Inheritance Guide
Inheritance Planning in Lithuania: Tax-Free for Family With Baltic Traditions
Lithuania keeps things simple for families — close relatives inherit completely free of tax, and even non-relatives face a manageable 10% rate. The Lithuanian Civil Code provides clear forced heirship protections for minor children and disabled family members, ensuring they cannot be left without provision. What many Lithuanian diaspora families discover is that property left behind during the Soviet era often needs its succession chain cleaned up, sometimes spanning three generations, before it can be properly transferred or sold.
Inheritance Tax
Close family members (spouse, children, parents, grandchildren, siblings, grandparents) are fully exempt from inheritance tax. Other beneficiaries pay 5% on inherited value up to EUR 150,000 and 10% on amounts above that threshold. Some moveable property below EUR 3,000 is exempt for all beneficiaries.
Forced Heirship
Lithuania has forced heirship protecting the most vulnerable family members. Minor children, disabled children, and the disabled surviving spouse are entitled to half of what they would receive under intestacy. Adult able-bodied children do not have forced heirship rights, making Lithuanian law more flexible than many continental European systems.
Key facts about inheritance in Lithuania
The details that matter most when planning for your family's future in Lithuania.
- 1
No inheritance tax for close family (spouse, children, parents, grandchildren, siblings, grandparents)
- 2
Other beneficiaries pay 5% on amounts up to EUR 150,000 and 10% above that
- 3
Forced heirship entitles minor children and disabled dependents to half of their intestate share
- 4
Lithuania applies EU Succession Regulation 650/2012
- 5
Inheritance is processed through notaries and must be accepted within three months
What makes Lithuania different
These are the considerations unique to Lithuania that most families don't discover until they need to.
The three-month acceptance period for inheritance is strict — heirs must formally accept or be deemed to have accepted if they were cohabiting with the deceased
Lithuanian diaspora property often has unresolved succession chains from Soviet-era nationalization and post-independence restitution
Agricultural land has ownership restrictions for non-Lithuanian entities, affecting inheritance by foreign heirs
Lithuania's notarial system registers all wills in a central register, making it easy to verify whether a will exists
Documents commonly needed in Lithuania
The documents families typically need when dealing with inheritance matters in Lithuania.
Testamentas (will, notarial or handwritten)
Igaliojimas (power of attorney)
Paveldejimo Teises Liudijimas (certificate of inheritance)
Turto Deklaracija (asset declaration)
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Important disclaimer
This content is for general informational purposes only and does not constitute legal, tax, or financial advice. It was created with the assistance of AI and may contain inaccuracies. Inheritance laws change frequently — always consult a qualified attorney or tax advisor in Lithuania before making decisions about inheritance or estate planning.