Romania Inheritance Law 2026: Complete Guide for Foreigners & Cross-Border Estates

TL;DR

Romanian inheritance law provides for both legal (intestate) and testamentary succession. Forced heirship protects spouses and descendants (they receive at least half of their legal share). Romania applies EU Regulation 650/2012 for cross-border estates, using the deceased's last habitual residence as the connecting factor. There is no inheritance tax in Romania — inherited assets are exempt from income tax.

Overview of Romanian Succession Law

Romanian succession law is codified in the Civil Code (Legea nr. 287/2009). The system balances testamentary freedom with mandatory protections for close family members through forced heirship (rezerva succesorală).

For cross-border estates — increasingly common as foreigners invest and settle in Romania — the EU Succession Regulation 650/2012 (Brussels IV) determines which country's law applies.

Legal (Intestate) Succession

When a person dies without a valid will, Romanian law establishes four classes of heirs in order of priority:

Class I: Descendants (Descendenții)

• Children, grandchildren, great-grandchildren
• Equal shares among children
• Grandchildren inherit by representation if their parent predeceased

Class II: Ascendants and Privileged Collaterals

• Parents of the deceased
• Siblings and their descendants
• Parents receive at least ¼ of the estate

Class III: Ordinary Ascendants

• Grandparents, great-grandparents

Class IV: Ordinary Collaterals

• Uncles, aunts, cousins (up to the 4th degree)

Surviving Spouse's Rights

The surviving spouse inherits alongside any class of heirs, receiving:

Additionally, the surviving spouse has a special right to the furniture and household items of the common dwelling.

Testamentary Succession (Wills)

Romanian law recognizes several types of wills:

1. Holographic Will (Testament Olograf)

• Entirely handwritten, dated, and signed by the testator
• No witnesses or notary required
• Must be presented to a notary after death for validation

2. Authentic (Notarial) Will (Testament Autentic)

• Drawn up by a notary public
• Read to the testator in the presence of witnesses
• Registered in the National Notarial Register (RNNEOS)
• Strongest evidentiary value

3. Special Forms

• Privileged wills (military, maritime, pandemic circumstances)
• Valid only for limited periods

Testamentary Freedom and Its Limits

While testators can dispose of their assets freely, Romanian law imposes forced heirship (rezerva succesorală) protecting:

Example: If a person with one child and a spouse leaves everything to a friend by will:

• Child's legal share would be ¾ – reserved portion = ⅜
• Spouse's legal share would be ¼ – reserved portion = ⅛
• Maximum the friend can receive: ½ of the estate (cotitatea disponibilă)

Inheritance Procedure in Romania

Step 1: Opening of Succession

Succession opens at the date and place of death of the deceased. The competent notary is the one in whose jurisdiction the deceased had their last domicile.

Step 2: Succession Debate (Dezbaterea Succesorală)

• Heirs must present themselves to the notary
• Deadline: 1 year from death to accept the inheritance
• After 1 year, the right to accept may be lost (prescription)

Step 3: Certificate of Heir (Certificat de Moștenitor)

The notary issues a certificate establishing:

• Identity of heirs
• Their respective shares
• Assets and liabilities of the estate

Step 4: Transfer of Property

• Real estate requires land registry (carte funciară) registration
• Movable assets transfer automatically
• Bank accounts are released upon presentation of the certificate

Acceptance and Renunciation

Heirs can:

• Accept unconditionally — inherit both assets and debts
• Accept under benefit of inventory — liability limited to estate value
• Renounce — within 1 year, by notarial declaration

⚠️ Important: Romanian law imposes ultra vires hereditatis liability for unconditional acceptance — heirs are responsible for estate debts even beyond the estate value.

Cross-Border Inheritance: EU Regulation 650/2012

Applicable Law

Under the EU Succession Regulation, the law applicable to the succession is that of the State in which the deceased had their habitual residence at the time of death.

Example: A German citizen living in Romania – Romanian succession law applies (unless they chose German law in their will).

Choice of Law (Professio Juris)

The deceased can choose the law of their nationality to govern their succession. This must be done in a will or similar document.

This is particularly important for foreigners in Romania who may want their home country's law (which may not have forced heirship rules) to apply.

