Estonia (EE)
Estonia is a small but extraordinarily forward-thinking Baltic nation and EU/NATO member, celebrated worldwide as the most digitally advanced country on earth.
Estate & Inheritance in Estonia
Wills, intestacy, inheritance tax, and cross-border estate planning for expats.
Estonian inheritance law is governed by the Succession Act (Pärimisseadus) of 2010, which aligns with EU standards. Estonia participates in the EU Succession Regulation (EU 650/2012), allowing EU citizens to choose their home country law for their estate. Inheritance is administered via the notarial system — all estate proceedings are handled by notaries (notarid). Estonia has NO inheritance tax (pärimismaks) — this is a significant advantage for residents with substantial assets. From 1 January 2026, there is also no gift tax.
Intestacy — What Happens Without a Will
If a person dies without a will (testament) in Estonia, the estate is distributed according to the legal succession rules (seadusjärgne pärimine). Order: 1st degree — direct descendants (children, grandchildren) inherit equally; 2nd degree — parents and siblings if no children; 3rd degree — grandparents and their descendants; 4th degree — great-grandparents. Spouse: inherits alongside first-degree heirs (typically 1/4 of estate if children exist) or takes the full estate if no other heirs. Registered partners have inheritance rights similar to spouses.
Types of Valid Will
Notarial Will
Notariaalne testamentThe most common and legally secure form. The testator appears before a notary, states their wishes, and the notary drafts and certifies the will. The will is automatically entered in the notarial electronic register (EEP — Eesti Notarite Koda) and the national registry (RATASNORM). Highly recommended.
Valid indefinitely until revoked or superseded. Automatically registered nationally.
Requires testator to have legal capacity (teovõime). Can be changed or revoked at any time by the testator. The notary ensures proper formalities and explains options.
Home Will (Holographic Will)
Omakäeline testamentA will written entirely by hand (not typed) and signed by the testator. No notarisation required. Valid if fully handwritten and signed — not witnessed.
Valid if properly handwritten and signed. May be difficult to prove authenticity if disputed.
High risk of challenges, loss, or non-discovery. Not recommended for complex estates. Store safely — ideally deposit with a notary for registration fee.
Joint Spousal Will
Abikaasade ühine testamentSpouses may make a joint will favouring each other and/or third parties. Must be notarised.
Valid. May be revoked by agreement of both spouses, or unilaterally in special circumstances.
Useful for ensuring the surviving spouse inherits without complication. Consider including provisions for children from previous relationships.
Forced Heirship
Estonian law provides for a compulsory share (sundosa) that certain close heirs cannot be excluded from, even by will. Entitled to the compulsory share: descendants, parents (if no descendants), and the spouse. The compulsory share is 1/2 of what they would have received under legal succession. The testator cannot fully disinherit these persons — doing so can be challenged by the heir within 3 months of learning of the estate opening.
EU Succession Regulation (Brussels IV)
Estonia participates in the EU Succession Regulation (EU 650/2012). Under this regulation, EU citizens resident in Estonia can opt in their will to have their home country's law govern their estate (rather than Estonian law). This is particularly relevant for British, German, French, or other EU nationals with assets in multiple countries — it allows unified treatment of the estate. A European Certificate of Succession (Euroopa pärimistunnistus) can be issued for cross-border recognition.
Inheritance Tax
Estonia abolished inheritance tax entirely. There is no inheritance tax (pärimismaks) — zero percent at all levels. This applies to all heirs regardless of relationship to the deceased. This is one of Estonia's major advantages for wealth planning.
| Relationship | Tax-Free Allowance | Tax Rate (above allowance) |
|---|---|---|
| All heirs (spouse, children, parents, siblings, non-relatives) | Unlimited | 0% — no inheritance tax in Estonia |
Estonia has no inheritance tax, no gift tax (as of 2026), and no estate duty. Non-resident heirs may face tax obligations in their own countries on inherited Estonian assets — consult a tax advisor. Capital gains tax may arise if the inherited asset is later sold (22% on gains for non-primary-residence property).
Cross-Border & Multi-Country Estates
For estates with assets in multiple countries: EU Succession Regulation simplifies cross-border estate administration within the EU. For non-EU assets (e.g., UK property): separate processes apply. Estonia's notarial system handles the Estonian assets — parallel processes may be needed in other countries. The European Certificate of Succession (Euroopa pärimistunnistus) issued by an Estonian notary is recognised in all EU member states for proving heir status and entitlements.
Certificate of Inheritance
In Estonia, the inheritance process is managed through the notarial system. After a death: heirs must file a pärimisavaldus (inheritance application) with a notary within 3 months (mandatory waiting period typically 3 months after notification to allow all heirs to come forward). The notary issues a pärimistunnistus (certificate of inheritance) confirming who the heirs are and what they inherit. This certificate is needed to transfer property, bank accounts, and other assets.
Will Registration
Estonia has a national will registry (RATASNORM) operated by the Estonian Chamber of Notaries (Eesti Notarite Koda). Wills notarised by Estonian notaries are automatically registered. Home wills can be deposited with a notary for registration. On death, the registry is automatically checked by the notary handling the estate. Registration ensures the will is found and not overlooked.
Living Will & Healthcare Power of Attorney
Estonia recognises elulõpu korraldus (end-of-life directive / living will) — a legal document expressing the person's wishes for medical treatment if they become incapacitated. Must be in writing and submitted to the notary register or kept in the Tervise Infosüsteem (TIS). A care proxy (hoolitsusvolitus) can designate someone to make medical decisions. Consult a notary to formalise these documents.
Useful Links
Estate & Inheritance
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