Inheritance procedure in Estonia 2026: steps, time and cost

Updated: October 2026. Checked against the Chamber of Notaries inheritance portal, the Notary Fees Act and the guidance of the Centre of Registers and Information Systems.

In brief

In Estonia, the inheritance procedure always goes through a notary. It can be opened by any heir, legatee or creditor of the deceased at any notary in Estonia. The procedure ends with a certificate of succession, which proves who inherited and in what share.

In a simple case, the procedure usually takes 1 to 3 months. The minimum wait is one month, because the notary may not issue the certificate of succession until the notice of the opening of the procedure has been published in Official Announcements for a month. An inherited apartment can be sold once the heir has been registered as owner in the Land Register on the basis of the certificate of succession.

1. Cost. In 2026, the notary fees for a simple procedure total about €206 incl. VAT (opening €79.24 + certificate of succession €126.79). Registering the heir in the Land Register is free of state fees.

2. Time. A realistic total duration is 1 to 3 months; with several heirs, foreign documents or a dispute, 4 to 12 months.

3. Deadlines. You have 3 months to renounce the inheritance, counted from the moment you learned of the death and of your right to inherit. If you suspect debts, ask the notary for an inventory before you accept the inheritance.

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Introduction

When a loved one dies, their property passes to the heirs automatically at the moment of death. On paper, however, nothing changes: the Land Register still shows the name of the deceased, the bank account is frozen and the apartment cannot be sold, gifted or used as loan security.

To actually dispose of the property, you need a certificate of succession. It is issued by a notary at the end of the inheritance procedure. You cannot run the procedure yourself, in court or at the local municipality: in Estonia it falls within the exclusive competence of notaries, even when there is a single heir and a will exists.

Below we look at how the procedure works, how long it realistically takes, what it costs and from what point the apartment can be put up for sale. If your goal is to turn the apartment into cash quickly, also read our guide to selling an inherited apartment in 7 steps.

Who can open the procedure, at which notary and with which documents

An application to open the inheritance procedure can be submitted to a notary by anyone who has a right or obligation connected with the estate. According to the Chamber of Notaries inheritance portal, these are:

• an heir, whether by law (spouse, children, parents, siblings) or under a will;

• a legatee, to whom a specific item has been left by will, such as an apartment or a car;

• a creditor of the deceased, such as a bank, an apartment association or a bailiff seeking to recover a claim from the estate;

• another entitled person, such as a co-owner of the property.

There is no deadline for the heir to submit the application, but it pays to go within the first few weeks: bills keep coming, and in the case of arrears the apartment association may open the procedure itself.

The choice of notary is free: you do not need to go to the notary of the deceased's place of residence or the notary who certified the will. The procedure is conducted by the notary approached first. If you live in Tartu but the apartment is in Narva, you can handle everything at a notary in your home town.

Documents. Little is needed for the first meeting, because the notary makes the enquiries to the population, succession, land and commercial registers and to the banks. Bring with you or send in advance:

• an identity document (ID card or passport);

• the death certificate, if the death was registered abroad; a death registered in Estonia is visible to the notary in the register;

• the original of a handwritten (domestic) will, if one exists; a notarial will is found by the notary in the succession register;

• documents proving kinship, if they are not in an Estonian register: a foreign birth or marriage certificate, proof of a name change;

• contact details of the other heirs, so the notary can notify them;

• a known overview of assets and debts: the apartment's address, banks, loans, apartment association arrears.

Foreign documents must generally carry an apostille and be translated into Estonian. Foreign documents are the most common reason why the procedure drags on for months, so order them straight away.

Stages of the procedure and realistic timing

The inheritance procedure consists of four stages. Below is what each stage involves and its typical duration.

The one-month waiting period is set in law: the notary may not certify the certificate of succession until at least one month has passed since the notice was published in Official Announcements. This protects creditors and heirs who have not learned of the death.

According to the Chamber of Notaries inheritance portal, a procedure without obstacles usually takes 1 to 3 months from the submission of the application. Realistic timings in different situations:

• One heir, all documents in Estonian registers: 5 to 8 weeks.

• Several heirs, all in Estonia and cooperative: 2 to 3 months.

