Inheritance in Estonia
Succession rules, wills, and estate administration
No Inheritance Tax
Testamentary Succession
Based on the deceased's will
- • Will takes priority over legal succession
- • Testator can distribute assets as they wish
- • Must respect compulsory portions
- • Can include conditions and legacies
Legal Succession
When there is no valid will
- • Assets distributed by law to relatives
- • Follows strict order of succession
- • Surviving spouse always inherits
- • Closer relatives exclude more distant ones
Order of Legal Succession [PAS]
First Order: Descendants
Children, grandchildren, and their descendants. Spouse inherits equally with children.
Second Order: Parents & Siblings
If no descendants exist. Parents and their descendants (siblings, nieces, nephews).
Third Order: Grandparents
Grandparents and their descendants (aunts, uncles, cousins).
State as Final Heir
If no relatives exist in any order, the estate goes to the Estonian state.
Surviving Spouse's Rights [PAS]
Spouse's Share
- • With descendants: Equal share with each child
- • Without descendants, with parents: Half of estate
- • Without descendants or parents: Entire estate
Additional Rights
- • Right to Home: Can continue living in marital home
- • Household Items: Keeps household goods beyond inheritance share
- • Maintenance: Support from estate for 3 months after death
Making a Will [PAS]
Notarial Will (Recommended)
- • Made at a notary's office
- • Registered in succession register
- • Most secure - difficult to challenge
- • Notary ensures legal requirements met
Handwritten Will
- • Entirely written by hand by testator
- • Must include date and signature
- • No witnesses required
- • Can be kept at home (risk of loss)
Witnessed Will
- • Signed in presence of 2 witnesses
- • Witnesses must be present together
- • Witnesses must also sign
- • Cannot leave anything to witnesses
Estonian law protects certain relatives from complete disinheritance. They are entitled to a compulsory portion even if the will says otherwise.
- • Entitled: Children, spouse, and parents who would inherit under legal succession
- • Amount: Half of what they would receive under legal succession
- • Exception: Can be reduced or denied if heir is unworthy (e.g., crime against testator)
Probate Process (Succession Proceedings) [PAS]
Register Death
Death must be registered with Vital Statistics Office within 3 days.
Open Succession Proceedings
Any potential heir contacts a notary. Notary checks succession register for will.
Identify Heirs
Notary publishes notice in official gazette. Unknown heirs have 1 month to come forward.
Accept or Renounce
Heirs have 3 months to decide. Silence = acceptance. Renunciation must be notarized.
Certificate of Succession
Notary issues certificate listing all heirs and their shares. Used to transfer assets.
Costs of Inheritance
| Service | Cost |
|---|---|
| Inheritance Tax | €0 (No tax) |
| Succession proceedings (notary) | €100-500 |
| Certificate of succession | ~€10-30 |
| Real estate registration | State fee €10-50 |
| Vehicle re-registration | ~€50 |
Notary fees depend on estate value and complexity. State fees are fixed.
Renouncing Inheritance [PAS]
When to Consider Renouncing
Deadline
3 months from learning of the inheritance. After this, inheritance is automatically accepted.
Effect of Renunciation
- • You receive nothing from the estate
- • You're not responsible for deceased's debts
- • Your share passes to your descendants (if any)
- • Renunciation is irrevocable
Digital Inheritance
Estonia's digital infrastructure means many assets are digital. Plan for these in your will:
- • e-Residency: Digital ID cannot be inherited, but company assets can
- • Digital Signing: Digital signatures on documents remain valid
- • Cryptocurrency: Include access info in secure will or letter
- • Online Accounts: Designate a digital executor for online assets
Related Guides
Sources
- Law of Succession Act (Pärimisseadus) — Law of Succession Act
- eesti.ee State Portal — State Portal - Inheritance