Selling inherited property between several heirs in Estonia 2026

In brief

When several people inherit an apartment or a house, it belongs to all the heirs jointly. The Estonian Law of Succession Act calls this the community of co-heirs: no single co-heir can sell the apartment alone, decisions are made together and the sale proceeds are divided according to each heir's share of the estate.

Two things are needed before a sale: a notarised certificate of succession that states each heir's share, and an entry in the Land Register in the heirs' names. After that there are three routes: one heir buys the others out, the property is sold to a third party, or in case of a dispute the court divides the estate.

1. A sale requires the consent of all heirs. The others cannot decide on behalf of an heir who is missing, lives abroad or is in conflict with them, but that heir can grant a notarised power of attorney.

2. The money is divided according to the shares of the estate and the notary can write into the sale contract that the buyer pays each heir their share directly.

3. If one heir does not agree, any co-heir can demand division through the court. This is a slow and expensive route; in most cases it is cheaper to agree on a buyout or a joint sale.

Inherited an apartment together with others and want to turn it into cash quickly and without conflict? Request an offer, the transaction is signed at the notary with all heirs at once →

Introduction

Selling an inherited property goes smoothly when there is one heir. When there are three heirs, one lives in Finland, another wants to keep the apartment and the third needs money now, the sale turns into a negotiation that can drag on for years.

This guide explains how a sale between several heirs works in Estonia in 2026: the community of co-heirs, the documents required, dividing the proceeds, the costs, and what to do when one heir does not agree or does not respond. At the end there is a worked example with three heirs and a 90,000 € apartment.

The legal framework is the Law of Succession Act (PärS), in particular sections 147 to 160. The figures come from the Notary Fees Act, the State Fees Act and the Chamber of Notaries' succession portal. The exact amount for your transaction is always confirmed by the notary.

What is the community of co-heirs and why can nobody sell alone?

When several heirs accept an inheritance, the entire estate belongs to them jointly. Under section 147 of the Law of Succession Act, the rules on common ownership apply to the community of co-heirs. In practice this means three things.

• A jointly owned apartment can only be sold by all heirs together. A co-heir may not alone dispose of an item belonging to the estate or of a notional share of it (PärS section 148 (1)).

• An heir may sell their own share of the community. A co-heir may dispose of the notional share of the community of co-heirs that belongs to them, but the transaction must be notarised and the other co-heirs have a right of pre-emption for two months (PärS section 148 (4) and section 149).

• Costs and debts are divided according to the shares of the estate. The deceased's loans, funeral expenses, utility arrears and the costs of administering the estate are divided between the co-heirs in proportion to their shares, unless the will provides otherwise (PärS section 151).

The size of each share follows from the law or from the will. Under the law, children inherit in equal shares; the surviving spouse inherits at least a quarter alongside the children. The shares are recorded in the certificate of succession and the sale proceeds are divided according to them as well.

The community of co-heirs is not meant to last forever. Any co-heir may demand the division of the estate (PärS section 152 (1)) once all heirs are known. The others cannot keep them locked in the community unless the heirs have themselves agreed to postpone the division.

Before the sale: certificate of succession and Land Register entry

No buyer or notary can sell an inherited apartment until it is clear who the heirs are and how large their shares are. This takes two steps.

A realistic timeline from the opening of the succession to the certificate is two to four months when all heirs can be reached. If one heir is abroad or does not respond, it easily stretches to six months. Agree at the very start who opens the proceedings and how the notary fees they pay will later be offset against the sale proceeds.

If the estate also includes a loan or utility arrears, read the separate guide on selling an apartment with debts. Debts pass to the heirs together with the apartment.

Three routes: buyout, sale to a third party or division by the court

Once the certificate of succession is in hand and the heirs are in the Land Register, you need to decide what happens to the apartment. Section 152 (4) of the Law of Succession Act puts it briefly: the co-heirs divide the estate by agreement; in case of a dispute, the court divides the estate at the request of an heir. In practice there are three options.

A fast variant of route 2 is a sale to a professional property buyer: no public listing or viewings, an offer within 24 hours, transaction at the notary in 7 to 30 days. The price is usually 70 to 85% of market value; in return the buyer takes on the renovation, the debts and the transaction risk (see the price of a fast property sale). With several heirs the advantage is that everyone gets a concrete figure on the table within a few days, which often ends a dispute over the apartment's value that has lasted for months.

How are the sale proceeds divided between the heirs?

The basic rule is simple: the proceeds are divided according to the shares of the estate, not according to who did more of the work or who lived in the apartment. If the certificate of succession names three equal heirs, each receives a third.

Before the division, the joint costs that come with the sale or that one heir has paid in advance on behalf of the others are deducted from the price:

• notary fees for the succession proceedings, if one heir paid them;

• the deceased's debts that must be covered from the sale (outstanding loan, utility arrears, land tax);

• the notary fee for the sale contract, if the parties agree that the sellers bear part of it;

• valuation report, cleaning, repairs or other documented costs the heirs have agreed on among themselves.

