Romania (RO)
Romania is the largest country in Southeastern Europe — a full Schengen EU member state blessed with the dramatic Carpathian mountains, medieval Saxon towns like Sibiu and Brasov, the legendary Transylvania region, a booming technology sector, and one of the lowest costs of living in the European Union.
Estate & Inheritance in Romania
Wills, intestacy, inheritance tax, and cross-border estate planning for expats.
Romanian inheritance law (dreptul succesoral) is codified in the Noul Cod Civil (Legea 287/2009) at Articles 953–1165, supplemented by the Lege nr. 36/1995 on notaries. A successiune is opened at the moment of death and is typically handled by a notary in a procedura succesorală notarială — only contested cases go to court. Romania abolished inheritance tax in 2005, so heirs do not pay a separate succession tax, but notary fees, the 1% tax when the procedure is opened more than 2 years after death, and registration costs still apply. Close relatives enjoy forced-heirship rights (rezerva succesorală) that cannot be waived by will. Under EU Succession Regulation 650/2012, the law governing the estate is by default the law of the deceased's habitual residence at death, but a written will may elect the law of nationality.
Intestacy — What Happens Without a Will
If a person dies without a valid will, the succesiune legală follows four statutory classes of heirs (clase de moștenitori). Class I: descendants (children and their descendants) together with the surviving spouse. Class II: privileged ascendants (parents) and privileged collaterals (siblings and their descendants) together with the surviving spouse. Class III: ordinary ascendants (grandparents and higher). Class IV: ordinary collaterals up to the fourth degree. Closer classes exclude more distant ones. The surviving spouse always inherits alongside the first available class — their share depends on which class is present (1/4 with Class I children; 1/3 with Class II parents and siblings; 1/2 with Class III; 3/4 with Class IV). Cohabiting partners not registered as spouses receive nothing under intestacy.
Types of Valid Will
Handwritten Will
Testament olografThe simplest form: entirely handwritten, dated (day, month, year) and signed by the testator. No witnesses, no notary required. Must be typeset-free — even a partial typed section invalidates it.
Fully valid in Romanian law. However, it must be validated (deschis și vizat) by a notary during the succession procedure, and authenticity can be contested by heirs.
Store safely and tell a trusted person where it is. It is strongly recommended to register the existence of the will in the RNNEUCT (Registrul Național Notarial de Evidență a Liberalităților) through any notary for a one-time fee of roughly 90–150 RON.
Authentic Will
Testament autenticDrafted and authenticated by a Romanian notary in front of the testator. The notary verifies capacity, reads the will aloud, and registers it automatically in the national wills register (RNNEUCT). Much harder to contest than a handwritten will.
Authenticated by a public officer, automatically registered, and recognised nationwide. Validation at succession is a formality.
Strongly recommended for complex estates, cross-border assets, blended families, or where forced-heirship implications need planning. The notary can also advise on the EU Succession Regulation election.
Privileged Will
Testament privilegiatAn emergency-form will for exceptional circumstances — e.g. for military personnel on operations, sailors at sea, or individuals in areas isolated by epidemic. Signed before specific authorities (officers, captains, doctors).
Valid for 6 months after the emergency ends, unless re-expressed in ordinary form.
Rarely used in practice; useful to know for expats working in high-risk sectors (offshore energy, shipping, humanitarian missions).
Forced Heirship
Romania's forced-heirship regime (rezerva succesorală) protects descendants, the surviving spouse and parents, preventing them from being fully disinherited. Under Articles 1086–1099 Noul Cod Civil, the reserved share (rezerva) is half of the statutory intestate share for each entitled heir (moștenitor rezervatar). Example: if a child would inherit 50,000 RON under intestacy, their rezerva is 25,000 RON even if the will leaves them nothing. The remaining half is the disposable portion (cotitatea disponibilă). If a will or gift infringes the rezerva, protected heirs can seek reducțiunea liberalităților excesive within 3 years of the succession being opened. Unmarried partners have no rezerva rights.
EU Succession Regulation (Brussels IV)
Romania applies EU Regulation 650/2012 ("Brussels IV") in full — every death from August 2015 onwards is governed by the law of the deceased's habitual residence at the time of death, covering movable and immovable assets located in EU member states (excluding Denmark and Ireland). For most expats in Romania, this means Romanian law. However, the testator may expressly elect the law of any country of which they are a national, through a valid written will. This choice is extremely useful for expats who want to preserve the inheritance logic of their home country — but must be explicitly declared in the will (ideally an authentic will) to be effective. UK note: post-Brexit the UK is no longer bound by Brussels IV, but a choice-of-law clause in a Romanian-authenticated will or a UK will with a Brussels IV election remains broadly effective for assets in participating EU states. US note: US state law governs US-located assets; Brussels IV covers only EU-located assets.
