted the inheritance, and before the acceptance of the inheritance - to the executor of the will or to the inherited property.

3. To pay for the costs of a decent funeral of the testator, any funds belonging to him, including in deposits or bank accounts, can be used.

An heir who is bequeathed funds deposited or located in any other accounts of the testator in banks, including in the case when they are bequeathed by testamentary disposition in a bank (), has the right at any time before the expiration of six months from the date of opening of the inheritance to receive from the deposit or account of the testator the funds necessary for his funeral.

The amount of funds issued by the bank on the basis of this paragraph for the funeral of the heir or the person specified in the notary's resolution cannot exceed one hundred thousand rubles.

The rules of this paragraph accordingly apply to other credit institutions that are granted the right to attract funds from citizens into deposits or other accounts.

The provisions of Article 1174 of the Civil Code of the Russian Federation are used in the following articles:

Testamentary dispositions of rights to funds in banks
3. Rights to funds in respect of which a testamentary disposition has been made in the bank are included in the inheritance and are inherited on a general basis in accordance with the rules of the Civil Code of the Russian Federation. These funds are issued to the heirs on the basis of a certificate of the right to inheritance and in accordance with it, with the exception of cases provided for in paragraph 3 of Article 1174 of the Civil Code of the Russian Federation.

2. Demands for reimbursement of expenses specified in paragraph 1 of this article may be presented to the heirs who accepted the inheritance, and before the acceptance of the inheritance - to the executor of the will or to the estate.

3. To pay for the costs of a decent funeral of the testator, any funds belonging to him, including in deposits or bank accounts, can be used.

The amount of funds issued by the bank on the basis of this paragraph for the funeral of the heir or the person specified in the notary's resolution cannot exceed forty thousand rubles.

The rules of this paragraph accordingly apply to other credit institutions that are granted the right to attract funds from citizens into deposits or other accounts.

Commentary to Art. 1174 Civil Code of the Russian Federation

1. The norms of the commented article were the subject of appeal to Constitutional Court RF (Definition of the Constitutional Court of the Russian Federation of October 10, 2002 N 242-O “On the refusal to accept for consideration the complaint of citizen Mikhail Vulfovich Lyubman about the violation of his constitutional rights by the provisions of paragraph 3 of Article 1174 of the Civil Code of the Russian Federation”). According to the applicant, these provisions detract from his rights and freedoms, since the right to determine the degree of dignity of the funeral, the amount of funds for the funeral, the freedom to dispose of bequeathed funds contributed to the contribution does not belong to him as the testator and not to his heirs, but to the state and, therefore, contradict Part 2 of Art. 55 of the Constitution of the Russian Federation, which provides that in the Russian Federation no laws should be issued that abolish or diminish the rights and freedoms of man and citizen. Since the complaint was filed without connection with a specific case, the Constitutional Court of the Russian Federation refused to accept the complaint for consideration, since citizens are not classified as persons who can appeal to the Constitutional Court of the Russian Federation in such cases.

2. The order of reimbursement of expenses provided for in the commented article includes three stages of expenses.

The first priority is expenses related to illness (for treatment, stay in inpatient medical institutions, medicines, sanatorium-resort vouchers, improved nutrition, care for the testator, etc.) and the funeral of the testator (costs for paperwork, transportation of the deceased to the morgue , mortuary services, payment and delivery of the coffin and other items necessary for burial, funeral costs, payment for the burial place, production and installation of a tombstone, etc.). At the same time, in accordance with Art. Art. 9, 10 of the Federal Law of January 12, 1996 N 8-FZ “On burial and funeral business”, the spouse, close relatives, other relatives, legal representative or other person who has taken upon himself the responsibility to carry out the burial of the deceased is guaranteed the following services free of charge list of funeral services:

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Collection of legislation of the Russian Federation. 1996. N 3. Art. 146.

1) preparation of documents necessary for burial;

2) provision and delivery of a coffin and other items necessary for burial;

3) transportation of the body (remains) of the deceased to the cemetery (crematorium);

4) burial (cremation followed by the release of an urn with ashes).

