How does the inheritance procedure work in Hungary?

Inheritance proceedings in Hungary are conducted by a notary. The notary identifies the heirs, checks their status as heirs and determines the estate. At the end of the procedure, an estate transfer order is issued, which officially confirms the heirs and serves to transfer the estate.

Do I need a certificate of inheritance in Hungary?

There is no certificate of inheritance in Hungary as there is in Germany. Instead, heirs receive an estate transfer order at the end of the proceedings, which identifies them as heirs and is used to settle the estate.

How long do inheritance proceedings take in Hungary?

The duration of the procedure depends on the complexity of the estate and possible disputes. A simple procedure can take around 6 to 12 months, while complicated cases can take longer, especially if international aspects need to be taken into account.

What taxes are payable on an inheritance in Hungary?

Inheritances are exempt from inheritance tax for spouses, children and parents. For other heirs, such as siblings or more distant relatives, different tax rates apply depending on the value of the inheritance.

Do I have to accept the inheritance in Hungary?

The acceptance of the inheritance is made by a declaration before the notary. It is also possible to waive the inheritance if the estate is indebted. The deadlines for acceptance or waiver should be strictly adhered to in order to avoid legal disadvantages.

Can I waive an inheritance in Hungary?

Yes, you can waive the inheritance. The deadline for doing so is normally 30 days after you become aware of the inheritance, although this deadline may be extended for heirs domiciled abroad. The waiver must be declared before a notary.

How is a will recognized in Hungary?

A will must comply with formal Hungarian regulations, such as being written and signed by hand (holographic will, rare in Hungary), written by another person (typewriter, other person writing the will) but signed by the testator in front of two witnesses (allographic will, more common) or notarized. Foreign-language wills can also be valid, but should be translated into Hungarian and notarized if necessary. Wills written by Germans, for example, can be valid if they comply with German law. 

What happens if there is no will?

Without a will, statutory succession applies. Spouses and children inherit in equal shares. If there are no direct descendants, parents and siblings inherit. Special regulations may apply if the spouse remains in the shared home.

As a foreign heir, do I need a Hungarian lawyer?

It is advisable to instruct a Hungarian lawyer or notary, especially in the case of language barriers or complex inheritance situations. A lawyer can provide you with legal advice, check the documents and effectively guide you through the process.

How does the transfer of real estate in the estate take place?

Once the inheritance procedure has been completed, the property is transferred to the heirs in the land register. The land register application is made by the notary and becomes legally binding with the estate transfer decision, which may incur additional fees.

What happens to the deceased's bank accounts?

Bank accounts are unblocked after presentation of the estate transfer decision. Heirs then have access to the account and can dispose of the balance. A power of attorney for banking transactions can be helpful during the ongoing proceedings.

What happens to debts in the estate?

In Hungary, heirs are only liable with the assets of the estate and not with their personal assets. It is therefore important to check the estate carefully before accepting it in order to avoid unwanted financial burdens.

Is there a compulsory portion for close relatives in Hungary?

Yes, close relatives such as children and spouses are entitled to a compulsory portion. This amounts to one third of the statutory inheritance share and can also be enforced against the will of the testator.

Can I sell my inheritance in Hungary?

After the official confirmation of inheritance, you can sell your inheritance share, including real estate. However, the sale must comply with Hungarian legislation, particularly with regard to tax and reporting obligations.

As an heir, do I have to inform the tax office in Hungary?

Yes, heirs must report the receipt of the estate to the Hungarian tax office, especially if taxable assets are included in the estate. This notification can also be made by a notary.

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