European Certificate of Succession (ECS)

A cross-border document that proves the heir's status in all EU member states. Issued by the competent authority (notary in Romania) and valid for 6 months.

Tax Implications

No Inheritance Tax in Romania

Romania does not levy inheritance tax. Inherited assets are explicitly exempt from income tax under Art. 62 lit. q) of the Fiscal Code.

However, heirs must consider:

Double Taxation Considerations

Romania has double taxation treaties with many countries. Foreigners inheriting assets in Romania should check whether their home country taxes foreign inheritances and whether relief is available.

Special Situations

Foreigners Inheriting Romanian Property

• EU citizens can inherit property (including land) directly
• Non-EU citizens can inherit buildings but not land — land must be transferred or held through a Romanian company
• Exception: reciprocity agreements or bilateral treaties may allow land inheritance

Romanian Assets in Foreign Estates

When a foreign resident dies owning Romanian real estate:

• Movable estate: law of habitual residence applies
• Immovable estate (under EU Regulation 650/2012): same law applies (habitual residence), UNLESS the deceased chose their national law
• Romanian notary procedures must be followed for Romanian property transfer

Unregistered Property

Romania still has cases of property not registered in the land registry (carte funciară). In such cases, additional procedures (cadastral survey, first registration) are needed before the inheritance can be formally completed.

📖 Recommended reading: SaaS Contracts in Romania 2026: SLAs, Data, Liability, and Cross-Border

📖 Recommended reading: Mandatory Mediation in Romania: A Crucial Guide for Foreign Investors

📖 Recommended reading: Romanian Debt Recovery: A Comprehensive Guide for Foreign Investors

---

Frequently Asked Questions (FAQ)

Is there inheritance tax in Romania?

No. Romania does not impose inheritance tax. Inherited assets are exempt from income tax. However, notary fees (0.5-3% of estate value) apply.

Can a foreigner inherit property in Romania?

Yes. EU citizens can inherit all types of property. Non-EU citizens can inherit buildings but may face restrictions on direct land ownership — legal counsel is recommended.

What happens if there is no will?

Romanian intestate succession rules apply: assets are distributed among legal heirs according to the four-class system, with the surviving spouse sharing alongside the relevant class.

Can I disinherit my children under Romanian law?

Not entirely. Romanian forced heirship rules guarantee descendants at least half of their legal intestate share. You can only freely dispose of the "available portion" (cotitatea disponibilă).

How long do I have to claim an inheritance in Romania?

Heirs must accept (or renounce) the inheritance within 1 year from the date of death. After this period, the right to accept may be lost.

Which law applies if the deceased lived in multiple countries?

Under EU Regulation 650/2012, the law of the country of habitual residence at death applies. Habitual residence is determined by duration, regularity, and the center of the deceased's life interests.

Do I need a lawyer for inheritance proceedings in Romania?

While not legally required, legal representation is strongly recommended, especially for cross-border estates, contested successions, or complex asset portfolios.

What is the European Certificate of Succession?

A standardized EU document proving your status as heir in any EU member state. It simplifies cross-border inheritance procedures and is valid for 6 months.

Can creditors claim against inherited assets?

Yes. If you accept the inheritance unconditionally, you assume all debts of the estate, potentially beyond the estate's value. Accepting under benefit of inventory limits your liability.

How are jointly owned properties handled in succession?

If the deceased co-owned property (common in married couples), only the deceased's share enters the estate. The surviving co-owner retains their share, and the succession applies only to the deceased's portion.

Why Choose Pantilimon Avocat Firm?

Our succession practice specializes in:

• Cross-border inheritance — EU Regulation 650/2012 expertise
• Estate planning — wills, donations, and succession optimization
• Succession proceedings — notarial and court representation
• European Certificates of Succession — issuance and recognition
• Property transfer — land registry and cadastral procedures

📞 Contact us: Schedule a consultation for succession law advice.

---

This article is for informational purposes only and does not constitute legal advice. Succession law involves complex rules that vary by jurisdiction. Consult a qualified attorney for your specific situation.

Last updated: March 2026

The legislation cited has been amended since this article was written. Check the current consolidated version on legislatie.just.ro.