Grandchildren inherit grandpa's property through will without paying deed tax. The legal heirs stipulated include spouses, children, parents, brothers and sisters, grandparents and grandparents to inherit the ownership of land and houses, and no deed tax is levied. If a person who is not the legal heir stipulated in the inheritance law inherits the ownership of the land and house of the deceased before his death according to the will, it is a gift, and the relevant deed tax needs to be levied according to the regulations.

Legal analysis

Whether the inheritance of real estate needs to be taxed depends on the inheritance type, and the specific tax types are different according to different types of inheritance. Generally speaking, there are three categories of inherited property, one is legal inheritance, the other is testamentary inheritance, and the third is bequest. For the first two, deed tax is not levied, but for bequests, deed tax and stamp duty are required. The process of transferring the inherited property is: go to the police station where the decedent's household registration is located to apply for the death certificate. Bring the following materials to the Housing Authority for transfer: death certificate; Heir's certificate; The identity certificate of the heir; Inherited real estate license or other supporting documents; The will made by the decedent before his death (the situation of testamentary succession). It is not only immediate family members who have the right to inherit the estate. Children and parents can't ignore the legal right of inheritance as the decedent's spouse, unless the property owner of the estate specifies in his will that the children should inherit the house, and this property is the personal property of the property owner, in which case the children are the heirs of the estate.

legal ground

Article 127 of the Civil Code of the People's Republic of China shall be inherited in the following order: (1) The first order: spouse, children and parents; (2) The second order: brothers and sisters, grandparents and grandparents. After the inheritance begins, the successor in the first order inherits, and the successor in the second order does not inherit; If there is no successor in the first order, it will be inherited by the successor in the second order. The children mentioned in this Part include children born in wedlock, children born out of wedlock, adopted children and stepchildren with dependency. The parents mentioned in this Part include biological parents, adoptive parents and step parents with dependent relationship. Brothers and sisters referred to in this part include brothers and sisters with the same parents, half-brothers or half-brothers, adopted brothers and sisters, and stepbrothers and sisters with dependent relationship.