The cost of services provided according to the guaranteed list of funeral services is determined by local governments in agreement with the relevant departments Pension Fund RF, Foundation social insurance of the Russian Federation, as well as with state authorities of the constituent entities of the Russian Federation and is reimbursed to the specialized funeral service within 10 days at the expense of:

- Pension Fund of the Russian Federation - for the burial of deceased pensioners who were not working on the day of death;

— federal budget- for the burial of deceased non-working pensioners who received an early pension at the proposal of the employment service authorities (if the death of the pensioner occurred during the period of receiving an early pension before he reached the age entitling him to receive the corresponding pension);

- Social Insurance Fund of the Russian Federation - for the burial of deceased working citizens and deceased minor family members of working citizens;

- budgets of the constituent entities of the Federation - in cases where the deceased did not work and was not a pensioner, as well as in the case of a stillbirth after 196 days of pregnancy.

The Pension Fund of the Russian Federation and the Social Insurance Fund of the Russian Federation reimburse the specialized funeral service for the cost of services provided in accordance with the guaranteed list of funeral services in an amount not exceeding 4 thousand rubles.

Payment for the cost of services provided in addition to the guaranteed list of funeral services is made at the expense of the spouse, close relatives, other relatives, the legal representative of the deceased or another person who has assumed the responsibility to bury the deceased.

If the burial was carried out at the expense of the spouse, close relatives, other relatives, the legal representative of the deceased or another person who took upon himself the responsibility to bury the deceased, they are paid a social benefit for burial in an amount equal to the cost of services provided according to the guaranteed list of services for burial, but not exceeding 1 thousand rubles.

The amount of funds issued by banks from testators' deposits for funerals, provided for in paragraph. 4 clause 3 of the commented article, taking into account inflationary processes, was increased by Federal Law of June 30, 2008 N 105-FZ “On amendments to Article 1174 of Part Three of the Civil Code of the Russian Federation” from 200 to 40 thousand rubles.

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Collection of legislation of the Russian Federation. 2008. N 27. Art. 3123.

The second stage is the costs of protecting and managing the inheritance: costs of compiling an inventory of the inherited property, assessing the inherited property independent appraiser when taking measures to protect the inheritance, to pay remuneration under the agreement for storage of inherited property (see commentary to Article 1172 of the Civil Code) and the agreement trust management inherited property (see commentary to Article 1173 of the Civil Code). In accordance with the Decree of the Government of the Russian Federation of May 27, 2002 N 350 “On approval of the maximum amount of remuneration under an agreement for the storage of hereditary property and an agreement for trust management of hereditary property” size limit remuneration under an agreement for storage of inherited property and an agreement for trust management of inherited property cannot exceed 3% estimated value inherited property, determined in accordance with paragraph 1 of Art. 1172 of the Civil Code of the Russian Federation.

The third priority is the costs associated with the execution of the will. According to Art. 1136 of the Civil Code of the Russian Federation, the executor of a will has the right to compensation from the inheritance for the necessary expenses associated with the execution of the will, as well as to receive remuneration from the inheritance in excess of the expenses, if this is provided for by the will (see commentary to Articles 1133 - 1136 of the Civil Code).

After settling the above expenses, the heirs pay debts to creditors from the remaining property.

3. Payment of funds from the bank accounts of deceased testators who executed a testamentary disposition after March 1, 2002, is made on the basis of a notary’s decision on reimbursement of expenses caused by the death of the testator, in accordance with Art. 1174 of the Civil Code of the Russian Federation. In the event of the death of the testator, the notary sends a request to the bank (attaching a certified copy of the testator's death certificate) with a request to confirm the fact of certification of a specific testamentary disposition by a bank employee and the fact of its cancellation or change. The response to the request is signed by the head of the bank with a stamp and sent to the notary within a month. If a copy of the testamentary disposition of the testator is attached to the request, the response to the request can be stated under the text of this testamentary disposition (clause 13 of the Resolution of the Government of the Russian Federation of May 27, 2002 N 351 “On approval of the Rules for making testamentary dispositions of rights to funds in banks”) . The form of the notary's resolution on the issuance of funds to reimburse the costs of the testator's funeral was approved by Order of the Ministry of Justice of Russia dated April 10, 2002 N 99 “On approval of register forms for registration of notarial actions, notarial certificates and certification inscriptions on transactions and certified documents.”

4. Demands for the payment of funds listed in the commented article are made:

- to the executor of the will or to the custodian of the inherited property - until the heirs accept the inheritance;

- to the heirs who accepted the inheritance (see commentary to Articles 1152, 1153 of the Civil Code);

- to the Russian Federation, municipalities, the cities of Moscow and St. Petersburg in the case of escheatable property (see commentary to Article 1151 of the Civil Code).