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Is it necessary to pay tax when selling an apartment upon assignment of the right of claim under the DD. The procedure for drawing up an assignment agreement in a new building Assignment under an agreement of shared participation in construction

Warm floor
13.11.2021

Alexander Marushchenko Senior lawyer

More and more often you can find advertisements like: “We will buy your rights under the DDU through an assignment agreement.” This applies when the developer must pay some kind of penalties (for example, delayed construction) and must pay a penalty. You can sell the right to claim this penalty under an assignment agreement to a law firm. Yes, it will cost less, but it will save you from significant headaches with documents and courts. Let's figure out what the assignment of rights under the DDU is and what pitfalls and dangers there are.

Federal Law No. 214 of December 30, 2004 “On participation in shared construction of apartment buildings and other real estate and on amendments to certain legislative acts Russian Federation"(hereinafter referred to as the Law), 07/03/2016 Federal Laws No. 304 and 361 introduced very large changes regarding the assignment of claims. Let's figure it out.

Libez: the seller under such an assignment agreement is called assignor, buyer - assignee, the deal itself - cession. The transaction is based on the provisions of Art. 388, 388.1, 389, 389.1, 390 of the Civil Code of the Russian Federation (hereinafter referred to as the Civil Code), and. In Art. 388 of the Civil Code, called “Conditions for assignment of claims”, in part 4 it is clearly stated: “The right to receive non-monetary performance can be assigned without the consent of the debtor, if the assignment does not make the fulfillment of his obligation significantly more burdensome for him. An agreement between the debtor and the assignor may prohibit or limit the assignment of the right to receive non-monetary performance.”

And here a lot depends on whether your DDU contains a clause requiring the developer’s written consent for you to assign your claim, and also the conditions of such consent (payment of a certain percentage to the developer for consent). If there is no such clause, then this is very good; you will get big savings on such an assignment agreement. Therefore, when concluding a contract, you always insist on the exclusion of such a clause from the text of the contract.

From the presented part 4 of Article 11 of the Law, the difference follows:

  • in the assignment of rights by a participant who has already fully paid the developer the entire cost of the future apartment indicated in the DDU,
  • and assignment of rights by a participant who has not yet fully paid the developer the entire cost of the future apartment indicated in the DDU.

If in the first case the developer’s consent is not necessary (nothing changes for him if the creditor changes), then in the second case the developer does not yet know the solvency of the future creditor (he did not check him as much as you, and receiving money from him will be “much more burdensome” ), who has not yet fully paid him the cost of the future apartment and on this basis he can demand his consent to the assignment of rights, although your DDU does not contain a clause requiring the developer’s consent.

In the second case, only the debt is transferred to the assignee; he will receive the right to demand an apartment from the developer only after he has fully fulfilled his obligation to pay the cost of the future apartment. The developer has the same right to terminate the contractual agreement with the future assignee if he fails to pay the entire amount under the contract or even delays payment by more than stipulated by the contractual agreement, as with the assignor (Part 1 of Article 11 of the Law “Assignment by a participant in shared construction of the rights of claims under the contract allowed only after he has paid the contract price or simultaneously with the transfer of the debt to a new participant in shared construction”).

Alexander Marushchenko Senior lawyer

An apartment is a non-monetary fulfillment of the obligation of the debtor (in our case, the developer) to fulfill the transaction, although any apartment can be valued in monetary terms. Therefore, it is advisable, when concluding a DDU, to indicate in it either the optionality of the developer’s consent to the assignment, or a not very large percentage of payment for consent to the assignment transaction.

It is difficult to determine what amount the developer may require for his consent to make the assignment. It all depends on the position of the developer, on his business ethics. There were cases when the developer demanded 10% and even 17% of the cost of the apartment.

The assignment agreement (cession) must be drawn up in writing and undergo state registration, like the main agreement - DDU

On January 1, 2017, new parts 3 and 4 were introduced, which require the assignor, if he is a legal entity, to receive payment for the assignment only after the transaction is completed (part 3 of article 11 “Payment of the price of assignment of rights of claim under the contract is made after state registration agreement (agreement) on the assignment of rights). Part 4 art. 11 indicates the liability of a legal entity (“A legal entity...is responsible for failure to comply with...requirements for the procedure for paying the price of assignment of rights”).

If he sells his unfinished apartment in shared construction individual and it is safer for him to receive the money before registering the assignment agreement, then entity, usually legal or investment companies, can receive money without any risk even after registering the assignment transaction.

