Latvia (LV)
Latvia is a parliamentary republic and EU member state on the eastern shore of the Baltic Sea, bordered by Estonia, Lithuania, Russia, and Belarus.
Estate & Inheritance in Latvia
Wills, intestacy, inheritance tax, and cross-border estate planning for expats.
Latvian inheritance law is governed by the Civil Law (Civillikums) — one of the most comprehensive civil law codes in the Baltic region, with roots in the 1937 code that was restored after independence. Latvia participates in EU Succession Regulation 650/2012 ("Brussels IV"), which means EU residents can choose which country's law applies to their estate. Inheritance in Latvia passes through the notarial system — a sworn notary handles the estate administration. There is no inheritance tax in Latvia (abolished in 2010), making it relatively straightforward for beneficiaries.
Intestacy — What Happens Without a Will
If a person dies without a will in Latvia, intestate succession follows the Civil Law order of heirs: (1) First: descendants (children, grandchildren — in equal shares per stirpes); (2) Second: parents and siblings (if no descendants); (3) Third: grandparents and their descendants; (4) Fourth: great-grandparents and their descendants. Surviving spouse: inherits together with first-order heirs — entitled to at least ¼ of the estate or the same share as one child. If no relatives survive, the estate passes to the Latvian state.
Types of Valid Will
Notarial Will
Notariāls testamentsThe most secure and commonly recommended type of will in Latvia. Drawn up before a sworn notary who verifies the testator's identity and legal capacity, witnesses the signing, and registers the will in the national testaments register. Can be changed or revoked at any time before death.
Valid indefinitely until revoked or replaced
Strongly recommended for property owners and those with complex estates. Registered wills are always found when needed — there is no risk of the will being "lost".
Holographic Will
Holografisks testamentsA will entirely handwritten, dated, and signed by the testator. Must be entirely in the testator's own handwriting (typed documents are invalid). No notary or witnesses required. Simple and free to create.
Valid but must meet formal requirements (entirely handwritten, signed, dated)
Risk: may be contested if handwriting is disputed. May not be found after death. Should ideally be stored with a notary or in the national register. Not recommended for complex estates.
Official Will with Witnesses
Testaments ar lieciniekiemA will signed before two witnesses who certify the testator's signature and mental capacity. Can be typed or handwritten. Witnesses cannot be beneficiaries of the will.
Valid with proper witness requirements
Less secure than a notarial will — witnesses may be unreachable years later. Generally not recommended for significant estates.
Joint Will (for spouses)
Kopīgs testaments (laulātajiem)Latvian law allows spouses to create a joint will (kopīgs testaments) setting out how their combined assets are to be distributed. Popular among married couples for simplifying estate planning.
Valid while both spouses agree; either party can revoke their part during their lifetime with notice to the other
Useful for couples who want to ensure assets pass to the surviving spouse and then to children. Requires notarial form.
Forced Heirship
Latvia's Civil Law provides for a "compulsory share" (obligātā daļa) for certain close relatives — they cannot be entirely disinherited. The compulsory share is one-half of what the heir would receive under intestate succession. Protected persons: descendants (children, grandchildren), parents (if no descendants), and the surviving spouse. These persons can claim their compulsory share even if the deceased's will attempts to exclude them entirely. To disinherit a protected heir, specific legal grounds must exist (e.g., abandonment, serious crimes against the testator).
EU Succession Regulation (Brussels IV)
Latvia fully applies EU Succession Regulation 650/2012 ("Brussels IV"). This means: (1) the law of the country where the deceased had their habitual residence at death applies by default; (2) EU citizens can choose to have their estate governed by the law of their nationality instead (by explicit choice in their will); (3) the European Certificate of Succession (ECS) is issued by Latvian notaries and accepted in all EU member states for proving inheritance rights. For expats: making an explicit nationality choice in your will can simplify administration significantly.
Inheritance Tax
Latvia abolished inheritance tax in 2010. There is NO inheritance tax on inherited assets in Latvia, regardless of the value of the estate or the relationship between the deceased and the heir. This is a significant advantage compared to countries like Germany, France, or the UK which impose substantial inheritance taxes.
| Relationship | Tax-Free Allowance | Tax Rate (above allowance) |
|---|---|---|
| All relationships (children, spouses, parents, siblings, unrelated persons) | No limit — full inheritance tax exempt | 0% — no inheritance tax |
While there is no inheritance tax in Latvia, capital gains tax may apply if inherited property is subsequently sold at a profit. The property is typically valued at date of death for cost basis purposes. Consult a tax adviser for complex estates with property.
Cross-Border & Multi-Country Estates
For expats with assets in multiple countries, estate planning requires careful attention. Under Brussels IV, Latvia-resident foreigners can choose their nationality's law to govern their estate — this can be beneficial if your home country has better inheritance law for your situation. Latvia's absence of inheritance tax makes it advantageous to have Latvia as the estate country. Cross-border estates typically require: notarial estate administration in Latvia (for Latvian assets), notarial processes in other countries for assets there, and potentially international tax planning advice.
Certificate of Inheritance
In Latvia, a sworn notary issues a Certificate of Inheritance (Mantojuma apliecība) confirming the heir's rights. This is the primary document proving inheritance rights. The notary opens the estate proceedings (mantojuma lieta) at the request of heirs. Required documents: death certificate, identity documents, proof of family relationship, and information about assets. Heirs must claim the estate within 10 years (though early application is recommended). The Certificate of Inheritance is accepted by banks, the Zemesgrāmata, and other institutions for asset transfer.
Will Registration
Latvia's notarial wills and information about wills are registered in the national notarial register (Notāru informācijas sistēma — NIS). Notaries can search for registered wills after death. Registration ensures the will is found and accessible.
Living Will & Healthcare Power of Attorney
Latvia's legal framework for living wills and advance medical directives (dzīvības testaments) is developing. A notarial document can be used to appoint a healthcare proxy (pilnvarojums veselības jautājumos) and specify treatment preferences. For comprehensive advance healthcare planning, consult a Latvian notary.
Useful Links
Estate & Inheritance
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