The legislation of the Russian Federation does not define a specific concept of direct and close relatives. Each area of law gives a full list of persons related to one degree or another of kinship, and on the basis of this imposes rights and obligations on them. In the article, we consider the degree of relationship by law.
What's in the docs?
The degree of kinship is mainly regulated by the Family and Civil Code. In accordance with the law, proximity is determined by the number of generations between relatives. For example, between mother and child there is 1 degree of relationship, and between grandmother and granddaughter - the second. This is due to the fact that in the first version of the family members one birth shares, and in the second - two.
Why is it important? For example, because the degree of kinship in the inheritance of movable and immovable property determines the order in which the entry into rights takes place. First of all, these are close relatives. Similar rights and obligations have a legitimate husband or wife. A full list of immediate relatives is indicated in family law, these are: parents, children (including foster children), grandparents, grandchildren, brothers and sisters. Moreover, when it comes to the latter, it does not matter how many joint parents they have. In the case of one common parent, they are summary. If the children have common mom and dad, they are considered consanguineous.
The Family Code details the degree of family relationship. They are determined by generations of family members, built on a temporary criterion. So, it can be an ascending line from children to grandparents, descending in the opposite direction, as well as a side line.
Direct relatives
These include:
- parents;
- children;
- Grandmothers and grandfathers;
- siblings are brothers and sisters.
Simply put, a direct line of kinship is based on the birth of one person from another. Moreover, the members of the last group are divided as follows:
- full sisters and brothers (first degree of kinship) with common parents;
- consolidated single-parent, that is, united by consanguinity only along the mother's side;
- consolidated consanguineous - means paternal relatives.
Regardless of whether both parents are relatives or only one, children have equal legal rights and obligations with respect to them and other family members.
How significant the concept of direct relatives is of interest to so many people. Let's consider in more detail. Based on the legislative framework, a close degree of kinship (kinship relationships in the tables are presented in the article) gives citizens many privileges. When determining its degree, citizens often refer to article 14 of the Family Code, but it only regulates the possibility of marriage between certain categories of people. First of all, these are persons between whom there is consanguinity.
According to article 2 of the Family Code, spouses are family members, but not relatives, but in other areas of legal law this concept is interpreted in a completely different way. So, in housing legislation it is not only husband and wife. This is also the mother-in-law with the mother-in-law or father-in-law with the mother-in-law. In the Penal Code, even direct cousins include even cousins. In tax legislation, these include children, parents and spouses. Before giving a definite answer, it is necessary to find out for which area of legal law the degree of kinship is ascertained (kinship relations in the tables can be seen below).
Lateral relationship
The lateral line is united by a common ancestor, from which several persons descend. For example, a mother has two half-children. Each of them has their own offspring, who are cousins. The degree of relationship here is lateral blood. Uncles and aunts, nephews belong to the same type.
Kinship from a legal point of view
The legislation defines special family ties in the legal system and establishes a number of restrictions or exemptions. Each code in its own way characterizes the degree of kinship in the family. In practice, this is as follows. If the UK calls relatives one group of people and by its definition shares the degree of kinship, then for the Criminal Code it is a completely different category of people.
In legal institutions, this term often appears in the civil, criminal, family and tax codes. Moreover, the law does not provide an unambiguous list of close and distant relatives.
In each case, kinship, from a legal point of view, has its own specific meaning. For example, when inheriting property, first of all, mandatory applicants are taken into account, and when dividing property of spouses, minor children are also considered. In criminal law, even close relatives have the right to refuse to testify in relation to each other.
Husband and wife in tax law
The Family and Tax Code do not classify spouses as close relatives, which is logical, since they are not related by consanguinity, which is the main criterion for establishing the degree of kinship in a marriage. Therefore, husband and wife are interconnected individuals and family members, just like children and parents. Consequently, when concluding transactions, they have similar rights and obligations that are vested in close relatives.
