Inheritance and real estate
What is the procedure for accepting an inheritance in Estonia?
Estonia uses a renunciation system: succession opens on death and a person entitled to inherit is treated as having accepted unless they renounce within the statutory period. A notary conducts the succession proceedings.
Direct answer
Must an heir file an acceptance application?
Succession opens automatically at death. A person who does not wish to inherit must submit a notarised renunciation within three months from the date on which they learned, or should reasonably have learned of the death and their entitlement. Notary proceedings are initiated to establish and prove succession rights.
It does not begin only after an application or court order.
The period runs from knowledge of the death and entitlement.
Investigate debts and consider an inventory before disposing of assets.
01
When does succession open and who inherits?
Succession opens on death. Entitlement may arise from a will, succession contract or statute. Statutory succession applies where no valid disposition covers the estate.
The estate includes transferable assets, rights and liabilities. An heir should avoid selling assets or making binding promises before understanding the estate.
Will or succession contract
Determines heirs within its scope.
Statutory succession
Applies where no effective disposition covers the property.
Estate
Includes assets, rights and liabilities.
02
How are notary proceedings initiated?
An interested person may contact any Estonian notary. The notary checks registers and wills, identifies potential heirs, publishes notices where needed and ultimately issues a succession certificate.
There is no general three-month deadline for an accepting heir to initiate proceedings; the three months concern renunciation. Early contact is nevertheless prudent when loans, insurance, securing or maintaining property or a business require attention.
- Choose a notary and provide details of the deceased and your relationship.
- Disclose known wills, assets, debts and potential heirs.
- Decide on renunciation and whether an inventory is needed.
- Allow the notary to establish the circle of heirs.
- Use the succession certificate for registrations and administration.
03
The three-month renunciation period
Renunciation must be notarised within three months from when the heir learned or should have learned of the death and their right to inherit. It may be completed in the notary’s office or, by agreement, remotely.
If the heir does not renounce in time, the inheritance is treated as accepted. Renunciation passes the entitlement to the person who would have inherited had the renouncing person died before the succession opened.
| Choice | Consequence | Action |
|---|---|---|
| No renunciation in time | Inheritance treated as accepted | Investigate assets and debts and start proceedings |
| Renunciation within three months | The person neither receives estate assets nor assumes liability as an heir | Notarised declaration |
| Minor or person under guardianship becomes heir | Court or guardianship approval may be needed for decisions | Contact the notary promptly |
| Cross-border estate | Applicable law and documents may differ | Coordinate Estonian and foreign advice |
04
How can an heir manage liability for debts?
The heir is responsible for estate obligations. Where assets and liabilities are unclear, discuss an estate inventory with the notary. Subject to the statutory conditions, inventory can limit liability to the value of the estate.
A property may carry mortgages, association arrears, tax liabilities, litigation or major repairs. Review the Land Register, loan documents, association accounts and known enforcement matters.
05
How is inherited real estate registered and managed?
The succession certificate proves the identity of the heirs and their shares. Title details must be updated in the Land Register. Multiple heirs generally hold the estate jointly until division and must cooperate on major dispositions.
Before sale, decide whether to sell jointly, divide the estate or transfer shares to one heir. Arrange possession, keys, utilities, insurance and any tenant rights.
Single heir
Can administer and sell after appropriate registration and debt checks.
Multiple heirs
Joint action or division of the estate.
Heir abroad
Remote authentication or a compliant power of attorney may be possible.
06
Is inheritance or a later sale taxable?
Receiving inherited property is not itself subject to Estonian income tax. Tax may arise on a later sale if no exemption applies.
The deceased’s original purchase cost does not simply become the heir’s deductible cost. The heir may generally deduct their own documented sale-related expenses and other amounts allowed by law. A residence exemption depends on the heir’s own use and facts, not merely on the deceased having lived there.
07
When should inherited property be sold?
A quick sale may be reasonable when a vacant property creates costs or heirs need to divide the estate, but first establish title, debts and tax.
Obtain a market assessment, collect association and building documents, decide the level of preparation and agree a decision process between heirs. A broker can coordinate heirs abroad and the notary schedule.
Related reading: when a property quick-sale route may be appropriate.
Have you inherited property and need a market assessment or sale plan?
Brokerly can assess the property, organise the required sales documents and coordinate the sale with the heirs and notary.
FAQ
Frequently asked questions about inheritance
Must an heir actively accept inheritance in Estonia?
Estonia uses a renunciation system. Failure to renounce within the three-month period means the inheritance is treated as accepted.
Must proceedings be handled by a particular notary?
Generally no. An interested person may contact any Estonian notary.
Do the deceased’s debts pass to the heir?
Estate liabilities are included. An inventory can, subject to law, limit liability to estate value.
Is tax due immediately on receiving an inherited apartment?
No income tax is charged merely on receipt. A later sale may be taxable.
Can one of several heirs sell the apartment alone?
Not generally while the estate remains jointly held; joint participation or prior division is usually required.
Official sources and further reading
The legal and tax statements in this guide were checked against the official sources below.
The information is general and reflects sources checked on 31 July 2026. For a specific dispute, transaction or tax position, verify the facts with a notary, lawyer, tax adviser or the relevant authority.