• Heir abroad, foreign documents: 3 to 6 months, depending on how quickly apostilles and translations arrive.

• Unknown heir or a chain of renunciations: 6 to 12 months. If a first-line heir renounces, the right passes to their children, who in turn have 3 months to renounce, and so on.

• Dispute over the validity of the will or a compulsory share: the notary suspends the procedure and the matter goes to court, 1 to 3 years.

What the inheritance procedure costs: notary fees and state fees in 2026

Notary fees in Estonia are set by the Notary Fees Act and are the same at every notary's office. Fees for inheritance acts are fixed amounts, not dependent on the value of the estate. Below are the rates under § 31 of the Notary Fees Act with 24% VAT, as shown on the fees page of the Chamber of Notaries inheritance portal in October 2026.

If the application to accept or renounce is submitted together with the opening application, you pay only the opening fee. The price of a simple procedure is therefore €79.24 + €126.79 = €206.03 per heir incl. VAT. Each heir receives a digital copy of the certificate free of charge; the first paper copy costs €0.24 per page.

There is no state fee in the inheritance procedure. Registering the heir in the Land Register is also free of state fees: according to the quick guide of the Centre of Registers and Information Systems on inheritance-related Land Register applications, the application can be submitted free of charge in the Land Register portal. A state fee only becomes payable when you sell or gift the apartment onwards, and then it is usually paid by the buyer.

Additional costs may include:

• an enquiry to a foreign register of wills, €7.00 + VAT;

• translations and apostilles for foreign documents, usually €30 to €150 per document;

• an estate division agreement between co-heirs, with the fee depending on the transaction value according to the table in the Notary Fees Act; for a €100,000 apartment, in the region of €200 to €400 incl. VAT.

Worked example: what formalising an inherited apartment costs in total

An illustrative calculation. The estate is a €100,000 apartment in Tallinn with no debts, the heirs are two sisters, one of whom lives in Germany. The apartment is sold after the formalities. Amounts incl. 24% VAT, notary fees at October 2026 rates.

If the sister living in Germany does not have an Estonian ID card, remote notarisation is replaced by an apostilled and translated power of attorney from a German notary, which adds about €150 to €250.

If an inventory (0.15% × €100,000 = €150) and an estate division agreement (roughly €250) were added, the total cost would still stay under €750. The biggest cost is not the paperwork but time: every month the apartment sits empty means €100 to €300 in utility and association charges.

An important warning: a bill amending the Notary Fees Act is before the Riigikogu (the Estonian parliament) that would raise fixed fees by close to three quarters on average, for example the certificate of succession from €102 to €174 excl. VAT. As of October 2026 it has not entered into force. Check the fee calculator at notar.ee before visiting the notary; the exact amount will be confirmed by the notary.

Renouncing the inheritance and the inventory: what to do when there are debts

The deceased's debts pass with the inheritance too: loans, tax arrears, apartment association arrears, bailiff claims. Estonia operates a renunciation system: if you do not renounce by the deadline, you are deemed to have accepted the inheritance with all its obligations.

The deadline for renouncing is 3 months (§ 119 of the Law of Succession Act). The period starts on the day you learned, or ought to have learned, of the death and of your right to inherit. The renunciation must be made at a notary; it is final and cannot be withdrawn. If the deadline was missed for a good reason, the notary may extend it with the consent of the other heirs; in case of dispute, the court decides.

On renunciation, the right to inherit passes to the next in line: usually the renouncing person's children, then grandchildren. So a debt cannot simply be "made to disappear" from the family by renouncing; each subsequent heir has to renounce in turn.

If the assets exceed the debts but you are not sure, the better tool is an inventory:

• you submit a request for an inventory to the notary, preferably together with the opening application;

• the notary appoints a bailiff, who draws up a list of the estate with all rights and obligations;

• after the inventory, you are liable for the debts only up to the value of the estate, not with your personal assets;

• the inventory costs 0.15% of the value of the estate (€150 for a €100,000 apartment), minimum €43.40;

• the inventory usually adds 2 to 3 months to the procedure.

Where the heir is a minor, an inventory must always be carried out. If the apartment has a mortgage or association arrears, be sure to also read our guide to selling an apartment with debts: it is often wiser to accept the inheritance, sell the apartment and pay off the debt from the sale price than to renounce and lose the entire value.