Another nuance to be considered. The Tax Code does not recognize relations as kinship, despite living and maintaining a common household by people who have not officially registered their relations. They are also not considered family members.
If we talk about former spouses who filed an official divorce, the situation is considered in each case. For example, if the husband gave his wife an expensive gift, and in the same year they get divorced, the former spouse does not have to pay tax. In turn, a woman must provide evidence that, upon receiving the gift, she was in a legal marriage. If the gift was presented after the dissolution of the marriage, it is taxed, like any other presented by an outsider.
Close relatives in NK
This term is considered in tax legislation from the point of view of various transactions, exemption from tax duties and fees. Article 217 of the Tax Code states that any gifts received from close relatives are not taxed. They are also not indicated in the income statement.
When donating real estate by close relatives, both parties are exempted from paying a one-time tax. This is justified because the donor does not receive benefits, just like the recipient does not pay the gift fee. Moreover, if a transaction is concluded between close relatives on the sale of real estate, the buyer can receive a tax deduction for property. The seller, in turn, must file a personal income tax return with the tax authorities.
Spouses who are not considered close relatives are equated with those in cases of giving expensive presents to each other.
Blood relations
This concept interests many people in the process of the emergence of certain life situations. The closest blood relatives are parents and children born from them. The common mother and father determine the degree of kinship (kinship relationships in the tables can be seen in the article) between brothers and sisters. They are not only considered the closest, but also have equal rights and obligations with respect to parents, have similar traits of character, and sometimes appearance.
Blood relationship may be lateral, ascending or descending line. But there is one caveat. The determining factor here is the presence of a common member of the family from whom people came from, whose kinship is considered consanguineous. This must be taken into account.
Personal relationship
In legislation, in addition to consanguinity, there is another type of relationship. This is a relationship of their own. They are the only kind of relationship, which is based not on blood communication, but on the fact of marriage. We explain in more detail.
People who have officially registered a relationship become close relatives. In this case, the following situation arises. Family members on either side can be called distant relatives in a personal way. The basis for this in a particular case is a certificate of marriage. In this case, obligations to each other are borne solely by the spouses.
Simply put, a husband does not legally have to take care of his mother-in-law, as does a wife about her mother-in-law. In the event of a divorce, the spouses lose their relationship. The only obligations that unite former spouses relate to the upbringing and material support of children, if any.
Spiritual kinship
This term refers to the unification of people after the baptismal procedure. Moreover, these are not necessarily members of the same family. The child thus acquires godparents. In turn, they become a godfather and a godfather for parents. However, in accordance with the law, spiritual kinship does not have any legal force, and people are not considered relatives. They also have no obligation to each other.
Close people
This concept is quite relative. They are called relatives, friends or lovers. In the Tax Code there is another term - "interdependent people." These are individuals who share a special relationship. They can influence the performance of certain transactions, deeds, and performance in the field of taxable activity. The list of interdependent people includes: spouses, relatives, guardians and trustees, guardians and wards, employees, employers.
How to write a questionnaire about the degree of relationship?
Getting a job, applying for a loan, entering the service, and in a number of other cases, people fill out questionnaires indicating family members, and the degree of kinship may also be necessary (the relationship in the tables is presented in the article). To spell correctly, you must:
- Determine the proximity of kinship.
- Identify relative status, e.g. ex-wife, widower, etc.
- Indicate personal data, namely surname and initials, place of residence, position, etc. upon request.
Formulation of kinship is required official: mother, father, cousin, etc. All data must be relevant at the time of application. If they changed, for example, last name, then it is desirable to note. All dates, place of birth and residence are indicated on the basis of passport data. If a person filling out a questionnaire does not have information about a relative, the following wording should be prescribed: “I have no information about such and such.”
It is not worth negligent to fill in the columns about the next of kin. As a rule, it is scrutinized with particular care by higher bodies and management of the organization and may affect the decision making regarding the person submitting the questionnaire.