Transfer of an apartment to a mortgage

The problem in concluding an assignment agreement arises if the apartment under the DDU was purchased with a mortgage. The bank's consent is required here. When applying for a mortgage, the bank carefully checked the borrower, checking his solvency, health, age and even the number of alimony payments for men. Therefore, the bank has every right to refuse its consent if, after analyzing the solvency of the new borrower, it concludes that it is impossible for him to repay the cost of the mortgage in the future.

Alexander Marushchenko Senior lawyer

In this case, it is almost impossible to reach an agreement with the bank. However, it’s worth a try - offer him your terms, or additional guarantees of your solvency. And do not forget that after the transaction is completed, the assignment must be the shortest possible time, preferably within 10 days, notify the developer by a valuable letter with an inventory of the assignment transaction.

For state registration of the assignment, a state fee of only 350 rubles is charged. both from legal entities and individuals, although the state registration of the preschool education itself cost legal entities 6,000 rubles, and individuals also 350 rubles. (Clause 30, Part 1, Article 333.33 of the Tax Code of the Russian Federation).

Sometimes you come across information that a state duty of 13% of the cost of a shared construction project is charged for the assignment - this is not true. Canceled by Federal Law No. 221 of July 21, 2014.

Pitfalls and risks of assignment

We will determine the benefits and risks of the assignment for all its participants.

  • The seller (assignor) does not risk anything; he receives his cash. The amount he receives is much more than what was paid under the DDU, even taking into account bank interest. Thanks to the possibility of assignment, the assignor transfers his real estate, not even built yet, into liquid form and can dispose of it at his own discretion. For example, by investing in a new DDU;
  • The assignee has much more risks, but also more benefits.

The main advantage of the assignment in shared construction for the assignees is the purchase of an unfinished apartment, six months before the delivery of the house, at a significantly lower price than when buying a finished apartment after these six months. The difference can reach several hundred thousand rubles. This is a kind of risk payment.

Risks of the assignee:

  • risk of transaction invalidity. To prevent such a turn of events, it is necessary to abandon the transaction with any preliminary agreement (purchase and sale agreement, PSA). These contracts do not undergo state registration, and there is a possibility of double sales. The assignment agreement registered with Rosreestr excludes double sales. It is also necessary to ensure the legal capacity of the seller (assignor) before the transaction. If the assignor is minors (such cases have already happened many times, and were even noted in judicial practice), then the assignment is made only with the permission of the guardianship authority of the region in which the assignor is registered;
  • the risk of non-payment by the assignor of the entire amount under the DDU. To prevent such a turn of events, before the transaction it is necessary to carefully check all receipts confirming payment by the assignor of the entire amount; it is advisable to check this also in the developer’s office;
  • the risk of failure to deliver the house, long-term construction, bankruptcy, liquidation of the developer, suspension of its activities by decision of the arbitration court. To prevent such an assignment, it is necessary for the assignee to study the developer in advance, even before the transaction is completed. The easiest way is to go to the developer’s website, where, in accordance with the requirements of the Law, must be presented: permits for the commissioning of objects previously built by this developer, an audit report for Last year, construction permit, conclusion of the examination of project documentation, documents confirming the developer’s rights to the land plot, project declaration, conclusion of the regulatory body on the compliance of the developer and the project declaration with the requirements established by the Law, project of the DDU that meets the requirements, methods chosen by the developer to ensure the fulfillment of obligations under the DDU (bank guarantees or insurance from an insurance company) and photographs of the building itself apartment building(under Part 2 of Article 3.1 of the Law). Studying these documents will immediately allow you to weed out dubious developers and not risk your money.
  • the assignee also freezes his capital; he does not have the opportunity to use his liquid property these six months before the house is handed over and resold to another person. Although it could be invested in another, perhaps even more profitable business.

Assignment of a penalty under the DDU

Similar to the transfer scheme under an agreement for the assignment of an apartment purchased under the DDU, the shareholder can transfer a penalty for late delivery of the house. What is the point and why is this beneficial for law firms? The fact is that the shareholder cedes his right to a legal entity, and the case automatically ends up in an arbitration court, which deals with disputes between organizations. The shareholder, as an individual, can sue the developer only in courts of general jurisdiction, which, when considering cases of penalties, very often apply Article 333 of the Civil Code, which makes it possible to reduce its amount.

