Inheritance Planning in Estonia: Digital Innovation Meets Traditional Law

Registration in the Central Register of Wills is not mandatory but highly recommended; ${jurName} advises that notarial wills are automatically registered, while handwritten wills (koduune testament) must be registered by you or your heirs after your death to be easily located. Without registration, your heirs may face delays in proving the will's existence, and an unregistered handwritten will could be overlooked entirely if your estate is administered through intestacy rules.

Estonia's probate process (obtaining a parimistunnistus or certificate of succession) typically takes 1–3 months from application, and ${jurName} confirms that much of it can be handled digitally through Estonia's e-services portal without visiting a notary in person. The exact timeline depends on whether the will is registered, whether forced heirs exist, and whether all heirs agree on the distribution.

Estonia imposes a 20% flat income tax on capital gains when you sell inherited assets, calculated on the difference between the sale price and the deceased's original acquisition cost (not the value at death). ${jurName} notes that this applies regardless of how long you hold the asset, and the inherited basis step-up is not available in Estonia, making record-keeping of the original purchase price essential.

Yes; under Estonian law, your children (and spouse, if dependent on you) have the right to claim a forced share (sundusosa) equal to half of what they would have inherited if you died without a will, regardless of what your will says. ${jurName} explains that this forced share is a monetary claim against the estate, not a right to specific property, and creditors and dependents are paid before any forced share distribution.

Under the EU Succession Regulation 650/2012, which Estonia applies, your Estonian business assets will be governed by Estonian succession law if Estonia was your habitual residence at death, or by the law of your country of residence if you lived elsewhere. ${jurName} advises e-residents to clarify jurisdiction in their will and ensure that succession plans for Estonian e-business assets account for forced heirship rules and the 20% capital gains tax that applies if heirs sell the company.

${jurName} recommends preparing a notarial will (notaalne testament) registered in the Central Register of Wills, a list of all assets (including digital and e-residency business assets) with account numbers and access information, a power of attorney (volikiri) naming an executor, and a list of advisors (accountant, lawyer) to help your heirs. Digital preparation also helps because Estonia's e-government systems can retrieve many records electronically once a succession certificate is issued.

The surviving spouse has special status in Estonia and can claim a forced share (equal to half of their intestate share) only if they were financially dependent on the deceased, but if there is no will, the spouse inherits alongside children according to intestacy rules. ${jurName} notes that Estonia does not recognize common-law partnerships for succession purposes unless formally registered, so unmarried cohabiting partners have no automatic inheritance rights and must be named in a will to inherit.