Inheritance Tax
Romania has no inheritance tax itself — the old impozit pe succesiuni was abolished in 2005. Heirs inherit free of succession tax regardless of relationship or estate value. However, two cost items remain: (1) notary fees for the procedura succesorală (set by UNNPR on a sliding scale, typically 0.5–3% of estate value), and (2) a flat 1% tax if the succession procedure is opened more than 2 years after the date of death. Additionally, subsequent events may trigger tax: selling inherited real estate within the holding rules, for example, attracts the same 3% above 450,000 RON sales tax as any other property sale.
| Relationship | Tax-Free Allowance | Tax Rate (above allowance) |
|---|---|---|
| Spouse | Full exemption — no inheritance tax | 0% (notary fee only) |
| Children / descendants | Full exemption — no inheritance tax | 0% (notary fee only) |
| Parents / ascendants | Full exemption — no inheritance tax | 0% (notary fee only) |
| Siblings and other collaterals | Full exemption — no inheritance tax | 0% (notary fee only) |
| Unmarried partner or unrelated beneficiary (if named in will) | Full exemption — no inheritance tax | 0% (notary fee only) |
| Any heir when succession is opened >2 years after death | No exemption on the late-opening surcharge | 1% flat on the estate value, plus notary fees |
Because Romania does not levy inheritance tax, there are no tax bands or allowances. Planning focuses instead on: (a) avoiding the 2-year deadline that triggers the 1% surcharge, (b) minimising notary fees through clear documentation of the estate, and (c) coordinating with foreign jurisdictions that may tax the heir on Romanian-sourced assets (e.g. USA for US citizens, UK for UK-domiciled beneficiaries).
Cross-Border & Multi-Country Estates
Expats with assets in multiple countries face the most complex cases. Key considerations: (1) A Romanian testament olograf is recognised in most EU jurisdictions but may require separate probate outside the EU (UK, USA, Canada, Australia) — add a parallel will there. (2) Foreign inheritance tax may apply even though Romania imposes none: US citizens must report estates via Form 706 (US estate tax) and heirs may owe tax in other countries of residence. (3) Romania has a very limited network of inheritance tax treaties, so conflicts must be managed by domestic reliefs. (4) The European Certificate of Succession (Certificatul European de Moștenitor) issued by a Romanian notary allows heirs to access assets across all participating EU member states without separate probate procedures. Action: consult a notar public with cross-border experience and, where assets are concentrated in a specific foreign jurisdiction, a local estate planner.
Certificate of Inheritance
The Certificat de moștenitor is Romania's official proof of heirship, issued by the notary who handled the procedura succesorală. It is required before banks, OCPI (for real estate transfer in the carte funciară), registru comerțului (for company shares) and other institutions release the deceased's assets. The procedure typically involves: opening the file at the notary in the deceased's last domicile, publishing a search for unknown heirs (where applicable), listing assets and debts, reading the will (if any), and issuing the certificat. Documents required: death certificate, birth/marriage certificates establishing the relationship, ID of heirs, will if applicable, list of assets. Timeline: 4–12 weeks if straightforward; longer where heirs dispute. For cross-EU asset access, ask the notary to issue a Certificatul European de Moștenitor at the same time.
Will Registration
The RNNEUCT (Registrul Național Notarial de Evidență a Liberalităților — formally Registrul Național Notarial de Evidență a Liberalităților Consimțite de Titulari) is the central register operated by UNNPR (Uniunea Națională a Notarilor Publici din România). It records the existence of wills, donations and other acts of liberality. Every notary handling a succession is legally required to query the register, ensuring a registered will is not overlooked. Registration is one-time and costs roughly 90–150 RON. Authentic wills are registered automatically by the drafting notary. Handwritten wills can be registered by bringing them to any notary (the content can remain sealed). Foreign nationals who own Romanian assets are strongly advised to register — Romanian authorities do not systematically query foreign wills registers.
Living Will & Healthcare Power of Attorney
Advance-care directives are a developing area in Romanian law. A testament biologic (living will specifying medical-care wishes) has limited formal status but is increasingly respected in practice by physicians. A mandat de ocrotire (protective mandate, Articles 2013+ and 168 Noul Cod Civil) is a notarial document appointing a trusted person to take decisions about care and personal matters if the principal loses capacity. Since Legea 140/2022, courts can recognise such mandates as part of the broader system replacing the former interdicție judecătorească. For expats, it is practical to: draft a testament biologic together with your authentic will, appoint a mandat de ocrotire through a notary, and keep a bilingual copy with a trusted person and family doctor.
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