Bosnia and Herzegovina (BA)
Bosnia and Herzegovina (BiH) is a Balkan gem combining Ottoman heritage, Habsburg architecture, Adriatic mountain scenery, and one of the lowest costs of living in Europe.
Estate & Inheritance in Bosnia and Herzegovina
Wills, intestacy, inheritance tax, and cross-border estate planning for expats.
Inheritance law in Bosnia and Herzegovina is governed by entity succession laws (Zakon o nasljeđivanju FBiH and Zakon o nasljeđivanju RS), aligned with Yugoslav-era civil law traditions. There is no inheritance tax in BiH — assets pass to heirs without any tax charge, making BiH highly advantageous for estate planning. Succession follows either intestate rules (zakonsko nasljeđivanje) or a valid will (testament). Forced heirship rules protect direct heirs and surviving spouses from complete disinheritance. Court-administered succession proceedings are mandatory for all estates.
Intestacy — What Happens Without a Will
Without a valid will, BiH succession law applies: 1st order — spouse and children inherit equally (spouse receives one share equal to each child's share). 2nd order — if no children: spouse inherits one-half, deceased's parents inherit the other half equally. If no spouse: parents inherit everything equally. 3rd order — if no spouse or parents: siblings and their descendants. 4th order — grandparents. Forced heirship (nužan dio): direct descendants (children, grandchildren), surviving spouse and parents cannot be entirely disinherited — they are entitled to a "reserved portion" equal to half of the intestate share (one-third for parents). A will cannot override this reserved portion.
Types of Valid Will
Notarially Certified Will (Notarski testament)
Notarski testamentThe testator appears before a notary and states their wishes, which are transcribed, read back and signed. The notary certifies the will. This is the most secure form — clear, legally unambiguous and very difficult to challenge.
Valid for the testator's lifetime unless revoked. Stored by the notary — automatically discovered in succession proceedings.
Strongly recommended for all expats with BiH-based assets. The notary stores the will and it is discovered automatically in succession proceedings.
Holographic Will (Vlastoručni testament)
Vlastoručni testamentEntirely handwritten by the testator in their own handwriting (no typed sections), signed and dated. No witnesses or notary required. Valid under BiH law but more prone to challenge on grounds of authenticity or capacity.
Valid if entirely in the testator's own handwriting and signed. More vulnerable to challenge than a notarial will.
Keep the holographic will in a secure and findable location — inform a trusted person of its existence. Consider notarially certifying even a handwritten will to reduce challenge risk.
Witness Will (Svjedočki testament)
Svjedočki testamentA written will signed in the presence of two witnesses, who also sign the document. The witnesses must be adults capable of testifying. They attest that the testator appeared to be of sound mind and signed the will voluntarily.
Valid if properly executed with two competent adult witnesses. Witnesses cannot be beneficiaries under the will.
Less common than notarial or holographic wills. Suitable as a backup if a notary is not immediately available.
Forced Heirship
BiH applies forced heirship (nužni udio / nužan dio). The reserved portion cannot be taken away by will or inter vivos gift: direct descendants (children, grandchildren): entitled to half of their intestate share; surviving spouse: entitled to half of their intestate share; parents of the deceased: entitled to one-third of their intestate share. If a will or gift violates the forced heirship rules, the affected heir can bring a forced heirship claim (tužba za nužni dio) in court within 3 years of learning of the will and within 10 years of succession opening.
EU Succession Regulation (Brussels IV)
EU Regulation 650/2012 (Brussels IV) does not apply in BiH as it is not an EU member state. However, the Regulation is relevant for any EU-based property held by a BiH resident, and for BiH citizens who are EU member state residents. Under BiH private international law, foreign succession law may apply for assets located abroad. BiH and EU member states apply different succession conflict-of-law rules. Professional cross-border estate planning advice is strongly recommended for expats with assets in both BiH and EU countries.
Inheritance Tax
Bosnia and Herzegovina has abolished inheritance tax entirely. There is no inheritance tax on any category of heir or any value of inheritance.
| Relationship | Tax-Free Allowance | Tax Rate (above allowance) |
|---|---|---|
| All heirs — direct, indirect and unrelated beneficiaries | Unlimited — no threshold applies | 0% |
BiH has no inheritance tax on any inheritance regardless of relationship to the deceased, the value of assets or the nature of the assets (property, financial assets, business interests, personal property). Income generated by inherited assets after transfer is subject to normal income tax. Property transferred by inheritance is not subject to property transfer tax (unlike inter vivos sales which attract 5% in FBiH / 3% in RS).
Cross-Border & Multi-Country Estates
For expats with assets in both BiH and EU/other countries, separate succession procedures are typically required in each jurisdiction. A BiH court succession resolution is not automatically recognised by EU courts — it may need to be recognised or enforced through the courts of each country where assets are held. The EU Succession Regulation (Brussels IV) may allow a European Certificate of Succession to operate within the EU. Seek specialist advice from lawyers experienced in cross-border succession for complex multi-jurisdiction estates.
Certificate of Inheritance
Succession in BiH is processed by municipal or basic courts (općinski/opštinski sud) via mandatory proceedings (ostavinska rasprava). The court identifies heirs, inventories the estate and issues a succession resolution (rješenje o nasljeđivanju). This is equivalent to a Certificate of Inheritance. It is required to: transfer real estate title at the Land Registry; access the deceased's bank accounts; transfer vehicle registration; access other registered assets. Processing time: 3–12 months depending on court workload and estate complexity. Contested successions can take years.
Will Registration
There is no centralised national will registry in BiH. Notarially certified wills are held by the notary who certified them. Inform a trusted person (executor, family member) of the notary's identity and will location. Upon death, the succession court will contact the notary if identified. Holographic or witness wills must be located by the heirs — store them in a clearly marked, secure and accessible location.
Living Will & Healthcare Power of Attorney
Living wills and advance healthcare directives are not specifically regulated under BiH law. Informal written instructions regarding medical treatment preferences can be prepared, but their enforceability depends on the treating medical institution. A notarially certified power of attorney (punomoć) naming a healthcare proxy is the most enforceable alternative — authorises a named person to make medical decisions if you are incapacitated.
Useful Links
Estate & Inheritance
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