Quick answer
Estonian inheritance law decides who receives what when there is no will, fixes the shares of the spouse, registered partner and relatives, and limits how far a will can cut close family out. Eesti Firma’s lawyers advise people planning a will, work out for heirs who inherits and what each person is entitled to — whether the estate is a flat, a bank deposit, a car, securities or a company — and represent clients in inheritance disputes, including in court.
Questions about inheritance law in Estonia arrive at two moments: when someone decides to put their affairs in order, and when a relative has died and the family needs to know where it stands. If your situation is already concrete, a consultation with our inheritance lawyers is the quickest route to a clear answer; the rest of this page explains the rules of the Law of Succession Act on which those answers rest.
Who Inherits in Estonia If There Is No Will?
Without a valid will or succession contract, the estate passes by intestate succession to the legal heirs. Relatives inherit in three orders: first the children (and a deceased child’s descendants); then the parents and their descendants — siblings, half-siblings, nieces and nephews; then the grandparents and their line. A closer order excludes the more distant ones entirely.
The inheritance rights of a spouse in Estonia are substantial: a spouse or registered partner inherits alongside the first two orders and takes everything if neither exists. A partner who is neither married nor in a registered partnership inherits nothing without a will.
| Who survives the deceased | Spouse or registered partner | Relatives |
|---|---|---|
| Spouse and children | Equal share with the children, never less than a quarter | Children share the rest equally; a deceased child’s share goes to that child’s descendants |
| Children, no spouse | — | Children (or their descendants) inherit everything |
| Spouse, no children; parents or siblings alive | Half the estate | Parents share the other half; a deceased parent’s share goes to the siblings |
| Spouse only, no relatives in the first two orders | Entire estate | Grandparents’ line receives nothing |
| No spouse, no children, no parents’ line | — | Grandparents and their descendants |
| No spouse and no relatives at all | — | The local municipality |
What forms the estate depends on the marital property regime: under joint property, only the deceased’s half of the joint assets is inherited — a frequent surprise to families who assumed “the house” would be divided as a whole.
How to Make a Will in Estonia
A will (many of our clients call it a testament) is the simplest estate-planning tool for overriding the default shares. Estonian succession law recognises a notarial will and two domestic forms; a succession contract, concluded with the future heir, is the stronger instrument and the usual choice for passing on a family business or company shares on agreed terms. The four compare as follows.
| Instrument | Form | How long it lasts | Can the testator undo it alone? |
|---|---|---|---|
| Notarial will | Authenticated by, or deposited with, a notary; entered in the succession register | Until revoked or replaced | Yes, at any time |
| Will signed before two witnesses | Any text, signed by the testator and two witnesses at the same time | Lapses six months after signing if the testator is alive | Yes |
| Holographic will | Written entirely in the testator’s own hand, dated and signed | Lapses six months after signing if the testator is alive | Yes |
| Succession contract | Notarised agreement between the testator and the future heir | Until cancelled by both parties | Only with an agreed right of withdrawal, or in narrow cases set by law |
For anything meant to last, a notarial will is the only serious option: the domestic forms are a stopgap, and a will that has quietly lapsed leaves the family with intestate succession.
Expats making a will in Estonia, and Estonians with property abroad, have one more decision to make, because their succession is cross-border. Under the EU Succession Regulation, the law of the country where the deceased last habitually lived applies by default, but a will may choose the law of the testator’s nationality instead — a choice that can change who the heirs are, what they receive and even whether a compulsory portion exists.
Can You Disinherit a Relative in Estonia?
This is one of the questions we hear most often, and the answer is usually yes, within one limit: a testator may name anyone as heir and leave a relative with nothing, but the law protects certain close family members through the compulsory portion, also called the reserved share. It is Estonia’s version of forced heirship, and it is narrower than most people expect.
It can be claimed only by a descendant, parent, spouse or registered partner who would have inherited by law and to whom the deceased owed maintenance under the Family Law Act at the time of death — typically minor children, adult children under 21 who are still in education, or a spouse or partner the deceased was obliged to maintain. An adult, self-supporting child has no such claim and can be excluded entirely. Even where a claim exists, it is half the value of the share that person would have received by law, payable in money by the heirs, not a right to particular property.
Modelling this in advance — who receives what under the will, what a compulsory-portion claim would cost, whether lifetime gifts change the picture — is the lawyer’s job before the notary appointment.