The Land Register entry and when you can sell an inherited apartment

The certificate of succession does not yet make you the owner in the Land Register. You have been the owner since the moment of death, but for a sale, a gift or loan security your name must appear in the Land Register.

The entry can be made in two ways:

1. Yourself in the Land Register portal (kinnistuportaal.rik.ee): you log in with your ID card, submit the registration application and attach the certificate of succession digitally certified by the notary. There is no state fee. With several heirs, an application by one heir is enough; all heirs are registered as co-owners according to the shares in the certificate of succession.

2. Through the notary: the notary prepares and submits the application for a fee of €44.33 incl. VAT. Convenient if you later complete the sale at the same notary.

The land registry department usually processes the application within a few working days to a couple of weeks; the statutory maximum is one month.

Can you sell before the entry? The notary can only certify the sale contract once the seller is the owner in the Land Register, or at least the registration application has been submitted and the notary can see there are no obstacles. In practice, everything is often done in sequence at one notary after the certificate of succession: the heir's entry, then the sale contract and the buyer's entry. Before the certificate of succession, the apartment cannot be sold at all; you can only make a preliminary agreement with a buyer.

If there are several heirs, the estate belongs to you jointly until it is divided. To sell the apartment, all co-heirs must sign the sale contract or grant a power of attorney. One heir cannot sell "their room"; they can only sell their notional share of the whole estate, and in that case the other heirs have a right of pre-emption. If the co-heirs cannot agree, any heir can demand division of the estate, which for real estate takes place at a notary.

A timing summary for an heir who wants to sell the apartment:

In the fastest scenario, the money is in your account about 2.5 months after the death; with a conventional sale, 6 to 12 months. We have explained separately how the fast-sale price is calculated.

Income tax on the sale of an inherited apartment

There is no inheritance tax in Estonia, but on the sale, 22% income tax may be due on the difference between the sale price and the acquisition cost. For an inherited apartment, only the heir's own documented expenses (notary fees, registration, renovation, agent's fee) count as acquisition cost; the market value at the time of inheritance cannot be deducted. The sale is tax-free if you used the apartment as your actual residence until the sale. You will find worked examples and filing deadlines in our article on inheritance tax in Estonia in 2026.

Heir abroad: power of attorney and remote notarisation

You do not have to travel to Estonia for the inheritance. There are three options.

• Remote notarisation via the e-notary video link. You need a valid Estonian ID card, digital ID or mobile ID and a computer with a camera. The notary identifies you by facial recognition and the document is signed digitally. This way you can submit the applications to open, accept and renounce, grant a power of attorney and even conclude the sale contract. When you are at an Estonian foreign representation, the notary is obliged to carry out remote notarisation; from elsewhere it is at the notary's discretion, so ask your notary in advance.

• Power of attorney to a trusted person living in Estonia. If you do not have an Estonian ID, have a power of attorney drawn up at a foreign notary, then apostilled and translated. A power of attorney remotely notarised by an Estonian notary does not need an apostille.

• Meeting at an Estonian embassy. You book an appointment with an Estonian notary and go to the embassy at the agreed time, where a consular officer verifies your identity and the notary certifies the transaction via video link.

For a minor heir living abroad, renunciation usually also requires permission from the guardianship authority of the country of residence, which can take several months. For how a sale from abroad works in practice, including the movement of money and taxes, read our guide to selling an apartment while living abroad.

Typical situations

Situation 1: one heir, apartment in Estonia, no will

The fastest case. You go to the notary, submit the opening and acceptance applications together, the notary publishes the notice and sets the certificate date about 5 to 6 weeks later. Cost €206 incl. VAT. After the certificate, you submit the registration application in the Land Register portal and the apartment is ready for sale about 2 months after the first meeting.

Situation 2: three children inherit their parents' apartment, one lives in Finland

An application by one child is enough to open the procedure. The heir living in Finland makes their acceptance application by remote notarisation or grants a power of attorney to a brother or sister. All three are registered in the Land Register as co-owners in equal shares. The sale contract must be signed by all three (or an authorised representative). The notary fee for the certificate is still a single fee, but each additional application and power of attorney adds €30 to €80. Duration 2 to 4 months.

