Inheritance Guide
Inheritance Planning in Romania: Simple Tax, Strong Family Protections
Romania keeps inheritance tax simple — there is essentially none for close family members when the estate is settled within two years of passing. After that window, or for non-relatives, a modest tax applies. But what really matters in Romania is the forced heirship system, which reserves half of the estate for your children and surviving spouse. If your family still has property in Romania, especially rural land that was returned after the communist era, making sure the land registry records are current and the succession chain is clear can prevent years of legal complications.
Inheritance Tax
Romania does not levy a traditional inheritance tax. If the succession procedure is completed within two years, no tax is due. After two years, a 1% property transfer tax applies to real estate. Income from inherited assets may be subject to income tax upon disposal.
Forced Heirship
Romania has forced heirship (rezerva succesorala). Reserved heirs (children, surviving spouse, and parents) are entitled to half of the estate they would receive under intestacy. The remaining half is the freely disposable portion. If the will exceeds the disposable portion, reserved heirs can bring a reduction action (actiune in reductiune).
Key facts about inheritance in Romania
The details that matter most when planning for your family's future in Romania.
- 1
No inheritance tax if succession is finalized within two years; otherwise a 1% tax on property transfers applies
- 2
Forced heirship (rezerva succesorala) reserves 50% of the estate for children, spouse, and parents
- 3
Real estate transfers require notarial authentication and land registry (carte funciara) registration
- 4
Romania applies EU Succession Regulation 650/2012
- 5
A European Certificate of Succession can be issued by Romanian notaries for cross-border estates
What makes Romania different
These are the considerations unique to Romania that most families don't discover until they need to.
Post-communist land restitution created many properties with unclear or incomplete succession chains that still need resolution
Romania's land registry (carte funciara) modernization is ongoing and not all properties are properly registered
Oral customs around property inheritance in rural areas can conflict with formal legal requirements
Dual citizens and Romanian diaspora families often face complex cross-border succession involving Romanian property
Documents commonly needed in Romania
The documents families typically need when dealing with inheritance matters in Romania.
Testament Autentic (notarized will)
Testament Olograf (handwritten will)
Procura (power of attorney)
Certificat de Mostenitor (certificate of inheritance)
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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 Romania before making decisions about inheritance or estate planning.