Article 1115: Place of discovery of the inheritance
The place where the inheritance is opened is the last place of residence of the heir (art. 20). The place of such inheritance is recognized in the Russian Federation as the place where the inheritance is located or is located outside the country. The place where the inheritance is discovered is the place where the immovable property or the most valuable part of the immovable property is located and, in the absence of immovable property, the place where the inheritance is located. The value of the property is determined on the basis of its market value.