Inherited apartment - 7 Steps from succession to sale

In Brief

Selling an inherited apartment requires 7 steps: (1) contacting a notary to initiate succession proceedings, (2) waiting for the certificate of succession (3-6 months), (3) reaching an agreement with co-heirs, (4) assessing the condition of the apartment, (5) choosing the sale method (broker vs direct buyer), (6) completing the notarial transaction, (7) accounting for income tax in the following year's tax return. The entire process from the deceased person's death to receiving the money typically takes 4-8 months.

Introduction

When someone close to you passes away and leaves an apartment behind, you are often dealing with a double burden: grieving the person while also having to handle bureaucracy, rights, obligations and often co-heirs. The actual sale of the apartment is usually the final step in a long process.

This guide explains the full journey from the deceased person's death to the money arriving in your account. We cover both practical steps and common traps that may arise when selling an inherited apartment.

Important note: Succession law in Estonia is regulated by the Succession Act (RT I 2008, 7, 52). In a specific situation, we always recommend consulting a notary or an attorney specialising in succession law.

Basics of succession law in Estonia

Before moving on to the steps, it is useful to know a few basic principles:

Who is an heir?

Estonian law distinguishes between two bases of succession:

1. Succession by will - the deceased person has left a written will

2. Intestate succession - if there is no will, the estate is divided between legal heirs

Order of legal heirs:

• 1st order: children (including grandchildren if the child has passed away)

• 2nd order: parents (if there are no children)

• 3rd order: grandparents and their descendants

The spouse inherits together with the heirs of the first two orders (the exact shares depend on the specific situation).

What are succession proceedings?

Succession proceedings are a formal process carried out by a notary, as a result of which the heir receives a document (certificate of succession) proving their right to the estate. Without it, the notarial transaction for selling the apartment cannot be completed.

7 steps - from inheritance to sale

Step 1: Initiating succession proceedings (week 1)

After the deceased person's death, you need to:

1. Obtain a death certificate (from the vital statistics office)

2. Contact a notary (the notary office of your choice)

3. Submit an application for succession proceedings

The heir must do this within 10 years after the deceased person's death (limitation period for the right of succession). In practice, it makes sense to do it immediately, because before the succession proceedings are completed, the rights related to the apartment cannot be changed.

Required documents:

• Your identity document

• The deceased person's death certificate

• Proof of family relationship (birth certificate, extracts from the vital statistics office)

• Existing will (if any)

Cost: Initiating succession proceedings at the notary costs €100-300

Step 2: Waiting for the succession proceedings (3-6 months)

The notary publishes a notice about the opening of the estate in Ametlikud Teadaanded (ametlikudteadaanded.ee). The purpose of this is to:

• Give other possible heirs the opportunity to come forward

• Allow creditors to submit their claims

Waiting period: Under Estonian law, 6 months after the publication of the notice. During this period, the following may appear:

• Additional heirs you were not aware of

• The deceased person's creditors (loans, debts, unpaid bills)

During this period, you cannot sell the apartment, because you are not yet the official owner.

Practical advice: Use the waiting period to assess the apartment's condition, organise documents and think through the sale method.

Step 3: Receiving the certificate of succession and reaching an agreement with co-heirs (month 6-7)

When the succession proceedings end, the notary issues a certificate of succession. This is a document that proves your right to the estate.

If you are the sole heir: You become the full owner of the apartment. Continue to step 4.

If there are co-heirs: The situation is more complicated. You have three main options:

Option A: You buy out the co-heirs

• You assess the apartment's market value

• You pay the co-heirs their share in money

• You become the sole owner

• Advantage: You control the further sale

• Disadvantage: You need money for the buyout

Option B: One heir buys out all the others

• One of the heirs takes the apartment and pays the others

• This is often used when someone wants to keep the apartment

Option C: You sell the apartment together

• All co-heirs agree to the sale

• Each person receives their share from the sale proceeds

• Advantage: No money is needed for a buyout

• Disadvantage: You need the written consent of all heirs for every step

Warning: If one co-heir is unidentified (missing, abroad, disputing the inheritance), this can block the sale for months or even years.

Step 4: Assessing the apartment's condition (month 7)

Before starting the sale, assess:

Technical condition:

• The kitchen, bathroom and overall condition of the rooms

• Construction-related condition (moisture, mould, structural issues)

• Value of kitchen appliances and furniture (whether they remain)

Legal condition:

• Are there any apartment association debts?

• Are there any mortgages or other encumbrances?

• Are there any neighbour disputes?

• Is the energy performance certificate valid (required for sale)?

Practical recommendation: Order the energy performance certificate immediately - it takes 5-10 days and costs €100-250. Without it, the notarial transaction cannot be started.

Step 5: Choosing the sale method (month 7)

An inherited apartment is a classic quick-sale candidate, because:

• The heir often does not live in the same city (inherited in Tallinn, heir lives in Tartu)

• The apartment often needs renovation (the deceased person was elderly, last renovated 30+ years ago)

• The heir does not want a long sale process after succession proceedings

• There is a need to divide the money between co-heirs

Three options:

Read more in the pillar article: How to sell an apartment quickly in 2026

Step 6: Notarial transaction (month 7-8)

Once you have chosen the buyer and agreed on the price, the notarial transaction takes place.

Required documents for an inherited apartment:

• Certificate of succession (issued by the notary)

• Identity document

• Energy performance certificate

• Certificate from the apartment association regarding debts

• If there are co-heirs: consents from all heirs in writing or their personal presence

Transaction process: Same as in a regular apartment sale (see the pillar article). The difference is in the documents.