When the construction of a residential apartment building is not completed, but the apartment needs to be sold, the parties to the transaction make an assignment of rights under an equity participation agreement. This is done because the shareholder is not the owner of the property until the transfer and acceptance certificate is signed before the completion of construction. He is only an investor, he has his rights as a participant in the DDU, therefore he can assign them, i.e. sell.

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The assignment of rights under the DDU is also called an assignment agreement, the parties are called: the assignor (seller) and the assignee (buyer). Legally, this is not entirely true, since when signing this document, the new shareholder receives not only the rights arising from the DDU, but also the obligations of the investor.

The regulatory basis for this transaction is the 11th article of the Federal Law FZ-214 “On participation in shared construction of apartment buildings and other real estate objects” and the 24th Chapter of the Civil Code of the Russian Federation “Change of persons in the obligation”. The assignment procedure is quite common in the market, as it provides an opportunity to bypass the lengthy process of registering ownership of an apartment.

Options for registering assignments in shared construction

There are two ways to change the owner of an apartment under construction:

  1. By concluding a preliminary contract for the sale of housing.
  2. Having drawn up a classic assignment agreement under the DDU.

A preliminary contract for the purchase and sale of housing can be drawn up faster. But using this method is not recommended. In fact, there is no assignment of rights under the share participation agreement, but the parties agree that after the completion of the construction of the apartment building they will enter into a regular apartment purchase and sale agreement. Before this, the seller must officially take ownership of the property. A preliminary purchase and sale transaction carries a number of risks and possible negative scenarios:

  1. Under this contract, you do not acquire the rights of an investor in the construction of an apartment building, but only receive assurance that the apartment will be sold to you after construction is completed.
  2. You will not be able to check whether there is an encumbrance on this apartment (the apartment is issued with a mortgage loan or is pledged for other reasons).
  3. If problems start with the developer, you will not be able to defend your rights in court or other authorities. All opportunities to protect their interests arising from the equity participation agreement remain with the original investor.
  4. Insufficient state regulation of this issue allows an unscrupulous seller to enter into several such preliminary agreements at once.

Despite the large number of disadvantages when registering the assignment of an apartment through its preliminary sale to a new owner, this option is still not prohibited by law. For the buyer, it is undesirable and is possible only with maximum confidence in the integrity of the seller.

Assignment of rights of a participant in the DDU

This method of selling or buying rights to future property is characterized by the duration of registration and the presence of several stages at once. But the buyer in this case will be protected by the norms of Federal Law-214 and will have full rights as a shareholder.

Important! The construction company that builds the apartment building acts as a mandatory third party to the transaction. The developer’s consent to transfer the rights of claim under the DDU agreement to another person is a mandatory condition of the transaction for the assignment of property rights. If the developer’s agreement is not received and property rights are assigned, such a contract may be declared invalid in court.

The main advantage of drawing up an assignment agreement is that the change of the future owner of the apartment is controlled by Rosreestr. Registration of the assignment of rights under an equity participation agreement to several persons at once is excluded; this scheme is much safer for the buyer.

There are also some disadvantages of carrying out a transfer in this way:

  1. The registration process is quite lengthy, especially if the transferred apartment was purchased through a mortgage.
  2. The participation of the developer company is required. Some construction companies make this option paid; the law does not prohibit them from imposing such fees.

How is a contract for the assignment of property rights drawn up?

To properly prepare for a transaction, the seller and buyer need to go through several stages:

  1. Obtain the developer's consent. In order for the assignment agreement to be legal, written evidence is needed that the developer does not object to its conclusion.
  2. If the parties are married, it is necessary to obtain notarized consent to conduct the transaction from each spouse.
  3. The seller must obtain a certificate from the construction company, which will record the status of mutual settlements between the parties to the DDU.
  4. If the seller participated in shared construction using a mortgage loan, the bank's consent to the assignment will be required. You will also need to obtain a certificate of absence of overdue mortgage debt.
  5. Issue a certificate from Rosreestr (Unified State Register form). The cost of document preparation is 350 rubles.

After carrying out the above actions, the parties sign an assignment agreement. Then he is sent for registration to the MFC (multifunctional center for the provision of public services to the population) or to the Rosreestr Office. Within 10 days you can receive a certificate of successful registration of your transaction.

What should a buyer pay attention to when concluding an assignment agreement?