Section 158 of the Law of Succession Act allows a descendant who substantially assisted the deceased and thanks to whom the property was preserved to claim fair compensation at the division. In practice this is hard to prove; it is simpler to agree a specific sum for the sister or brother who provided care and write it into the division agreement.

Money flow at the notary: directly to each heir

With several heirs, the cleanest solution is to write into the sale contract that the buyer pays the purchase price in parts directly into each seller's bank account according to their share of the estate. Then no heir has to forward money to the others and nobody has to worry that "my brother is holding on to the money".

The other option is the notary's deposit account: the buyer transfers the sum to the notary's deposit account and the notary pays it out to the sellers in the agreed shares after the Land Register entry (the fee under section 29 (3) of the Notary Fees Act is a quarter of the full fee). Both options also work for an heir living abroad: the money goes directly into their account.

What does a sale between several heirs cost?

Below are the main costs as of 2026. Notary fees are stated in the Notary Fees Act without VAT and 24% VAT is added; the Chamber of Notaries' succession portal publishes the amounts including VAT. State fees are set out in Annex 2 of the State Fees Act.

With several heirs, income tax is the largest and most often forgotten cost. For an heir, the acquisition cost of an inherited apartment is only their own documented expenses, not the market value at the time of inheritance. The home exemption applies only to an heir who actually lived in the apartment until the sale, for one home sale within two years. Read more in the guide on inheritance tax in Estonia 2026.

Who bears the costs is a matter of agreement. Usually the buyer pays the notary fee for the sale contract and the state fee for their own registration, while the costs of the succession proceedings stay with the heirs according to their shares.

What to do when one heir does not agree or does not respond?

This is the question we are asked most often. There are several situations and each has its own solution.

The heir does not agree to the sale

First find out what they disagree with: the price, the timing or the sale as such. Three steps before going to court:

1. Order an independent valuation report. Most disputes are about price. A report from a certified valuer (usually 150 to 300 €) gives a neutral figure to start negotiating from.

2. Offer a buyout. If they do not want to sell, offer that they buy the others out on the basis of the valuation report. If they do not have the money, it is hard for them to justify why the others should wait.

3. Present a concrete purchase offer. A written offer with a fixed price and deadline turns an abstract "no" into a decision that has to be justified.

If that does not help, what remains is division by the court (PärS section 152 (4)), at the end of which the apartment may go to auction (section 159 (3)). For the heir who resists, this is usually worse than a negotiated sale: the auction price is lower and the court costs are shared by everyone.

The heir lives abroad

Living abroad does not prevent a sale. The heir can grant a power of attorney for an Estonian transaction in three ways:

• at an Estonian notary by remote certification over a video link, if they have an Estonian ID card, Mobile-ID or Smart-ID;

• at an Estonian embassy or consulate;

• at a foreign notary, with an apostille added (in Hague Convention countries) and, where needed, a sworn translation.

The power of attorney must be precise: to whom, for the sale of which property, at what minimum price and into which account the money is paid. We recommend stating that the purchase price is transferred to the grantor's own account. Read more in the guide on selling an apartment while living abroad.

The heir does not respond or their whereabouts are unknown

This is the most difficult situation, because under section 155 (1) of the Law of Succession Act the division of the estate can only be demanded on the condition that all heirs are known.

• The heir is known but does not respond. Send a registered letter and an email with a concrete offer and deadline. If they do not react, division by the court is possible even without their active participation.

• The heir's whereabouts are unknown. The notary conducts a call procedure (Notary Fees Act section 31 point 34, 25.55 € plus VAT) and publishes a notice in Ametlikud Teadaanded. If the heir does not come forward within a reasonable time, the notary certifies the certificate for the known heirs (PärS section 171 (6)).

• The heir has died. Their share is in turn inherited by their heirs (PärS section 120), and finding and involving them takes time.

If an heir is genuinely missing, appointing a guardian for their property through the court comes into question. That is a job for a lawyer and it pays to start early.

Worked example: three heirs and a 90,000 € apartment

This is a calculation example, not a real case. Three siblings inherit their mother's apartment in Tallinn in equal shares. According to the valuation report, the market value is 90,000 €. None of them lived in the apartment and the mother's purchase contract cannot be found, so each heir's acquisition cost is only their own expenses. Notary fees are calculated according to the table in the Notary Fees Act, including 24% VAT.

What does the example show? First: a sale through an agent gives each heir about 5,000 € more than a fast buyer, but assumes that three people can make decisions together and show the apartment for several months. If one of them is abroad or relations are strained, that difference is the price of the waiting time and the arguments.

Second: the buyout is financially the best option for the sisters, if the brother has 60,000 € or the bank lends it. Third: income tax takes about a fifth in every case, because the mother's purchase contract is not the heir's own expense. If one of the heirs moves into the apartment and sells later, their share is tax-exempt.

