Selling an apartment when moving abroad 2026

If you are moving from Estonia to another country, there are three simple ways to sell your apartment: sell before you leave, give a notarised power of attorney to a representative, or return to Estonia for a short visit to sign the transaction. In some cases, the notarial transaction may also be possible by remote authentication, but the notary must confirm this.

The easiest option is usually to sell before moving. You are in Estonia, you can deal with documents quickly and you can speak to buyers directly. If you are already abroad, a notarised power of attorney is often the most practical solution. The sale proceeds can also be transferred to a foreign bank account, but the tax outcome depends on your situation, the gain from the sale and whether the apartment was your actual home.

Introduction

Moving abroad comes with many decisions. One of the biggest is what to do with an apartment left in Estonia. Should you rent it out, sell it right away or wait until you have settled into your new life abroad?

This guide explains how selling an apartment works when you are moving abroad. It is written for owners who are moving to Finland, Germany, the Netherlands, Norway or another country and want to sell their apartment quickly, with as little hassle as possible.

We cover:

• when it makes sense to sell before moving;

• how selling with a notarised power of attorney works;

• what to do if you are already abroad;

• how to arrange the money transfer;

• which tax and document issues to think through before the transaction.

The 3 main options

Option 1: sell the apartment before you move

This is usually the simplest solution. You are still in Estonia, so you can show the apartment, communicate with the notary and sign documents quickly when needed.

Pros

• You can speak to buyers and the notary directly.

• You do not need a notarised power of attorney.

• The money can be paid to your Estonian bank account.

• Documents and apartment-related issues are easier to handle.

• Handing over furniture, keys and utilities is simpler.

Cons

• You need to start the sale early enough.

• The apartment may already be empty before you leave.

• If the sale takes longer than expected, it can complicate your moving schedule.

Best for: you have not left Estonia yet and you roughly know your moving date.

Suggested timeline

• 60–90 days before moving: start planning the sale.

• 30–45 days before moving: decide whether to sell through an agent, a direct buyer or another route.

• 14–21 days before moving: plan the notarial transaction.

• 0–7 days before moving: hand over the apartment and close the last service contracts.

Option 2: sell after moving with a notarised power of attorney

If you are already abroad or you need to leave quickly, you can give a notarised power of attorney to someone you trust. Your representative can act on your behalf and sign the documents related to the sale.

How it works

1. Before leaving Estonia, you sign a notarised power of attorney. If you are already abroad, you may be able to do this at an Estonian foreign mission or, if needed, with a notary in your country of residence.

2. The document states whom you authorise and what they are allowed to do on your behalf.

3. Your representative can arrange viewings if needed, communicate with the buyer or notary and sign the transaction on your behalf.

4. You do not have to travel back to Estonia just for the transaction.

Pros

• You can sell the apartment even if you already live abroad.

• You may avoid travel and accommodation costs.

• You remain in control because the power of attorney can include clear limits.

Cons

• You need someone you truly trust.

• Preparing the power of attorney takes time and involves a fee.

• You have less direct control than if you were present yourself.

Best for: you are already abroad or you know you cannot be in Estonia when the sale is signed.

Option 3: sell after moving and return to Estonia for the transaction

The third option is to find a buyer remotely and travel to Estonia for 1–2 days for the notarial transaction. This works if travel to Estonia is simple and you prefer to sign the contract yourself.

How it works

1. The buyer is found by phone, email or video call.

2. The notary appointment is fixed before you travel.

3. You come to Estonia for the day of the transaction or for one night.

4. You sign the agreement, hand over the keys and travel back.

Pros

• You are personally present at the transaction.

• You do not need to authorise anyone else to sign for you.

• You can check the apartment once more before handing it over.

Cons

• Travel and accommodation add extra costs.

• The notary appointment, the buyer’s readiness and your flights must align.

• If the buyer delays or the transaction date changes, the trip may be wasted.

Best for: you prefer to be present and can travel to Estonia without major cost or effort.

In some cases: remote authentication

In Estonia, some notarial acts can be carried out by remote authentication. This means that the notary and the client communicate through a video connection, and the transaction may have the same legal effect as a transaction signed in the notary’s office. In practice, it still depends on the specific transaction, the parties and the notary.

Remote authentication may be useful if:

• you have a valid digital identification method;

• the notary agrees to perform the transaction remotely;

• the buyer and other parties agree to the same setup;

• all documents are ready before the transaction.

Before booking the transaction, ask the notary whether your apartment sale can be handled remotely. Do not assume that it is always possible.

Notarised power of attorney — practical guide

A notarised power of attorney gives another person the right to act on your behalf. For an apartment sale, the power of attorney should be specific and clear. A document that is too broad can create problems later.

Where can you sign the power of attorney?

At a notary in Estonia

This is the easiest option if you are still in Estonia. Book a notary appointment and explain that you need a power of attorney for the sale of a specific apartment.

