Cross-border inheritances are now common in Bulgaria: Bulgarians who emigrated decades ago still own family homes here, and foreigners who bought holiday property leave it to children living elsewhere. The legal steps are manageable, but they combine EU law, Bulgarian procedure and municipal tax — and delays tend to make them more expensive.
Which country’s law governs the estate?
For deaths on or after 17 August 2015, the EU Succession Regulation (No. 650/2012) decides. As a rule, the whole estate — including property in Bulgaria — is governed by the law of the country where the deceased had their last habitual residence. A person can instead choose, in a will, the law of their nationality.
Whatever law governs the succession, Bulgarian rules still decide how ownership of Bulgarian real estate is recorded, and Bulgarian tax rules apply to it.
What happens in Bulgaria
Certificate of heirs
Issued by the municipality of the deceased’s last permanent address in Bulgaria. It lists the legal heirs and is the basic document for banks, notaries and registers.
Decide: accept or renounce
Acceptance can be tacit, but a formal declaration to the district court gives certainty. Heirs worried about debts can accept by inventory, which limits liability to the value of the estate. Renunciation is a written declaration to the district court.
Tax declaration
Filed within six months of the death with the municipality of the deceased’s last permanent address, which assesses any inheritance tax. A declaration filed by one heir covers the others; late filing attracts a fine.
Title and registration
The heirs’ rights are reflected in the Property Register; the property can then be sold, partitioned or kept.
Inheritance tax
Inheritance tax in Bulgaria is a municipal tax with modest rates and a broad exemption for close family:
| Heir | Tax |
|---|---|
| Surviving spouse and relatives in the direct line (children, grandchildren, parents, grandparents) | Exempt |
| Brothers, sisters and their children | 0.4%–0.8% on the part of each heir’s share above about EUR 127,823 |
| Other heirs | 3.3%–6.6% on the part of each heir’s share above about EUR 127,823 |
Each municipality fixes the exact rate within these bands. The threshold is the former BGN 250,000, converted at the fixed euro rate.
Points that catch foreign heirs out
- Agricultural land and forest. Heirs from outside the EU may inherit them but must transfer them, within three years, to someone entitled to own them.
- Reserved shares. Under Bulgarian law, children, the surviving spouse and in some cases parents are entitled to a reserved share that a will cannot cut out.
- Co-ownership. Several heirs become co-owners. If they cannot agree on selling or keeping the property, any of them can ask for partition through the courts.
- Documents from abroad. Death and birth certificates issued abroad need an apostille or legalisation and a certified translation.
Questions clients ask
Do I have to travel to Bulgaria to deal with the inheritance?
Usually not. With a notarised and apostilled power of attorney, we can obtain the certificate of heirs, file declarations, register the property and, if you wish, sell it on your behalf.
Will I pay inheritance tax in Bulgaria and in my own country?
Possibly. Bulgaria taxes the Bulgarian property, and your country of residence may also tax the inheritance under its own rules. Whether credit is given depends on that country’s law and any applicable treaty, so it is worth checking before the estate is distributed.
The deceased had debts. Am I liable for them?
An heir who accepts without reservation answers for the deceased’s debts in proportion to their share. Acceptance by inventory limits that liability to the value of what is inherited, and renunciation avoids it altogether — but also gives up the inheritance.
This guide is general information about Bulgarian law as it stood on the date of publication. It is not legal advice for your specific case.