Typical situations

Situation 1: three children, one lives in the apartment

The child living in the apartment wants to stay, the other two want money. The sensible route is a buyout based on a valuation report, with a bank loan if needed. If a loan is not available, the heirs often agree that the apartment is sold but the resident child gets a reasonable time to move out. Their share is tax-exempt under the home exemption, the others' shares are not.

Situation 2: surviving spouse and children from a previous marriage

The widow or widower inherits alongside the children and often continues living in the apartment. The children cannot force a sale without going to court, but the surviving spouse cannot sell the apartment alone either. What helps here is an agreement where the spouse buys out the children's shares, or everyone sells together and the spouse buys a smaller apartment with their share.

Situation 3: one heir is in Finland, the other in Estonia

The heir living in Estonia opens the proceedings; the one in Finland grants a power of attorney by remote certification at an Estonian notary or takes part in the transaction over a video link. The money is transferred directly into each of their accounts. In practice this is the simplest multi-heir transaction, provided both want to sell.

Situation 4: the apartment has debts and one heir is considering renouncing

If the debts exceed the apartment's value, an heir may renounce within three months; their share passes to the others. Renunciation is final, so it is worth making an inventory of the estate first.

Common mistakes

• Selling before the certificate of succession. A verbal agreement with a buyer before the shares are fixed on the certificate usually ends with the buyer disappearing during the wait.

• Assuming the majority decides. In a community of co-heirs, two heirs cannot outvote the third. A sale needs everyone, or the court.

• One heir receives all the money and "divides it later". This causes conflict and tax questions. Have the buyer pay each heir their share directly.

• Forgetting income tax. Each heir has a 22% income tax liability on their share if they did not live in the apartment. The money must be declared in the following year's tax return and the tax paid by 1 October.

• The power of attorney from the heir abroad is too general. The power of attorney must name the specific property, the right to sell, the minimum price and the account for the money. A general "to represent me in all matters" may not satisfy the notary.

• The apartment stands empty for years. Utility costs and land tax keep running and are shared between the heirs, while the value falls.

Frequently asked questions

Can one heir sell an inherited apartment alone?

No. In a community of co-heirs the apartment belongs to all the heirs jointly and a sale requires everyone's consent or a court decision. An heir may only sell their own notional share of the community of co-heirs, and even that only through a notary and subject to the other heirs' right of pre-emption.

How are the sale proceeds divided when the shares are different?

The proceeds are divided according to the shares recorded in the certificate of succession. If the spouse inherits half and two children a quarter each, the spouse receives half of the sale price and each child a quarter, after the joint costs are deducted. The notary can write into the contract that the buyer pays each person their share directly.

What to do if one heir refuses to sell?

Offer them a buyout or a concrete purchase offer based on a valuation report. If no agreement is reached, any co-heir may demand division of the estate through the court, and the court may order the apartment to be sold at auction. The court route is slow and expensive, so it is the last resort.

Does an heir living abroad have to come to Estonia for the transaction?

No. They can grant a notarised power of attorney by remote certification at an Estonian notary, at an Estonian embassy or at a foreign notary with an apostille, or take part in the transaction over a video link with an Estonian e-ID. The money is transferred directly into their account.

How much do succession proceedings cost with several heirs?

According to the Chamber of Notaries' succession portal, opening the proceedings costs 79.24 € and the certificate of succession 126.79 € including VAT, so roughly 206 €. If the estate needs to be inventoried or an heir has to be traced, further fees are added. The notary will tell you the exact bill.

Do you have to pay income tax on the sale of an inherited apartment?

Yes, if the sale is not tax-exempt. Each heir declares their share and pays 22% income tax on the gain, from which only their own documented expenses can be deducted. The share of an heir who actually lived in the apartment until the sale is tax-exempt, for one home sale within two years.

Summary

A sale between several heirs succeeds when three things are in place: a certificate of succession with the shares, the consent or power of attorney of every heir, and a clear agreement on how costs and proceeds are divided. The three routes are a buyout, a joint sale or the court, and the first two are almost always cheaper than the third.

If one heir does not agree, start with a valuation report and a concrete offer, not with the court. An heir living abroad is handled with a power of attorney, a silent heir with the notary's call procedure or the court. Each heir should budget for 22% income tax on their share if they did not live in the apartment.

For how the transaction works step by step, read the guide on selling an inherited apartment in 7 steps.

Need help selling inherited property?

We buy inherited apartments and houses directly from heirs across Estonia, including when there are several heirs, one of them lives abroad or the apartment has debts. We make an offer for the whole apartment so that all heirs get one concrete figure and their share directly into their account.

• ✓ Free and no obligation to sell. We tell you the price range, the decision stays with you.

• ✓ Offer within 24 hours, notary transaction in 7 to 30 days.

• ✓ No agent and no public listing. No agent's commission, no waiting time, no viewings.

• ✓ Transparent price: usually 70 to 85% of market value, because we take on the renovation, the waiting time and the transaction risks.

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Related guides

• Selling an inherited apartment in 7 steps

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

• Selling an apartment while living abroad

• Selling an apartment without an agent