At an Estonian foreign mission

If you are already abroad, contact the nearest Estonian embassy or consulate and ask whether they can prepare the power of attorney and under what conditions. Timing and fees depend on the country and the mission’s capacity.

With a foreign notary

In some cases, you can sign the power of attorney with a local notary. You then need to check whether the document needs an apostille, legalisation or an official translation before it can be used in Estonia.

What should the power of attorney include?

A good power of attorney for an apartment sale should not give your representative more rights than needed. It should say exactly which apartment it concerns and what the representative may do.

Include, for example:

• the exact address of the apartment and, if possible, the land register number;

• the representative’s name and personal identification code or date of birth;

• the right to negotiate;

• the right to sign a reservation agreement or sale agreement;

• the right to participate in the notarial transaction;

• the right to hand over the apartment and keys;

• the minimum sale price;

• the validity period of the power of attorney;

• if needed, the right to receive the money or provide bank account details.

Sample wording

The example below is only a general structure. The final text should be prepared by a notary or lawyer.

I, [name], personal identification code [code], authorise [representative’s name], personal identification code [code], to represent me in the sale of the apartment ownership located at [address]. The authorised representative has the right to negotiate on my behalf, sign documents related to the sale of the apartment, conclude a notarised sale agreement, hand over possession and keys, and perform other acts necessary to complete the sale. The sale price of the apartment must not be lower than [amount] euros. This power of attorney is valid until [date].

Tip: do not draft a real estate power of attorney from scratch by yourself. Ask the notary to add the right limits and check that the wording suits your transaction.

What should you arrange before leaving?

Furniture and personal belongings

Before the sale, decide whether the apartment will be sold empty or with furniture. This must be agreed clearly with the buyer.

Options

• Sell the furniture separately, for example through osta.ee, Facebook Marketplace or your contacts.

• Give some items to family, friends or charity.

• Move items into temporary storage if you do not want to decide right away.

• Arrange disposal if the furniture is no longer usable.

If the apartment is sold with furniture, add a list of the items that stay in the apartment to the sale agreement. This helps avoid disputes later.

Utilities and contracts

Before handover, review all contracts related to the apartment:

• electricity;

• water;

• gas, if applicable;

• internet and television;

• home insurance;

• apartment association notices and debts;

• postal address and mail forwarding if needed.

Usually the seller pays apartment-related costs until possession is handed over or until the date agreed in the contract. After that, the buyer takes responsibility.

Bank account

If you have an Estonian bank account, it is usually worth keeping it at least until the transaction is complete. It makes receiving the money easier and lets you decide later how to move the funds abroad.

If you want to close the Estonian account, do it only after:

• the sale proceeds have arrived;

• all apartment-related bills have been paid;

• possible tax questions have been considered;

• you have a functioning bank account abroad.

Transferring the money abroad

The proceeds from the sale can usually be transferred to a foreign bank account. Before the transaction, ask your bank and the notary which solution works best in your case.

Option A: the money is paid to your Estonian account

The simplest option is to have the money paid to your Estonian bank account. You can then make a SEPA transfer to your foreign account or use another service if currency exchange is needed.

Pros

• Simple and easy to understand.

• Estonian account details are easier for the notary and buyer to work with.

• You control when and where the money moves next.

Option B: the money is paid directly to a foreign account

In some cases, the money can be paid directly to your foreign account. This may take longer, and the bank may ask for additional information about the origin of the funds or the recipient account.

Works if:

• you no longer have an Estonian bank account;

• the notary and the buyer’s bank can handle such a payment;

• you are prepared for possible extra fees and a longer processing time.

Option C: use a payment service

If the money needs to be exchanged into another currency, a payment service may sometimes be cheaper than a bank. Before moving a large amount, check fees, limits and whether the provider will ask for documents proving the origin of the funds.

Important: transferring money abroad does not automatically mean that there is no tax. Tax depends mainly on the gain from the sale, your tax residency and whether the main residence exemption applies.

Taxes when selling after moving abroad

Tax questions should be reviewed before signing the sale agreement. This is especially important if you have already changed your tax residency or plan to do so in the same year as the sale.

When can the sale be tax-exempt?

If you sell a dwelling that you used as your actual home until the sale, the gain may be exempt from income tax. This exemption can be used for the sale of one residence within a two-year period.

In practice, actual use matters. A registered address alone may not be enough. If needed, you must be able to show that the apartment was genuinely your home.

When can income tax arise?

If the apartment was not your home or if the main residence exemption does not apply, the gain from the sale is generally taxable.

In simplified form, taxable gain is calculated as follows:

sale price – acquisition cost – documented costs directly related to the sale = taxable gain

Deductible costs may include notary fees, state fees, brokerage fees and documented improvements. Ordinary running costs of the apartment are not always deductible from the gain.

If you are already a non-resident

A non-resident may still have a tax liability in Estonia when selling immovable property located in Estonia and a taxable gain arises. Your new country of residence may also tax the same income under its own rules. Avoidance of double taxation depends on the specific country and the applicable tax treaty.