In order not to be exposed to the risk of unprofessional or illegal actions on the part of third parties, the buyer acquiring rights to a residential property under the DDU should pay attention to the following points:

  1. Make sure that the developer is an officially registered legal entity. It is best if this construction company has extensive and successful experience in the construction and commissioning of similar facilities.
  2. Check whether there is official permission to build an apartment building.
  3. Acquainted with project documentation to the object under construction. detailed information must be contained on the developer's website.
  4. Find out what rights the developer has to carry out work on this site. The land must be owned by the construction company or leased from the municipality. The lease term must start from 3 years.
  5. Study the original DDU, make sure that all its signatories are present in the contract for re-registration of rights under the equity participation agreement.

This article talks about typical ways to resolve legal issues, but each case is individual. If you want to find out how to solve your particular problem, contact our consultant absolutely FREE!

What must be present in the assignment agreement

The buyer must carefully study the document and check it for the content of mandatory clauses regarding information about:

  1. Details of the parties to the contract. FULL NAME. current and future owner of rights. Name, address, bank accounts, full name. official of the development company.
  2. If the housing was purchased with a mortgage, the bank must become a party to the assignment agreement.
  3. The developer's consent to the ongoing transaction of transfer of rights to the property.
  4. Date of signing the assignment agreement.
  5. Payment procedure. The amount of funds transferred and the payment term must be fixed.
  6. The seller's guarantees that the apartment is not mortgaged or under arrest.

Features of the assignment of property rights under a mortgage

In this case, concluding an assignment agreement becomes a little more complicated; the following steps are added to the process:

  1. It is necessary to obtain the bank's consent for the borrower to sell property rights to his former creditor.
  2. The buyer confirms his solvency, because he becomes a new borrower under mortgage loan. The bank must be sure that it will receive its money.
  3. A new mortgage is issued for the future owner of the home.
  4. At the same time, the assignment agreement is signed. It is likely that the bank will offer its own form of this document.

Some features of registration of an assignment agreement

The assignment process is quite labor-intensive and contains many legal subtleties. It will not be superfluous for the buyer to register it with a notary. This is worth doing because the representative of the notary office is more legally savvy and will help you sort out the details of the transaction. Notarized registration of an assignment agreement does not guarantee that the seller is a good citizen, but it will help to understand the nuances of the transaction.

The exclusion of a double sale of an apartment is confirmed by the registration of the contract for the assignment of property rights under the DDU with government agencies. This can be done at the Rosreestr Office or at any Multifunctional Center for Providing Services to the Population. To carry out the registration procedure, you will need to provide the following documents:

  1. Original passports of the parties to the contract.
  2. A certificate stating that the apartment is not subject to any encumbrances in the form of collateral or seizure.
  3. An agreement for the assignment of property rights, the parties to which are: construction company, buyer, seller (additional participation in the contract by third parties is possible: bank, guarantors, etc.).
  4. A certificate or other document confirming the consent of the banking institution to carry out the transaction in the event that the original shareholder paid contributions for the DDU using a mortgage loan.
  5. The initial equity participation agreement entered into by the developer and the seller of the property.

Taxation of contracts for the assignment of property rights

Just a few years ago, investors actively used the scheme of selling real estate at the stage of completion of construction, when property rights were transferred to the new owner, and income tax was not paid. The state stopped this tax evasion scheme. Now, if an individual sells an apartment or other piece of real estate that has been in his possession for no more than three years, he is obliged to pay personal income tax (personal income tax) to the budget.

Residents and non-residents of the Russian Federation pay tax on transfer at different rates:

  • Russian citizens pay 13%;
  • residents of other countries – 30%.

The tax base in this case is the difference between the purchase price of an apartment for initial stage construction and its sales value at this moment, fixed in the assignment agreement. Those. income tax is paid only on the share of profits that the investor receives.

Upon assignment, tax obligations arise only for the party selling the property. After construction is completed, when the new owner signs the acceptance certificate for the living space, registers it and becomes the full owner of the real square meters, he will be required to pay property taxes according to the rates established in the region of his residence.

At the end of the calendar year, the seller is obliged to include the received margin in his total income and submit a declaration in form 3-NDFL to the district tax office. The inspector will check the correctness of filling out the document and confirm the calculated tax. It will need to be paid by April 30 of the year following the year of registration of the assignment under the DDU.

Still have questions? Ask them to our lawyer for FREE!

Denis Artemov, a leading lawyer at the law firm Via lege, told the Novostroy-M portal about what an assignment of claims (assignment) agreement is, how to apply it correctly in the new buildings market and minimize possible risks.

