Inheritance procedure in Bulgaria
An estate in Bulgaria does not start with the question of where the property is. First you determine the applicable law; only then do shares, acceptance, renunciation and registrations make sense. For heirs living outside the country the procedure has two sides running on separate clocks.
Official documents and institutions · Last reviewed: 2026-08-23
Which law applies
Bulgaria applies the EU Succession Regulation. The main connecting factor is the deceased's habitual residence at the time of death: the courts of that member state have jurisdiction over the succession as a whole and, as a rule, its law applies. The Regulation has universal application — the law it designates applies even where that law is not the law of a member state.
Where the habitual residence was not in a member state, the courts of the member state where assets are located may nevertheless have jurisdiction over the succession as a whole under stated conditions, and otherwise over the assets located there. A choice of the law of the state of nationality is also possible, made during life in the required form.
Shares under the Succession Act
Children inherit in equal shares. A surviving spouse inheriting alongside children receives a share equal to that of each child. Where the spouse inherits with ascendants or with siblings or their descendants, the spouse takes half of the estate if it opened before ten years had passed since the marriage, and two thirds otherwise. Retrieved from the text published by the Ministry of Justice on 23.08.2026; confirm the current wording on the official page.
Acceptance, renunciation and debts
An estate carries liabilities as well as assets. Acceptance under inventory is declared in writing to the district judge within three months from learning that the estate has opened, and limits liability. Renunciation is likewise declared to the district judge and recorded in a special book kept by the court.
Silence is not a decision
Order of steps
Register the death in Bulgaria
For a death abroad, the certificate is submitted with apostille and translation to the municipality so that a Bulgarian record is created.Certificate of heirs
Issued by the municipality from the population registers; it is a unified municipal service described on the e-services portal.Acceptance under inventory or renunciation
Before the district court, within the statutory period.Tax declaration
Filed with the municipality. Per the National Revenue Agency, the deadline is six months from the opening of the estate; the surviving spouse and heirs in the direct line are exempt from inheritance tax and do not file for estates opened after 01.01.2005.Update the registers
Cadastre, property register and the municipal tax file are aligned with the new ownership.
European Certificate of Succession
The Regulation provides a European Certificate of Succession by which heirs, legatees, executors and administrators prove their status in another member state. It is optional and is recognised without any special procedure.
This is not legal or financial advice
Frequently asked questions
Who issues the certificate of heirs?
The municipal administration, from the population registers; filing through a representative requires a notarially certified power of attorney.
Is inheritance tax payable?
Per the revenue administration, the surviving spouse and heirs in the direct line are exempt. For others the declaration deadline is six months from the opening of the estate.
Am I liable for the debts?
Yes, if you accept without inventory. Acceptance under inventory is declared to the district judge within three months of learning that the estate has opened.
Sources
The information on this page is based on the official sources listed below. Legislation changes — open the links and verify the current position.
- Закон за наследството — Министерство на правосъдието — https://justice.government.bg/home/normdoc/2121542657 · 2026-08-23
- Национална агенция за приходите — наследство — https://nra.bg/wps/portal/nra/taxes/godishen-danak-varhu-dohdite/nasledstvo · 2026-08-23
- egov.bg — унифицирана общинска услуга 2016 „Издаване на удостоверение за наследници“ — https://egov.bg/wps/portal/egov/dostavchitsi+na+uslugi/obshtinski+administratsii/unificirani+uslugi/2016 · 2026-08-23
- Regulation (EU) No 650/2012 on succession — EUR-Lex — https://eur-lex.europa.eu/eli/reg/2012/650/oj/eng · 2026-08-23
- Avrupa e-Adalet Portalı — miras (succession) — https://e-justice.europa.eu/380/EN/succession · 2026-08-23
- Veraset ve İntikal Vergisi Kanunu (7338) — Mevzuat Bilgi Sistemi — https://www.mevzuat.gov.tr/MevzuatMetin/1.3.7338.pdf · 2026-08-23
- T.C. Gelir İdaresi Başkanlığı — Veraset ve İntikal Vergisi Kanunu — https://www.gib.gov.tr/mevzuat/kanun/440 · 2026-08-23
- Главна дирекция ГРАО — нормативна уредба — https://grao.government.bg/normact/normativ-imena.html · 2026-08-23
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