Moldova (MD)
Moldova is Eastern Europe's hidden gem — an EU candidate country since June 2022 and one of the continent's most affordable destinations, with a thriving wine culture, warm hospitality and a rapidly modernising capital.
Estate & Inheritance in Moldova
Wills, intestacy, inheritance tax, and cross-border estate planning for expats.
Inheritance law in Moldova is governed by the Civil Code (Codul Civil al Republicii Moldova), Books IV and V, and the Law on Notary Activity. Moldova operates a civil law system (influenced by French and Romanian law) with forced heirship rules protecting close family members. There is no inheritance tax in Moldova as of 2026. EU citizens in Moldova can use EU Succession Regulation 650/2012 to have their home country's succession law apply to their worldwide estate — register your choice in a will. Probate (succesiune) is handled by notaries.
Intestacy — What Happens Without a Will
If you die without a will in Moldova, your estate is distributed under the legal succession order (succesiune legală): First: children (including adopted) and surviving spouse. Second: parents and grandparents. Third: siblings and their descendants. Fourth: grandparents' other descendants. Fifth: state if no heirs. Surviving spouses inherit 50% of the shared marital property as their own, plus a share of the deceased's personal estate equal to a child's share. Heirs must accept or renounce the inheritance within 6 months of death.
Types of Valid Will
Notarial Will
Testament autentificat notarialWill drafted and authenticated before a Moldovan notary. The original is stored in the Notary Chamber's national register. Most legally robust option.
Unlimited validity until revoked or replaced
Recommended for all property in Moldova. Witnesses required. Register the will in the National Notary Register (Registrul Național al Testamentelor) for easy discovery after death.
Holographic Will
Testament olografEntirely handwritten, dated and signed by the testator. No notary required. Must be authenticated by a notary after the testator's death before probate.
Valid if correctly written, dated and signed
Risk: easier to dispute or lose. Not suitable for complex estates. Must be in Romanian — foreign-language holographic wills may require translation and authentication.
Sealed Will
Testament mistic (sigilat)Testator hands a sealed will to a notary without disclosing contents. The notary creates a notarial act of receipt. The will is opened after death.
Valid as long as the sealed envelope remains intact
Provides privacy for the contents. Less common in practice. Contents must comply with all standard will requirements.
Forced Heirship
Moldova applies forced heirship (rezervă succesorală) protecting certain heirs regardless of testamentary wishes. The reserved share (rezervă) is 50% of the legal share that the protected heir would receive on intestacy. Protected heirs: minor children, disabled adult children, disabled surviving spouse, disabled parents. These heirs cannot be entirely disinherited — they must receive at least their reserved share. For cross-border estates, forced heirship rules of the applicable succession law (Moldovan or EU/home country) must be observed.
EU Succession Regulation (Brussels IV)
Moldova is not an EU member state and the EU Succession Regulation (EU 650/2012 / Brussels IV) does not apply to Moldovan courts or Moldovan-situated assets. However, for EU-situated assets of an EU citizen living in Moldova: the EU member state courts will apply Brussels IV, and the applicable law defaults to the law of habitual residence (Moldova). An EU citizen can elect, in their will, that their EU member state's law governs their EU-situated assets — this election is made for EU court purposes and does not bind Moldovan courts on Moldovan assets. Obtain legal advice in each country where you hold significant assets.
Inheritance Tax
Moldova has no inheritance tax (impozit pe succesiune) as of 2026. Inherited property is not subject to PIT if received from a natural person in the normal course of succession. Capital gains tax may apply if the inherited property is later sold at a profit (12% PIT on the gain over the inherited value).
| Relationship | Tax-Free Allowance | Tax Rate (above allowance) |
|---|---|---|
| All heirs — regardless of relationship | Full inheritance — no threshold | 0% (no inheritance tax) |
The absence of inheritance tax makes Moldova favourable for estate planning compared to many EU countries. Verify the current rules at the time of death — legislative changes are possible as EU accession progresses. Property inherited and then sold may trigger capital gains tax (12% PIT) on the gain above the probate valuation.
Cross-Border & Multi-Country Estates
For expats with assets in multiple countries: each country typically applies its own rules to immovable property (real estate) within its territory. Moldovan immovable property follows Moldovan succession law. For movable property (bank accounts, investments, personal property) and estates of foreign nationals, Moldovan courts apply the law of the deceased's country of habitual residence at death. Practical advice: make separate wills in each country where you hold significant assets, ensuring they do not conflict. Use an international estate lawyer for estates spanning Moldova and EU countries.
Certificate of Inheritance
After a testator dies, heirs must open a succession (deschiderea succesiunii) at a notary within 6 months. The notary issues a Certificate of Inheritance (Certificat de moștenitor) after verifying claims, the will (if any) and the asset inventory. This certificate is the legal document needed to transfer inherited property (e.g. re-register real estate at Cadaster, access bank accounts). The process typically takes 1–3 months if undisputed.
Will Registration
All notarial wills and sealed wills should be registered in the Registrul Național al Testamentelor maintained by the Moldovan Notary Chamber (notar.md). Registration ensures the will can be found after death even if the original copy is misplaced. Registration is voluntary but strongly recommended.
Living Will & Healthcare Power of Attorney
Advance medical directives (testament medical / directivă anticipată) are recognised in Moldova but their enforcement in practice is inconsistent. A notarised directive stating your end-of-life care wishes is advisable. The directive should be in Romanian, signed before a notary, and copies given to your doctor and next of kin.
Useful Links
Estate & Inheritance
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