Under an agreement of assignment of rights (in Latin “cession” - “cessio”, “cession”) one person transfers to another the right to demand the fulfillment of an obligation. Under an assignment agreement, the obligations themselves can be transferred - the receiving party must fulfill them in favor of a third party.

In the case of apartments in new buildings, the copyright holder (assignor) transfers to the transferee (assignee) the contractual right to demand the developer transfer the apartment after putting the house into operation.

An assignment of rights agreement is in many ways similar to a purchase and sale agreement, therefore, to make it simpler, we will call the copyright holder the seller and the transferee the buyer.

The assignment agreement is widely used when selling apartments in new buildings. The fact is that, firstly, as construction progresses, the cost of housing in new buildings increases, which makes it possible to invest money in order to further make a profit. Many investors do not wait for the completion of construction and registration of ownership of the apartment, but strive to sell the property earlier. To do this, they use assignment of rights.

Secondly, agreements for participation in shared construction (DDU) can only be concluded while construction is underway - that is, until the house is put into operation. And purchase and sale agreements are valid only if there is a formalized ownership of the apartment. At the same time, quite a lot of time may pass from the moment the object is commissioned to the registration of ownership rights, during which developers fall out of the phase of active sale of apartments. As a result, they enter into a contract agreement for the remaining volume of apartments with one of their structures, which then, without haste, engages in sales under assignment agreements.

It is noteworthy that the use of this type of agreement is beneficial to both parties to the transaction. The seller can receive money for the apartment without going through the procedure of accepting it under the act of acceptance and transfer and registration of ownership, and also without additional operating costs. The buyer - not to purchase an apartment from scratch, but to track the progress of construction and its pace (and the price of the apartment in this case is lower than after the new building is put into operation and ownership is registered).

Underwater rocks

The assignment agreement must meet certain requirements. Chapter 24 of the Civil Code of the Russian Federation is devoted to the change of persons in obligations and introduces a number important rules. The most significant laws include the following:

The assignment of rights agreement must be drawn up in writing, and the assignment of rights under the DDU must undergo state registration (in this case, the rights of the new person to the apartment appear precisely from the moment of state registration);

The contract must clearly define the subject of the transaction (apartment), indicate its price, and the payment procedure;

If the agreement for participation in shared construction provides for the mandatory written consent of the developer for the assignment, it is necessary to obtain it - otherwise the transaction may be declared invalid.

Article 11 of the Federal Law “On participation in shared construction...” supplements this list with two more conditions:

The seller can only transfer the fully paid apartment or the buyer must assume the obligation to pay the debt;

Assignment of rights is possible only until the transfer of the apartment under the deed (the rule is based on the essence of the assignment agreement: when the deed is signed, the very right to demand the transfer of the apartment is realized - there is nothing to concede).

In addition, the following points are important:

In the assignment agreement, the seller must guarantee the legal purity of the apartment (not mortgaged, not seized, third parties have no rights to it, there is no legal dispute);

In accordance with Article 385 of the Civil Code of the Russian Federation, when assigning rights, the seller transfers to the buyer the title documents he has (agreement on participation in shared construction, payment documents). It is important to draw up a separate act about this);

The fact of full settlement between the buyer and the seller, in order to avoid further disagreements, also needs to be confirmed by an act of mutual settlements;

The developer must be notified in writing of the assignment of rights; the buyer is responsible for the lack of notification;

Before concluding an assignment agreement, it is important to ensure the validity of the assigned rights, in particular, that the agreement has not been terminated and has been fully paid.

The easiest way to check this is to request an extract for the apartment from the Unified State Register of Rights. It must confirm the validity of the contract (whether it has been terminated) and the owner of the apartment; there should be no information about the presence of a mortgage, court arrests and other encumbrances.

Also, if possible, it is necessary to come with the seller to the developer’s office: the developer is not interested in unpaid or invalid rights to the apartment being sold to third parties. In addition, the developer has his own copy of the documents that make up the legal history of the apartment, with which you can compare the papers provided by the seller.

After concluding an assignment of rights agreement, the buyer is “left alone” with the developer, so it is also important to familiarize yourself with the main title documents for construction:

Order of the head of the local administration on construction;

Agreement between the administration and the developer on the conditions for the construction of a residential building;

Land lease agreement (certificate of ownership);

Construction permit;

Positive conclusion of the state examination on the construction project.