Inheriting Property, Bank Accounts, Vehicles and Company Shares in Estonia
Under inheritance law in Estonia, the estate is everything the deceased owned and owed: an apartment or house, bank deposits and investment accounts, securities, a car, personal belongings, claims against others — and the debts. Each type of asset changes hands in its own way once the notary has issued the certificate of succession (the inheritance certificate); until then, none of it can be sold or withdrawn with a clear title. In practice the process looks like this.
| Asset | What happens after the certificate of succession | Typical complication |
|---|---|---|
| Real estate | Heirs are entered in the Land Register; sale or division needs a notarised deed | Joint marital property: only the deceased’s half is inherited |
| Bank accounts and deposits | The bank releases balances to the heirs named in the certificate | Accounts frozen for months while heirs are established |
| Securities and investment accounts | Transferred through the registrar or the bank to the heirs | Foreign brokers may demand a European Certificate of Succession |
| Car or other vehicle | Re-registered with the Transport Administration | Insurance and use during the proceedings |
| Shares in an OÜ | Heirs are recorded as shareholders in the Commercial Register | A sole-owner company with no board member left |
| Debts and loans | Pass to the heirs with the assets | Liability is capped by an inventory of the estate |
Shares in an Estonian company follow the same rule, with one practical trap: if the deceased owned an OÜ and was also its only board member, no one can sign for the company, pay its bills or file its reports while the succession is pending. A will that names who takes the shares, and a second board member appointed in good time, close that gap. We advise on all of these asset types and on structuring a will so that each reaches the right person without delay.
Accepting or Renouncing an Inheritance in Estonia
Three months to decide
Silence counts as acceptance. An heir who does nothing within three months of learning of the death and of their right to inherit is treated as having accepted the estate, debts included. Renunciation must be notarised and made within that time; the notary can extend the deadline only for good reason, and once made it cannot be reversed.
Estonian law follows universal succession: the heir takes the assets together with the deceased’s debts, which is why the decision to renounce (waive) an inheritance has to be made deliberately and in time. The declaration can be made in person, by video link with an Estonian notary or at an Estonian consulate — useful for heirs living abroad. Renouncing on behalf of a minor requires the court’s permission. Where debts are uncertain, an heir who has accepted can ask the notary for an inventory of the estate, after which liability is limited to the value of what was inherited.
Estonia has no separate probate court: heirs are established in succession proceedings conducted by a notary, who issues the certificate of succession. Until the estate is divided, co-heirs own it jointly and can act only together; division is by agreement — notarised where real estate is involved — or, failing that, by the court. The hard cases begin when someone contests the will, an unknown half-sibling appears, the surviving partner turns out never to have been married, or assets sit abroad. Such inheritance disputes are settled by negotiation where possible and in court where it is not.
Inheritance Lawyers in Estonia: How Eesti Firma Helps
Our inheritance law services cover both sides of a succession. For those planning ahead, we advise on whether a will or a succession contract fits better, model how the estate will be divided and draft the documents for notarisation. For heirs, we determine who inherits and in what shares, assess compulsory-portion claims and debt exposure, and represent clients before notaries and the courts. Inheritance matters are handled within our family law practice and form part of our wider legal services. Whether you are drafting a will, dividing an estate with relatives or have just learned that you are an heir, a first consultation with one of our lawyers will tell you where you stand and what to do next.
Frequently Asked Questions
No. Receiving an inheritance is not taxed in Estonia. Income tax can arise later, when inherited property is sold, subject to the usual exemptions, for example a home the heir has lived in.
Only if the deceased left a will or succession contract in their favour. Without one, only a spouse or registered partner has a right to inherit; a cohabiting partner receives nothing by law.
The certificate of succession cannot be issued earlier than one month after the notary publishes notice of the succession proceedings, and straightforward cases usually close within a few months. Disputed heirs, foreign assets or a contested will can extend this considerably.
Notary fees are fixed by law and modest: a notarial will costs under €50, and issuing the certificate of succession after a death around €125–130. Legal advice on what the will should say is priced separately — and that is where the value lies.
Yes. Nationality is no bar to inheriting Estonian assets, whether real estate, bank accounts or company shares. Which country’s law governs the succession, and where the proceedings run, depends on the deceased’s last habitual residence and on any choice of law made in the will; for assets in another EU country, heirs can obtain a European Certificate of Succession.
