Lithuania (LT)
Lithuania is the largest and most southerly of the three Baltic states, a semi-presidential EU republic celebrated for its remarkably preserved Baroque capital Vilnius (UNESCO World Heritage), dramatic coastal dunes at Neringa (also UNESCO), vibrant startup and fintech ecosystem (home of Revolut HQ, Vinted, Nord Security, and Hostinger), rapidly rising living standards, and a resilient population with deep cultural roots stretching back to one of the last pagan civilisations in Europe to adopt Christianity.
Estate & Inheritance in Lithuania
Wills, intestacy, inheritance tax, and cross-border estate planning for expats.
Inheritance law in Lithuania is primarily governed by Book Three of the Lithuanian Civil Code (Civilinis kodeksas, LCC). Lithuania applies EU Succession Regulation No. 650/2012 which allows EU residents to choose the law of their nationality (rather than habitual residence) to govern their succession. Lithuania does not have inheritance tax — there is no tax on inheriting property, money, or assets from family members or others. This makes Lithuania attractive for estate planning. All wills (testamentai) must be notarised to be legally valid.
Intestacy — What Happens Without a Will
Under Lithuanian intestate succession (paveldėjimas pagal įstatymą — without a will), the estate passes in the following order: (1) First order heirs: children, grandchildren (by representation), and the surviving spouse. All share equally. (2) Second order: parents of the deceased, the deceased's siblings and their descendants (if parents pre-deceased). (3) Third order: grandparents. (4) Fourth order: aunts, uncles, and their descendants. The surviving spouse has specific rights: in addition to a share of the inheritance as a first-order heir, the spouse has a protected right to the jointly-acquired marital property (sutuoktinių bendroji nuosavybė). If the deceased left no heirs and no will, the estate escheats to the state.
Types of Valid Will
Notarial will
Notarinis testamentasDrawn up and certified by a Lithuanian notary in the presence of the testator. The notary retains a copy and registers it in the Central Register of Wills (Testamentų registras). This is the most common and most secure form of will in Lithuania.
Valid as long as not revoked. Registered in the Central Register of Wills for easy discovery on death.
The most recommended form for expats — the notarial will is searchable by heirs and provides maximum legal certainty. The notary can advise on Lithuanian succession law and the application of EU Succession Regulation (if you want your home country law to apply). Requires a Lithuanian interpreter if the testator does not speak Lithuanian.
Holographic will
Naminis testamentas (rašytinis asmeninis)Entirely handwritten, dated, and signed by the testator. Not certified by a notary. Must be deposited with a notary for safekeeping (optional but strongly recommended). Can be typed only if witnessed by two independent witnesses who also sign.
Valid if meeting all formal requirements. Without notarial deposit, discovery after death is difficult.
Less secure than a notarial will. Not registered centrally unless deposited. Can be easier to challenge. In an emergency, an oral will (žodinis testamentas) can be made before two witnesses, but this is only valid for a limited period.
Forced Heirship
Lithuania has forced heirship rules (privalomasis palikimas). The following heirs have an absolute right to at least half of their intestate share, regardless of the will: minor children, incapacitated adult children, and the deceased's parents if incapacitated. The surviving spouse has rights to jointly-acquired marital property (50% of assets acquired during marriage) which is separate from succession rights. These forced heirship rules cannot be overridden by a will. EU Succession Regulation applies — if you choose your nationality's law for succession, forced heirship of the habitual residence country may still apply in certain circumstances.
EU Succession Regulation (Brussels IV)
Lithuania fully applies EU Succession Regulation No. 650/2012. The default rule: the law of the country where the deceased had their habitual residence at the time of death applies. Choice of law: a person can specify in their will that the law of their nationality should apply — relevant for expats from other EU countries. This choice must be made in the will itself (a choice of law clause). The European Certificate of Succession (ECS — Europos paveldėjimo pažymėjimas) allows heirs and executors to prove their status across all EU member states.
Inheritance Tax
Lithuania has no inheritance tax (paveldėjimo mokestis) — property, cash, securities, and other assets inherited from any person (family member or unrelated) are generally exempt from tax. This is a significant advantage compared to many Western European countries. However, if inherited property is subsequently sold within 10 years (for real estate) or short-term (for financial assets), capital gains tax (15% GPM) may apply on the profit above the inherited value.
| Relationship | Tax-Free Allowance | Tax Rate (above allowance) |
|---|---|---|
| All heirs (immediate family) | No inheritance tax — full exemption | 0% |
| All heirs (remote relatives or unrelated persons) | No inheritance tax — full exemption | 0% |
There is no inheritance or gift tax in Lithuania as of 2026. Gifts received are generally not subject to GPM income tax either, with some exceptions for gifts from employers or business-related gifts. The absence of inheritance tax is a significant attraction for long-term residents and property owners in Lithuania.
Cross-Border & Multi-Country Estates
For estates involving assets in multiple countries, Lithuania applies the EU Succession Regulation for EU-situated assets. Immovable property (real estate) in Lithuania is always subject to Lithuanian succession law regardless of the deceased's nationality. A will made in another EU country and legally valid there will generally be recognised in Lithuania. Apostille or legalisation may be required for non-EU documents. The European Certificate of Succession simplifies cross-border estate administration within the EU. For non-EU assets (e.g., UK property, US accounts), each country's own rules apply — consult an international estate attorney.
Certificate of Inheritance
In Lithuania, the acceptance of inheritance is formalised through a notarial procedure. Heirs must accept the inheritance (priimti palikimą) within 3 months of learning of the death (extended circumstances allow 6 months). Acceptance is done by filing a notarial acceptance declaration (pareiškimas dėl palikimo priėmimo) at any notary in Lithuania. After acceptance, the notary issues a probate certificate (paveldėjimo teisės liudijimas) — required to transfer ownership of real estate and other registered assets. Heirs can also renounce (atsisakyti palikimo) within the same period — important if the estate has more debts than assets.
Will Registration
The Central Register of Wills (Testamentų registras) is maintained by the Lithuanian Chamber of Notaries (Lietuvos notarų rūmai, notarai.lt). Any notarial will registered in Lithuania is searchable by notaries when someone dies. Notaries conducting estate proceedings automatically check the register. Strongly recommended: register your will in the Lithuanian system and in your home country's equivalent register.
Living Will & Healthcare Power of Attorney
Lithuania's Law on the Rights of Patients allows patients to make advance healthcare directives (išankstinė paciento valia) regarding their medical treatment preferences if they become incapacitated. These are not as formalised as in some countries but are legally recognised documents. Discuss with a notary or lawyer. The concept of durable power of attorney (įgaliojimas tvarkyti turtą ir kitus klausimus) exists and can be notarised to authorise someone to manage affairs in case of incapacity.
Useful Links
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