Inheriting a house or land in Bulgaria: the steps
A house or plot inherited in Bulgaria passes to the heir when the heir accepts the inheritance, and acceptance takes effect from the moment of death. Acceptance or renunciation is made by a written statement to the district judge. This article covers the basic rules of the Inheritance Act (Закон за наследството) and the inheritance-tax certificate issued by a municipality.
Real estate · Last reviewed: 2026-10-08
This is not legal or financial advice
When the inheritance opens and how it is acquired
Under Article 1 of the Inheritance Act, the inheritance opens at the moment of death at the deceased's last residence. Under Article 48 it is acquired by acceptance, and acceptance takes effect from the opening of the inheritance.
Acceptance and renunciation
- Article 49: acceptance can be made by a written statement to the district judge (районен съдия) of the district where the inheritance opened, and is entered in a special book. Acceptance also occurs when the heir does something that undoubtedly shows an intention to accept, and an heir who conceals estate property loses their share of it.
- Article 52: renunciation follows the same procedure and is recorded the same way. Under Article 53 the share of a renouncing heir, or of one who lost the right to accept, increases the shares of the others.
- Article 54: acceptance or renunciation made on a condition, for a term or for part of the inheritance is invalid, and neither can be challenged for mistake.
- Article 51: at the request of any interested person the judge summons the heir and sets a deadline to declare acceptance or renunciation; an heir who does not answer in time loses the right to accept.
Acceptance by inventory (опис)
Under Article 61, acceptance by inventory must be declared in writing before the district judge within three months from the day the heir learned the inheritance had opened; the judge may extend this by up to three months. Persons lacking legal capacity, the state and public organisations accept only by inventory. The inventory is made under the Code of Civil Procedure (Article 63).
Who inherits, and reserved shares
Under Article 5 the deceased's children inherit in equal parts, and adopted children count as children. Under Article 9 the spouse takes a share equal to each child's share; where the spouse inherits with ascendants or siblings the share depends on how long the marriage lasted. Under Article 28, where the deceased leaves descendants, parents or a spouse, their reserved share cannot be reduced by will or gift.
The inheritance-tax certificate
Among the administrative services it offers, the revenue administration of Sofia Municipality lists issuing a document that inheritance tax has been paid. Tax rates and exemptions are not given in this article; for local tax rules ask the tax office of the municipality where the property is.
This page is not legal or tax advice
Frequently asked questions
Is there a deadline to accept an inheritance?
For ordinary acceptance the Act sets no fixed term; at the request of an interested person the judge sets one (Article 51). Acceptance by inventory must be declared within three months of learning of it, extendable by up to three months.
Where do I go to renounce an inheritance?
Renunciation follows the same procedure as acceptance: a written statement to the district judge of the district where the inheritance opened, entered in the book (Article 52).
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 (Lex.bg) — https://lex.bg/laws/ldoc/2121542657 · 2026-10-08
- Столична община — МДТ: услуги за граждани и фирми (удостоверение за платен данък върху наследство) — https://www.sofia.bg/mdt-services · 2026-10-08
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