Bulgaria (BG)
Bulgaria is the oldest state in Europe (founded 681 AD), a member of the European Union since 2007, and one of the most affordable countries for expats in the EU.
Estate & Inheritance in Bulgaria
Wills, intestacy, inheritance tax, and cross-border estate planning for expats.
Bulgarian inheritance law is governed by the Inheritance Act (Закон за наследството) from 1949, with subsequent amendments. The system uses compulsory share (задължителен дял) provisions protecting close heirs similar to the forced heirship systems in other EU states. EU Succession Regulation (Brussels IV / EU Regulation 650/2012) applies to cross-border estates — EU citizens can elect the law of their home country to apply to their entire estate. Inheritance tax in Bulgaria is very low.
Intestacy — What Happens Without a Will
If you die without a valid will, Bulgarian inheritance law distributes assets among close relatives in priority order: (1) Children and their descendants — equal shares. (2) Parents, if no children. (3) Brothers and sisters (and their descendants), together with parents. (4) Grandparents, then more distant relatives. Surviving spouse receives 1/2 of estate if children exist; 2/3 if no children but parents; full estate if no other close relatives. Unmarried partners have NO inheritance rights under intestate succession — a will is essential for unmarried couples.
Types of Valid Will
Handwritten (Holographic) Will
Саморъчно завещаниеA will written entirely by hand by the testator. Must be entirely in the testator's own handwriting (not typed), include the date (day, month, year) and place of writing, and be signed by the testator. No witnesses required. Can be changed or revoked at any time.
Valid as long as properly handwritten, dated, and signed. Does not expire. Must be found and submitted for probate after death.
Store in a safe place known to your heirs. Consider depositing with a notary for safekeeping (fee ~20–30 BGN). The National Registry of Wills (Национален регистър на завещанията) at the Notary Chamber can register your will for a small fee so it can be located after death.
Notarial Will
Нотариално завещаниеMade before a notary in the presence of two witnesses. The notator dictates their wishes, the notary prepares the document, reads it aloud, and all parties sign. Provides strongest legal certainty.
Valid indefinitely. Automatically registered with the Notary Chamber's will registry.
Recommended for larger or complex estates. The notary verifies legal capacity and ensures formalities are met. Harder to contest than a handwritten will.
Forced Heirship
Bulgarian law protects compulsory shares (запазена (задължителна) част) for direct descendants and parents. The size of the reserved share depends on the number of heirs: With 1 child: child's reserved share = 1/2 of inheritance. With 2 children: children's reserved share = 2/3 of inheritance. With 3+ children: children's reserved share = 3/4 of inheritance. If no children but living parents: parents' reserved share = 1/3. A surviving spouse's reserved share is similar to a child's share. The testator can only freely dispose of the part above the reserved shares (разполагаема (свободна) част). Wills that violate compulsory share rules can be challenged by protected heirs within 5 years.
EU Succession Regulation (Brussels IV)
EU Succession Regulation (EU 650/2012 — Brussels IV) applies to estates of EU citizens dying on or after 17 August 2015. By default, the law of the country of habitual residence (typically Bulgaria if you live there) applies to the entire estate. Expats can elect the law of their home country (nationality) to apply to their estate by explicit written declaration in their will. This election must be stated clearly. If you have assets in multiple countries, coordinating your will with an inheritance lawyer experienced in cross-border EU estates is essential.
Inheritance Tax
Bulgaria has very low inheritance tax rates, and close family members pay no tax at all. The tax is calculated on the net value of assets exceeding a threshold.
| Relationship | Tax-Free Allowance | Tax Rate (above allowance) |
|---|---|---|
| Spouse, children, parents | Up to 250,000 BGN — exempt. Above 250,000 BGN: 0.8% on the excess. | 0% (up to 250k BGN) / 0.8% above threshold |
| Siblings and their children | Up to 5,000 BGN exempt | 0.8% on amount above 5,000 BGN |
| All other heirs | Up to 250 BGN exempt | 5% on amount above 250 BGN |
Inheritance tax in Bulgaria is very affordable by EU standards. Close family effectively pays zero in most cases. The tax is paid to the municipal tax authority (местна данъчна служба) within 6 months of the estate being established. Failure to declare: fine. Foreign-held assets may also be subject to inheritance tax in the country where they are held.
Cross-Border & Multi-Country Estates
If you have assets in multiple EU countries, the EU Succession Regulation simplifies (but does not eliminate) the complexity. Under Brussels IV: you can elect your home country's law to apply. However, administration may still require separate probate in each country where immovable property (real estate) is located. For estates involving non-EU countries (UK, USA, etc.), separate legal advice in each jurisdiction is essential. Consider coordinating your will with local advice in every country where you hold significant assets.
Certificate of Inheritance
To administer a Bulgarian estate, heirs typically need a Bulgarian Certificate of Inheritance (Удостоверение за наследници) issued by the civil registration authority. This lists all legal heirs. Required for: accessing bank accounts, transferring property, dealing with financial institutions. The European Certificate of Succession (ECS) under Brussels IV can substitute for national certificates in cross-border EU situations — issued by the competent Bulgarian court or notary.
Will Registration
The Notary Chamber of Bulgaria maintains a Central Register of Wills (Централен регистър на завещанията). Notarial wills are automatically registered. Handwritten wills can also be voluntarily registered (open or closed registry). Registration fee: ~20–50 BGN. Upon death, interested parties can search the register to locate existing wills.
Living Will & Healthcare Power of Attorney
Bulgaria does not have a formal "living will" (advance healthcare directive) legal framework as developed as in some Western countries. However, patients do have rights under the Health Act to refuse certain treatments. Power of attorney (пълномощно) can authorise a trusted person to make decisions during incapacity. A notarised power of attorney for healthcare and financial decisions is strongly recommended for expats.
Useful Links
Estate & Inheritance
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