Situation 3: the apartment has a mortgage and association arrears, the heir is afraid to accept

Do not renounce in a hurry. Have the notary make the register enquiries and request an inventory. If the apartment is worth €90,000 and the debts are €40,000, the estate is clearly positive: you accept, sell the apartment and the debts are paid from the sale price through the notary's deposit account. If the debts exceed the assets, the inventory limits your liability to the estate and you can calmly decide whether to renounce.

Situation 4: the will leaves the apartment to a partner, the children claim a compulsory share

The notary notifies all heirs by law of the will. The compulsory share is a monetary claim against the heir under the will, not a share of the apartment. In case of dispute, the notary does not issue the certificate and the matter goes to court, so it is worth seeking an agreement before going to court, because an apartment standing empty for years loses value.

Common mistakes

Mistake 1: waiting for the "right" notary or the right time

You can go to any notary, and the sooner you go, the fewer bills pile up.

Mistake 2: renouncing the inheritance to escape debts without knowing the value of the assets

Renunciation is final. If the apartment is worth more than the debts, you lose money by renouncing. Have the notary make the enquiries first and use the inventory.

Mistake 3: letting the 3-month deadline pass and hoping to renounce later

A late renunciation is invalid and you are deemed to have accepted. If in doubt, go to the notary within the first month, not at the end of the third.

Mistake 4: starting to "sell" the apartment before the certificate of succession and the entry

The notary will not certify the contract, and serious buyers disappear if the transaction cannot be completed within a month. Use the waiting period to collect price offers, not to make promises.

Mistake 5: assuming a co-heir's signature instead of agreeing

In joint ownership, everyone must agree to the sale. Negotiate the division and the price during the procedure, with the notary's help if necessary, so that a new dispute does not start on the day the certificate is issued.

Frequently asked questions

How long does the inheritance procedure take?

Usually 1 to 3 months from submitting the application to the notary. The minimum wait is one month, because the notary may not issue the certificate of succession until the notice has been published in Official Announcements for a month. Foreign documents, unknown heirs or a dispute can extend the duration to six months or several years.

What does the inheritance procedure at a notary cost?

In 2026, the notary fees for a simple procedure are €206.03 incl. VAT: opening €79.24 and certificate of succession €126.79. There is no state fee for the inheritance procedure or for registering the heir in the Land Register. The notary will confirm the exact amount, because a bill to raise the fees is before the Riigikogu.

Can the inheritance procedure be opened at any notary?

Yes. The choice of notary is free; neither the deceased's place of residence nor the notary who certified the will matters. The procedure is conducted by the notary approached first.

When can I sell the inherited apartment?

Once the certificate of succession has been issued and you have been registered as owner in the Land Register on the basis of it. The registration application can be submitted free of charge in the Land Register portal or through the notary. Realistically, the apartment is ready for sale 2 to 4 months after the death.

Are the certificate of succession and the Land Register entry the same thing?

No. The certificate of succession proves who inherited and in what share, but does not name the individual assets. The Land Register entry is made on a separate application, and only this makes you the registered owner of the apartment with the right to sell.

What happens if I do not renounce the inheritance within 3 months?

You are deemed to have accepted the inheritance with all its debts. A late renunciation is invalid unless the notary extends the deadline for a good reason. If you suspect debts, request an inventory, which limits your liability to the value of the estate.

Summary

In Estonia, the inheritance procedure is the exclusive competence of notaries, but it is faster and cheaper than most heirs think: a simple procedure with one heir takes 1 to 2 months and costs about €206 incl. VAT, and registering the heir in the Land Register is free.

Three things to remember: go to the notary within the first few weeks; if you suspect debts, use the inventory rather than a hasty renunciation; and keep all your receipts, because they reduce the income tax on the sale. You can only sell the apartment after the certificate of succession and the Land Register entry, but you can start collecting price offers while the procedure is still under way.

Need help selling inherited property?

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Related guides

• Inheritance tax in Estonia 2026: when 22% income tax applies

• Selling an inherited apartment in 7 steps

• Selling an apartment with debts: mortgage, association arrears and the bailiff

• Selling an apartment while living abroad