Russian tax service explains property tax notices sent to children

Children who own real estate or land are taxpayers regardless of their age, Russia’s Federal Tax Service told RIA Novosti. Their legal representatives fulfil the associated tax payment obligations.

The rule also covers minors who own only a share of a property. The service said children may acquire ownership through inheritance, a gift or the allocation of a share in an apartment bought using maternity capital.

Parents, adoptive parents, guardians and custodians manage this property on a child’s behalf and meet its tax obligations. A notice addressed to a minor reflects the child’s ownership status rather than a requirement to independently manage household finances.

The service also noted that teenagers aged 14 to 18 may enter into transactions with written consent from their parents, adoptive parents or custodian. A tax notice is sent at least 30 days before the payment deadline, by registered post or electronically.