Tip: before the transaction, ask the Estonian Tax and Customs Board or a tax adviser how your situation should be handled. This is especially important if the sale takes place after you move or in the same year your tax residency changes.

E-Residency and selling an apartment

E-Residency does not make you an Estonian tax resident and does not give you the right to live in Estonia. It is a digital identity and an administrative tool, used mainly for business and e-services.

When selling an apartment, do not assume that E-Residency automatically solves the notarial transaction. Digital identification may help with some steps, such as using the e-notary environment or remote authentication, if the notary allows it.

Before starting the sale process, ask the notary:

• whether the transaction can be done by remote authentication;

• what type of identification is required;

• whether a power of attorney would be simpler in your case;

• which documents must be ready before the transaction.

Country notes

Finland

Finland is one of the easiest options for Estonian apartment owners. Travel is quick, SEPA payments work and you can come to Estonia for a short visit if needed. If you know you will already be in Finland during the sale, prepare the power of attorney before leaving.

Germany

Travelling from Germany to Estonia is possible, but the notary date and flights need careful planning. If you use a German notary, check early whether the document needs an apostille, legalisation or translation.

The Netherlands, Belgium and Luxembourg

For these countries, check the options offered by Estonian foreign missions and the notary’s requirements early. SEPA payments are generally straightforward, but the bank may ask for additional proof of the origin of the funds.

Norway, Sweden and Denmark

Travel from the Nordic countries to Estonia is usually manageable, but currency can raise extra questions. If your account is not in euros, check the exchange rate and fees before making a large transfer.

United States, Canada and Australia

Travelling to Estonia from more distant countries is more expensive and time-consuming. In these cases, it often makes sense to consider a power of attorney or ask the notary about remote authentication. International transfers may also take longer, and the bank may ask for documents proving the origin of the funds.

Frequently asked questions

Can I sell my apartment without coming to Estonia?

Yes. In many cases, you can do this with a notarised power of attorney. Remote authentication may also be possible in some cases, but the notary decides whether it can be used.

Where can I sign the power of attorney if I am already abroad?

Start by contacting an Estonian embassy or consulate. Another option is a local notary, but then you need to check whether the document requires an apostille, legalisation or translation.

How long does it take to sell an apartment when moving abroad?

It depends on the sales method, price, condition of the apartment and whether the documents are ready. A fast sale can be completed sooner; a standard sale may take several months. A power of attorney or remote authentication may add a few days to a couple of weeks.

Do I have to pay income tax if I sell after leaving Estonia?

It depends on whether the apartment was your actual home, whether the exemption applies, whether a gain arises and what your tax residency is. Check your specific case with the Estonian Tax and Customs Board or a tax adviser.

Can the money be transferred to a foreign bank account?

Yes. The easiest route is often to have the money paid to an Estonian account and transfer it from there. Direct payment to a foreign account may be possible, but it should be agreed with the notary and the bank in advance.

Does E-Residency help with selling an apartment?

E-Residency is not the same as tax residency and does not automatically replace the notarial transaction. In some cases, it may help with e-notary services or remote authentication if the notary allows it.

What happens to the furniture when I move abroad?

You can sell it, give it away, put it in storage or dispose of it. If any furniture stays in the apartment, include it in the sale agreement.

Can I sell the apartment without an Estonian bank account?

Possibly, but it is usually more complicated. An Estonian bank account makes it easier to receive the money and transfer it later. If you do not have one, discuss the solution with the notary in advance.

Do I have to inform the Estonian Tax and Customs Board about the sale?

If the sale results in declarable income, it must be declared. If the transaction is tax-exempt, the need to declare may depend on the situation. If unsure, ask the Tax and Customs Board.

Summary

Selling an apartment when moving abroad is easiest when you start early. If possible, sell before leaving Estonia. If you are already abroad, use a notarised power of attorney or ask whether remote authentication is possible.

Remember five things:

1. Start the sale before moving if you can.

2. Make the power of attorney specific and limited.

3. Keep your Estonian bank account open at least until the transaction is complete.

4. Check tax questions before signing the agreement.

5. Ask the notary early whether your transaction can be done in person, by power of attorney or remotely.

Simple action plan

• 60–90 days before moving: decide whether to sell, rent out or keep the apartment.

• 30–45 days before moving: choose the sales method and collect the documents.

• 30 days before moving: prepare the power of attorney if you cannot be in Estonia for the transaction.

• 14–21 days before moving: book the notary appointment or agree on remote authentication.

• 7 days before moving: sort out furniture, contracts and utilities.

• After the sale: transfer the money to the right account and check your tax obligations.

Need help selling before moving abroad?

If you are moving abroad and want to handle the sale quickly, we can help make the process simpler.

We offer:

• a free first consultation;

• a clear action plan before or after moving;

• help with the notary and power of attorney;

• a fast and discreet transaction;

• a solution even if the apartment needs renovation or is in a difficult condition.

Fill in the form and get an offer