An apartment in Sofia left by a parent, a house in a village inherited from grandparents, a share in a seaside property owned by a foreign spouse who has died — inheritance is the most common reason people living abroad suddenly need to deal with Bulgarian law. The rules are logical, but they differ in important ways from those of common-law countries and even from other continental systems.

Which country’s law governs the inheritance?

For deaths on or after 17 August 2015, the EU Succession Regulation (Regulation (EU) No 650/2012) applies in Bulgaria. Its central rule is that the whole estate — movable and immovable, wherever located — is governed by the law of the country where the deceased had his or her last habitual residence. A person may instead choose, in a will, the law of his or her nationality.

The consequences are significant. If a British citizen habitually resident in Bulgaria dies without having chosen English law, Bulgarian inheritance law — including its reserved shares — applies to the entire estate. Conversely, a house in Bulgaria owned by a German resident passes under German law, although the transfer still has to be registered in Bulgaria according to Bulgarian formalities. The rest of this article describes the position where Bulgarian law applies.

Who inherits when there is no will

The Inheritance Act arranges heirs in successive orders; a nearer order excludes the more remote ones.

• First order: children, in equal shares. The children of a predeceased child take their parent’s share. Children born in and out of wedlock and adopted children are treated alike.
• Second order: parents, if there are no descendants.
• Third order: grandparents and more remote ascendants, and brothers and sisters (and their children).
• Fourth order: collateral relatives up to the sixth degree.

The surviving spouse is not in an order but inherits alongside whichever order is called. With children, the spouse receives a share equal to that of each child. With parents or with siblings, the spouse receives half of the estate if the marriage lasted less than ten years and two thirds if it lasted longer. If there are no relatives in the first three orders, the spouse inherits everything. Where there are no heirs at all, the estate passes to the state or the municipality.

Remember that half of the property acquired during the marriage under the community regime already belongs to the surviving spouse; only the deceased’s half forms part of the estate.

Wills and the reserved share

Bulgarian law recognises two forms of will: a handwritten will, which must be written entirely by hand, dated and signed by the testator, and a notarial will, made before a notary in the presence of two witnesses.

Freedom of testation is limited. Descendants, parents and the surviving spouse are entitled to a reserved share of the estate, which the deceased cannot dispose of by will or by lifetime gifts. In outline:

• one child: the reserved share is one half; two or more children: two thirds;
• parents (where there are no descendants): one third;
• a spouse inheriting alone: one half; with parents: one third;
• a spouse together with children: the freely disposable part shrinks to one third with one child, one quarter with two children and one sixth with three or more.

A will or gift that infringes a reserved share is not void. It stands unless the protected heir brings a claim to reduce it, and such a claim is subject to a limitation period. Heirs living abroad who learn of a will late should therefore take advice promptly.

Accepting or renouncing the inheritance

In Bulgaria an heir does not become owner automatically without any act of will: the inheritance must be accepted. Acceptance may be:

• express — by a written declaration filed with the regional court of the place where the succession opened; or
• tacit — by conduct that unmistakably shows an intention to accept, such as selling or managing estate property as an owner.

Acceptance matters because an heir who accepts also takes on the deceased’s debts, in proportion to his or her share, and in principle without limit. Two protective options exist:

• Acceptance under inventory. The heir declares within three months of learning of the succession that he or she accepts subject to an inventory; liability for debts is then limited to the value of what is received. This form is compulsory for minors.
• Renunciation. By a notarised declaration registered with the regional court, the heir gives up the inheritance entirely. Renunciation is unconditional and cannot be partial.

If an heir stays passive, any interested person — a creditor or a co-heir — may ask the court to set a deadline for a decision.

Proving that you are an heir

For a deceased person who was registered in the Bulgarian civil register, the municipality of the last permanent address issues a certificate of heirs, listing all heirs by law. It is the basic document required by banks, notaries, the Property Register and the courts.

Where the deceased was a foreigner without Bulgarian civil registration, there is usually no Bulgarian certificate. Heirs then rely on a European Certificate of Succession, issued in the member state whose authorities deal with the estate, or on a foreign court decision or notarial certificate of inheritance, apostilled and translated.

Real estate: what has to be done

Ownership of inherited real estate passes by operation of law on acceptance; no new title deed is strictly required. In practice, however, the heirs should:

• file a declaration with the municipal tax office within six months, so that the property is recorded in their names for local property tax;
• gather the deceased’s title documents and a current cadastral sketch;
• check the Property Register for mortgages, injunctions or earlier transfers.

When the heirs later sell, the notary relies on the predecessor’s title together with the certificate of heirs.

Inheritance tax

Bulgarian inheritance tax is mild. The surviving spouse and heirs in the direct line — children, grandchildren, parents — are exempt. Brothers, sisters and their children pay a low rate, and more distant relatives and unrelated beneficiaries a somewhat higher one, on the part of their share above a tax-free threshold; the exact rates are fixed by each municipality within limits set by the Local Taxes and Fees Act. Taxable heirs must file a declaration within six months.

Dividing the estate among co-heirs

Until partition, the heirs own everything jointly in undivided shares — which makes selling, renting or renovating dependent on everyone’s cooperation. Co-ownership can be ended in two ways:

• Voluntary partition — a contract between all co-heirs with notarised signatures, registered in the Property Register. It is quick and inexpensive when there is agreement.
• Judicial partition — a claim before the regional court. In the first phase the court determines who the co-owners are and their shares; in the second it carries out the division, by allocating real shares, by assigning the property to one heir against compensation, or by ordering a public sale.

Risks for heirs who live abroad

• Silence can cost you. A co-heir who alone possesses the property as his or her own for ten years may, under certain conditions, claim to have acquired the others’ shares by prescription.
• Debts travel with assets. Check for loans and enforcement proceedings before any act that could count as tacit acceptance.
• Old successions. Many properties are still registered in the names of grandparents; several successions may need to be traced before anything can be sold.
• Plan your own estate. If you live in Bulgaria as a foreigner, or own property here, a will with an express choice of law avoids uncertainty for your family.

All of these steps — obtaining certificates, filing declarations, negotiating and signing a partition — can be carried out by a lawyer under a notarised and apostilled power of attorney.

Last reviewed: November 2026. This article provides general information about Bulgarian law and is not legal advice. Every case depends on its own facts and documents.

Need advice on a specific situation? Contact Rositsa Astakova, Attorney-at-Law in Sofia — consultations are available in English, Spanish and Bulgarian, in person or remotely.