The developer's manager can also provide other significant information: for example, about new construction completion dates (they may shift); about preliminary measurements of the apartment (if the area has increased, the buyer will be charged an additional payment in the future) and about the approximate cost of operating the apartment (it does not appear in the contract).

When studying the equity participation agreement itself, you need to pay attention to the fact that it must be stitched and have a rectangular stamp Federal service state registration about the registration.

The seller is also obliged to provide documents confirming the payment made: receipts for cash receipt orders, bank payment orders, settlement reconciliation acts.

If the apartment was purchased with a mortgage, there must be written confirmation that the loan obligations have been fully repaid. In the case of an outstanding mortgage, a bank must be involved in the transaction, which, using the amounts paid by the buyer, covers the seller’s credit obligations and removes the collateral from the apartment.

Organization of settlements under the assignment agreement between the buyer and seller

When concluding an agreement for the assignment of rights of claim, the seller runs the risk of signing the agreement, submitting it for registration, but not receiving payment for the cost of the apartment. For the buyer, the danger is exactly the opposite - he can give the money, but not receive confirmation from Rosreestr of the transfer of rights (for example, due to court arrests).

Therefore, the most optimal form of payment is through a safe deposit box, the condition for access to which is an assignment of rights agreement registered with Rosreestr.

also in Lately started to use bank letter of credit for non-cash payments (the principle is similar to renting a cell). But the cost of banking services under a letter of credit is significantly higher, so it has not yet become widespread.

Indication in the assignment agreement of the partial price of the apartment

Article 210 of the Tax Code of the Russian Federation classifies all taxpayer income received in cash as the taxable base for calculating 13% personal income tax. Income from the assignment of rights is no exception. In practice, this leads to attempts to indicate in the contract a reduced price for the apartment, which is often equal to its value under the shared participation agreement.

In this case, in addition to the obvious violation of tax laws, the buyer assumes additional risk, which may be realized in the event of further invalidation of the assignment by a court decision.

According to Article 167 of the Civil Code of the Russian Federation, the consequence of the invalidity of a transaction is the so-called bilateral restitution, when each party is obliged to return to the other everything received under the transaction. And if the seller receives the apartment back, then the buyer receives only the documented cost of the apartment.

Thus, it is advisable to indicate the actual market value of the apartment in the contract. But even if this does not happen, the buyer should take care to confirm that the full amount has been paid (for example, using additional receipts).

Role of the developer

Often the developer takes on the responsibility of formalizing the assignment of rights. It helps the parties prepare Required documents, draws up an assignment agreement, submits it for state registration. In cases provided for by the DDU, the developer acts as a third party to the agreement or gives separate written consent to the assignment. Of course, this is beneficial for the parties to the transaction.

But there is also another side to the coin. As a rule, such developer services are paid. The developer sets their cost independently: there is no government regulation of this issue. There are also no recommendations on who exactly bears the costs - the seller or the buyer.

Therefore, it is important to clarify the cost of the developer’s services in advance so that during the transaction it does not turn into an unpleasant surprise.

When the seller has not fully paid for the apartment (for example, in installments), the involvement of the developer in the transaction becomes mandatory. In this case, the buyer transfers part of the paid funds to the developer to pay off the debt, and the rest to the seller.

However, support of the transaction by the developer does not solve all the difficulties. On the contrary, legally hold the developer accountable for possible mistakes It is extremely difficult to draw up a contract, so the parties should carefully study the documents and discuss all the nuances in detail.

Other nuances

The rights of claim against the developer for an apartment relate to property rights. Thus, the law allows for the assignment of rights in shares, i.e. they can be issued to several persons who are sellers. The situation is similar with buyers, of whom there can also be many.

In addition to the DDU, developers also use other types of contracts for the sale of real estate in new buildings. For example, a PDCP or an agreement on participation in a housing cooperative. Despite the fact that the assignment of rights to an apartment under them differs in many respects from the assignment under the DDU, much of what is discussed in this article applicable to such types of assignment.

In conclusion, it should be said that the agreement on the assignment of rights of claim, like other types of civil transactions, is aimed at implementing free property and monetary circulation and is designed to assist the parties in achieving mutually beneficial results.

At the same time, it is very important to pay attention to the correct execution of documents (to avoid errors and inaccuracies), to plan in a timely manner and correctly distribute the competencies of the parties to the transaction in the preparation and provision of the necessary documentation.