Elizaveta Pastushenko has told DP about the difficulties associated with the change in the rules for calculating fees for registration actions with real estate
From 1 January 2025, new rules for the calculation of fees for registration actions involving immovable property come into force. Instead of the previous RUB 2,000 for the standard registration of a transfer of ownership rights, a progressive scale has been introduced depending on the cadastral value of the property. In this case, the amount of the fee is calculated on the value of the entire property, even when the transaction is made only with a share of ownership in it.
‘Our clients have already experienced the problem of calculating duties both in relation to car spaces and shares in residential premises. If the state duty is paid on the basis of the cadastral value of a share rather than the entire property, the Federal Register Office sends notices of the need to pay the difference. It is possible to challenge this approach as it is unambiguously absurd and contradictory from the economic point of view, but one should not expect positive decisions in the first instance. The position that if a share in the right of common shared ownership is acquired by one person, such person pays the fee provided for by law in full has been established for a long time, and no proportional recalculation for owners of shares has been provided, only earlier it was not so critical. As can be seen from the position of the Ministry of Finance available in public sources, it does not see any possibility of other interpretation of the norm on the amount of the fee, in connection with which amendments to the Tax Code are planned. Thus, the challenge may be significantly delayed – from several months to a year or more, especially if the Constitutional Court’s assistance is required to change the practice. And taking into account the timeframe and the cost of such a process may significantly exceed even the largest costs for the payment of fees’, Elizaveta Pastushenko, Senior Associate of Private Wealth Practice at Maxima Legal, told Delovoy Peterburg newspaper.
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