Successions and inheritances
The inheritance is the transmission of the estate of a deceased individual to one or more living persons. A person’s inheritance procedure is opened at the moment of their death.
The competent notary public, following the opening of a person’s inheritance procedure, may divide the estate at the request of the heirs.
- The inheritance procedure is opened at the last domicile of the deceased. We only have jurisdiction to deal with successions for deceased persons whose last residence was in Bucharest (any sector).
- If the succession is settled within the first 2 years from the date of death, it is exempt from the payment of an additional tax due to the state, which is 1% of the estate.
List of required documents
- For the division of the estate the following documents are required (in principle), and they must be presented in original copies at the date of signing the papers:
Civil status documents:
- The death certificate, birth certificate and marriage certificate of the deceased;
- The identity cards of heirs and the birth certificate and marriage certificate for heirs;
- The statements of acceptance or disclaimer of succession (if any);
- The will (if any) – two witnesses – not related to each other or to the deceased. Witnesses must have known the deceased and their relatives and must present themselves at the notary’s office with their identity cards to sign the witness statement.
The property deeds of assets making up the estate:
- The property deeds;
- The land register and cadaster certificate (if applicable). It is not compulsory for the real estate to be registered for the division of the estate;
- The deed of granting a burial place (if applicable);
- The certificate from the Administration of Cemeteries and Human Crematoriums regarding the place of burial (on the value of the burial place and the payment of taxes up to date);
- The tax certificate from the City Hall, Local Tax Department from the place where the building is located;
- The tax certificate from the National Agency for Fiscal Administration (ANAF) of the last residence of the deceased (the notary can also obtain it).