Croatia (HR)
Croatia is a scenic Adriatic nation at the crossroads of Central and Southern Europe, celebrated for its over 1,200 islands and islets, medieval walled cities, eight UNESCO World Heritage Sites, crystal-clear waters of the Dalmatian coast, and rich Habsburg-era architecture.
Estate & Inheritance in Croatia
Wills, intestacy, inheritance tax, and cross-border estate planning for expats.
Croatian inheritance law is governed by the Inheritance Act (Zakon o nasljeđivanju). Croatia participates in EU Succession Regulation 650/2012, which simplifies cross-border estates within the EU. Inheritance is administered by notaries (javni bilježnici) in Croatia — the courts are involved only in disputed cases. Croatian inheritance tax was abolished in 2017 (for most heirs) — making Croatia one of the EU countries with no inheritance tax for direct relatives. Since euro adoption, all estate values are in EUR.
Intestacy — What Happens Without a Will
If a person dies without a will (intestate / bez oporuke), Croatian law applies the following order of heirs (zakonski nasljednici): 1st class — surviving spouse (bračni drug) and children (djeca) in equal shares. 2nd class (if no 1st class heirs) — parents of the deceased and siblings. 3rd class — grandparents. The surviving spouse always inherits equally with children unless excluded by a valid prenuptial agreement. Non-marital partners (izvanbračni drug) recognised in Croatia have inheritance rights equivalent to spouses since 2014.
Types of Valid Will
Holographic Will
Vlastoručna oporukaEntirely handwritten, dated, and signed by the testator in their own hand. No witnesses required. Must be entirely in the testator's own handwriting — not typed.
Valid in Croatia if entirely handwritten. Valid in all EU countries under the EU Succession Regulation if properly executed.
Simplest form but risks: easily contested if handwriting disputed; may be lost. Store with a trusted person or deposit at a notary.
Notarial Will
Javnobilježnička oporukaDrafted and certified by a Croatian notary. The testator states their wishes to the notary, who drafts and reads back the will. Signed by testator and two witnesses.
Stored in the Croatian notary register — very secure and difficult to contest. Automatically registered.
Most secure form. The notary ensures the will is legally valid and the testator has legal capacity. Recommended for significant assets.
Witnessed Will (Allographic)
Alografska oporukaWritten by a third party or typed, signed by the testator in the presence of two adult witnesses simultaneously, who must also sign and confirm the testator's signature.
Valid in Croatia with proper witnesses. Less secure than notarial will.
Witnesses cannot be beneficiaries under the will. A clear alternative to the holographic will when the testator cannot write.
Military Will / Emergency Will
Oporuka pred svjedocima (nužna oporuka)Emergency oral or simplified written will made in circumstances preventing normal will-making (imminent danger, serious illness). Expires after 30 days.
Expires 30 days after the testator survives the circumstances. Should be replaced with a proper will.
Use only in genuine emergencies — not a substitute for proper will planning.
Forced Heirship
Croatia maintains forced heirship (nužni nasljedni dio) — certain close relatives cannot be completely disinherited. Forced heirs (nužni nasljednici): children, adopted children, and under certain conditions parents and surviving spouse. The forced share (nužni dio) is typically 1/2 of what the forced heir would receive on intestacy. A will that violates forced heirship is not automatically invalid — the forced heir must actively claim their nužni dio through a court or notarial process. Non-EU nationals should note that Croatian law applies to Croatian property (real estate) regardless of the testator's nationality under EU Succession Regulation art. 35.
EU Succession Regulation (Brussels IV)
Croatia participates fully in EU Succession Regulation 650/2012. The general rule is that the law of the country where the deceased was habitually resident at death governs the entire estate. Exception: a person can choose their nationality's law to govern their estate by explicit declaration in their will. A European Certificate of Succession (ECS) simplifies administration of cross-border estates. For Croatian expats dying abroad and those dying in Croatia with assets in multiple EU countries, the ECS is a key document.
Inheritance Tax
Croatia abolished inheritance and gift tax (porez na nasljedstvo i darove) for direct line relatives and spouses in 2017. However, certain inheritances may still trigger other taxes.
| Relationship | Tax-Free Allowance | Tax Rate (above allowance) |
|---|---|---|
| Spouse, children, parents, adopted children, and their spouses | Fully exempt — no inheritance tax in Croatia | 0% |
| Siblings, grandchildren, grandparents | Exempt up to the exemption threshold | 5% on amounts above threshold (if rules apply — check current law) |
| Other relatives and unrelated persons | Limited exemption | 5% on inherited property values (real estate); income tax rates may apply to financial assets |
The inheritance tax abolition in 2017 was a major change. For most family inheritances (spouse, children, parents): no Croatian inheritance tax applies. Gifts (darovi) between the same family members: also exempt. Property inherited from non-family members: may attract tax charges. Consult a Croatian tax lawyer for cross-border and complex estate situations.
Cross-Border & Multi-Country Estates
Under EU Regulation 650/2012: if the deceased was habitually resident in Croatia, Croatian law generally governs the entire EU estate. Croatian notaries handle the probate process (ostavinska rasprava). For assets in multiple EU countries, a European Certificate of Succession (ECS — Europska potvrda o nasljeđivanju) is issued by the Croatian notary and valid across all EU member states. Non-EU assets (UK, USA, etc.) are governed by the respective country's rules — separate estate administration may be needed there.
Certificate of Inheritance
Croatian inheritance certificate (Rješenje o nasljeđivanju) issued by the notary after the probate process (ostavinska rasprava). The notary handling the estate is designated by the court of the deceased's last Croatian residence. Probate process initiated by court notification within 30 days of death. Typical timeline: 2–6 months for straightforward estates; longer for contested or complex cases.
Will Registration
Croatian notaries maintain a national will register (Registar oporuka) where notarially certified wills are automatically registered. Notaries check this register when probate is initiated. Private (holographic or witnessed) wills can be deposited with a notary for safekeeping — strongly recommended.
Living Will & Healthcare Power of Attorney
Advance Healthcare Directive / Living Will (izjava o odbijanju medicinskih postupaka) — legally recognised in Croatia under the Patients' Rights Act (Zakon o zaštiti prava pacijenata). Must be in writing and may be signed before a notary. Appoints a healthcare decision proxy if the person loses capacity. Register with your GP and the hospital treating you. No separate official register as of 2026.
Useful Links
Estate & Inheritance
Unlock the complete Estate & Inheritance guide for Croatia — including every detail, document, tip and link you need.
Become a SupporterSupport the guide on Ko-fi · Unlocks every premium section, everywhere