Step 7: Income tax and tax return (month 7-next year)

In Estonia, there is no inheritance tax on inherited property (unlike in some other countries). But there is income tax on the sale:

Rule: If you sell the inherited apartment for a higher price than its market value at the time of inheritance, 22% income tax applies to the profit.

Example:

• Market value at the time of inheritance: €100,000

• You sell 2 months later: €105,000

• Profit: €5,000

• Income tax: €1,100 (22%)

Exceptions:

• If you use the apartment as your permanent residence for at least 1 year before selling, you do not have to pay income tax

• If you sell it below the market value valid at the time of inheritance, there is no tax

Practical recommendation: The Land Board has free price statistics that you can use to determine the market value at the time of inheritance. The safest option is to order an official valuation as of the moment of inheritance (€100-250) - this protects you from later disputes with the Estonian Tax and Customs Board.

Read more: Inheritance tax in Estonia 2026 - everything you need to know

Common problems when selling an inherited apartment

Problem 1: Missing co-heir

If one of the co-heirs is missing (abroad, no contact), the succession proceedings may stall.

Solution:

• The notary can conduct an extended search

• The court can declare the person missing and appoint a guardian

• The process takes an additional 6-18 months

Problem 2: The deceased person's debts

If the deceased person had debts (loan, credit card debt, unpaid invoices), creditors can submit their claims during succession proceedings.

Solution:

• The heir may renounce the inheritance (within 3 months of the deceased person's death)

• Inheritance is accepted as a whole - you take both the assets and the debts

• If the debts exceed the value of the assets, renounce the inheritance (to avoid personal liability)

Problem 3: Apartment abroad

If the deceased person's apartment is located abroad (Finland, Germany), that country's succession law applies. You often need help from a local notary.

Problem 4: Succession dispute

Sometimes heirs dispute the division of the estate (often when one heir believes the will is unfair). Disputes can last for years in court.

Solution:

• Prefer an out-of-court agreement (mediator)

• Consult an attorney specialising in succession law

• Often useful: one heir buys out the others at a compromise price

Inheritances: special situations

Grandparents' apartment

If you inherit a grandparent's apartment (for example, a Khrushchev-era apartment built in 1970-1990 in Mustamäe or Lasnamäe):

• It typically needs renovation (kitchen, bathroom, windows)

• Price: €1500-2500/m² (vs new development €3000-4500/m²)

• A direct buyer is interested, especially if the price is within realistic market limits

House in a rural area

A house in a rural area is harder to sell than an apartment in the city:

• Lower liquidity (fewer buyers)

• Lower broker interest (smaller commission)

• A direct buyer may offer a lower price (50-70% of market value)

Apartment in Finland

If the deceased person was a Finnish resident and the apartment is in Finland, you must:

1. Initiate succession proceedings in Finland (not in Estonia)

2. Finnish inheritance tax may apply (Finland has active inheritance tax, unlike Estonia)

3. Contact a Finnish real estate agent

Frequently asked questions

How long do succession proceedings take?

Typically 3-6 months after the deceased person's death. If there are complicated situations (missing heirs, disputes, debts), it may extend to 6-18 months.

Can I sell the apartment before the succession proceedings are completed?

No. Without a certificate of succession, you have no right to sell the apartment. As an exception, the notary may in some cases allow a reservation agreement to be signed before the proceedings are completed, but the notarial transaction only takes place after receiving the certificate of succession.

Does an heir have to pay inheritance tax in Estonia?

No, Estonia does not have classic inheritance tax. However, there is income tax on the sale if you sell inherited property at a profit.

What happens if the deceased person had debts?

The heir inherits all assets together with debts. If the debts exceed the value of the assets, the heir can renounce the inheritance within 3 months of the deceased person's death.

Do all heirs have to agree to the sale?

Yes, if the apartment is in joint ownership (all heirs have a share). One heir cannot sell the others' shares without their consent. Solution: one heir buys out the others.

How large can the income tax be when selling an inherited apartment?

22% (as of 2026) on the profit compared to the market value at the time of inheritance. Exceptions: if you use the apartment as your permanent residence for at least 1 year before selling.

Can I sell an apartment in Estonia if I live in Finland?

Yes. You can authorise a person in Estonia with a notarial power of attorney or briefly come to Estonia yourself for the transaction.

What documents are needed to sell an inherited apartment?

The basics: certificate of succession, identity document, energy performance certificate, certificate from the apartment association regarding debts. If there are co-heirs - consents from all heirs.

Summary

Selling an inherited apartment is a longer process than a regular apartment sale - from the deceased person's death to the money arriving in your account typically takes 4-8 months. Succession proceedings take 3-6 months, and the actual sale of the apartment (with a quick sale) adds another 2-3 weeks.

The most important rules:

1. Initiate succession proceedings immediately - every delay extends the whole process

2. Reach clear and written agreements with co-heirs - disputes can delay things for months

3. Assess the apartment's actual value at the time of inheritance (official valuation €100-250) - this protects you in income tax disputes

4. Consult a notary from the beginning - succession law is complex, professional advice saves time and money

5. A direct buyer is often the best choice - less time, less stress, suitable for an heir living elsewhere

Need help selling an inherited apartment?

We have experience with many inheritance situations in Tallinn and Tartu. We offer:

• ✓ Free consultation - tell us about your situation

• ✓ Network of notaries and attorneys - we can recommend a good specialist

• ✓ Transaction within 7-14 days after receiving the certificate of succession

• ✓ Any condition - old apartment, in need of renovation, with co-heirs

• ✓ Discretion - no neighbour or relative will know

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