Do I have to come to Bulgaria to accept the inheritance?

Not necessarily. Acceptance can be tacit. To file an express statement with the district court through a representative, check with that court what the power of attorney must contain. If you live in an EU country, you can declare acceptance or renunciation before the court there.

Do I pay tax if I inherit from my parents?

No. The spouse and direct-line heirs without limit — children, grandchildren, parents — pay no inheritance tax. The municipal declaration still has to be filed.

What happens if nobody files the declaration within 6 months?

The municipality opens a property tax record itself from its own and registry data. Penalties may apply for not filing — check with the municipality.

Can I renounce only the property and keep the rest?

No. Acceptance or renunciation of part of an inheritance, under a condition or for a period, is invalid.

Do I need a European Certificate of Succession?

Only if you have to prove you are an heir in another EU country. For property in Bulgaria the Bulgarian certificate of heirs is usually enough.

Inheriting property in Bulgaria

The succession opens at the moment of death, and the first document you will need is the certificate of heirs from the municipality of the deceased’s last permanent address. Within 6 months one of the heirs must file a declaration with the municipality. The spouse, children, grandchildren and parents pay no inheritance tax. Most steps can be taken from abroad — with an electronic signature or through a representative.

declaration: 6 months; to the municipality
tax: €0; for spouse and direct line
acceptance with inventory: 3 months; from learning of it, if there are debts
threshold: €127,822.97; for tax on siblings and others

The main steps

day 0Succession opensat the moment of death
straight awayCertificate of heirsfrom the municipality of the last permanent address
within 3 monthsAcceptance with inventoryonly if you want to limit liability to the estate
within 6 monthsMunicipal declarationfor inheritance tax and property tax
laterDivision or saleby agreement or notarial deed

Certificate of heirs

It is issued by the municipality (mayor) of the deceased’s last permanent address — not the municipality where the property is, and not yours. It lists the legal heirs. You use it to prove who inherits before a notary, a bank, the Registry Agency and the municipality.

Online — through the Single Portal (service 2016) with a qualified or mobile electronic signature and an active secure electronic delivery profile;
through a representative — a relative or someone else in Bulgaria with a power of attorney;
in person — at the municipal service centre or the mayor’s office.

You receive the certificate in person, by post to an address you give (you pay the postage) or in your electronic delivery profile. Fees and processing times are set by each municipality — check its website.

Accepting or renouncing the inheritance

An inheritance is acquired by accepting it (Art. 48 of the Succession Act). Acceptance can also be tacit — when you do something that clearly shows you accept, such as selling, letting or renovating the property. Express acceptance and renunciation are made by a written statement to the district court of the area where the succession opened and are entered in a special register (Art. 49 and Art. 52).

Acceptance and renunciation cannot be partial, conditional or time-limited (Art. 54).
The share of an heir who renounces goes to the other heirs (Art. 53).
The law sets no time limit for accepting, but anyone with an interest (a creditor, for example) can ask the court to set one. If you do not answer within it, you lose the right to accept (Art. 51).
If you live in another EU country, you can also make the declaration of acceptance or renunciation before the court where you live (Art. 13 of Regulation (EU) No 650/2012).

Municipal declaration and taxes

Within 6 months of the succession opening, the heirs file a declaration under Art. 32 of the Local Taxes and Fees Act with the municipality of the deceased’s last place of residence. If they lived abroad — with the municipality where most of their property in Bulgaria is. A declaration filed on time by one heir covers the others. The property tax declaration for the inherited property is filed within the same period; if nobody files it, the municipality opens a record itself (Art. 14(6)).

For an heir who is not a spouse, descendant, parent, brother or sister, the 6 months run from when they learn of the succession. Property you learn about later is declared within one month.

Inheritance tax

	Tax
Spouse	none
Children, grandchildren, parents and other direct-line relatives	none
Brothers, sisters and their children	0.4–0.8% on a share above €127,822.97
Everyone else	3.3–6.6% on a share above €127,822.97

Art. 31 and Art. 36 of the Local Taxes and Fees Act. The exact rate is set by the municipal council. The statutory threshold is BGN 250,000, converted at the fixed rate of 1.95583.

The tax is assessed separately for each heir and notified by the municipality. It applies to property of Bulgarian citizens in Bulgaria and abroad and to property of foreign citizens in Bulgaria (Art. 29). Inherited property is not income and is not subject to income tax.

Division and sale

Until the heirs divide the property, they own it jointly. Any heir can always ask for division, even if the deceased provided otherwise (Art. 69). Division can be voluntary — by agreement of all heirs — or through the court. On division, local acquisition tax is due only if your share increases, and only on the increase (Art. 47(3) of the Local Taxes and Fees Act).

If you sell inherited property and you are resident in Bulgaria or in an EU/EEA country, the income is not taxed (Art. 13(1)(26) and Art. 37(7) of the Personal Income Tax Act). If you live outside the EU/EEA, a 10% final tax on the gain is due — check with the National Revenue Agency how the acquisition price is determined.

Get the certificate of heirs
From the municipality of the deceased’s last permanent address.
File the municipal declaration
Within 6 months — for inheritance tax and property tax.
Check the property
In the Registry Agency’s Property Register and in the cadastre.
Divide or sell
Before a notary in the area where the property is — in person or with a power of attorney with the signature and content notarised at the same time.

Inheritances linked to another EU country

Since 17 August 2015, Regulation (EU) No 650/2012 applies in the EU countries (except Denmark and Ireland). As a rule, the succession is governed by the law of the country where the deceased habitually lived, unless they chose in their will the law of their nationality. Recording rights in property in Bulgaria, however, follows Bulgarian rules. The Regulation does not cover taxes.

The European Certificate of Succession proves that you are an heir in another EU country without any further procedure. It is optional. In Bulgaria only the district court for the deceased’s last permanent address issues it; if they had no address in Bulgaria — the Sofia District Court. Certified copies are valid for 6 months and can be extended.