An inheritance arrives at a moment when nobody is thinking about deadlines and forms. Some of those deadlines nonetheless run from the day of death, and some decisions — above all whether to accept an estate that carries debts — are hard to undo later. This is the order in which things usually happen.
The provisions below were verified as of October 2026. Amounts are indicative.
This is the first document and nothing else moves without it — not the municipal declaration, not the bank, not the notary. The certificate of heirs (удостоверение за наследници) is issued by the municipality (or district administration) of the deceased's last permanent address, on the basis of the death certificate. It lists the statutory heirs as of the date of issue.
Ask for several copies, or check whether the institution accepts an electronically issued certificate — you will need it repeatedly.
The estate opens at the moment of death, at the deceased's last place of residence (Art. 1 of the Inheritance Act). The deadlines below run from that date.
An heir does not become owner "automatically and unconditionally": the inheritance has to be accepted (Art. 49 of the Inheritance Act):
There is no general deadline for acceptance. But any interested party — a creditor or another heir, for instance — can ask the district court to set a deadline for you to declare whether you accept (Art. 51). If you do not respond within it, you lose the right to accept.
On acceptance, heirs are liable for the deceased's debts in proportion to their shares (Art. 60) — and with their own assets, unless they accepted under inventory.
If you are unsure what the deceased owed, avoid anything that could count as acceptance by conduct until you have checked. An encumbrance certificate for the property from the Registry Agency shows mortgages and attachments. Check loans and tax liabilities with the banks and the National Revenue Agency.
Renunciation (Art. 52). A written application is filed with the district court for the place where the estate opened and is entered in the special register. Renunciation covers the whole inheritance — you cannot reject the debts and keep the property. If you have already accepted by conduct, renunciation is no longer possible. The renouncing heir's share passes to the other heirs who would have inherited alongside them.
Acceptance under inventory (Art. 61). This is the middle route: you accept, but are liable for debts only up to the value of what you inherit. The application goes to the district court within three months of learning that the estate has opened; the court can extend this by up to three more months. For minors and persons under guardianship, acceptance only under inventory is mandatory.
What this means for property: a mortgage stays on the property whoever inherits it. Under inventory, though, the bank cannot pursue you for more than the value of the estate. If the debt exceeds the value of the property, accepting under inventory or renouncing is usually the sensible choice rather than an ordinary acceptance.
Heirs file a declaration under Art. 32 of the Local Taxes and Fees Act within six months of the estate opening. In some cases — for example an heir who learned of the death later — the period runs from when they learned of it.
Under Art. 31(2) of the Local Taxes and Fees Act, the surviving spouse and direct-line heirs — children, grandchildren, parents — do not pay inheritance tax, whatever the degree. For other heirs:
| Heir | Rate (statutory range) | Sofia |
|---|---|---|
| Spouse, children, grandchildren, parents | exempt | — |
| Siblings and their children | 0.4–0.8% | 0.7% |
| Other persons (incl. under a will) | 3.3–6.6% | 5% |
The tax applies only to the part of each heir's share above the statutory threshold of BGN 250,000 (≈ €127,823). The rate is set by the municipal council and differs between municipalities; the Sofia figures are from the Sofia City Council's ordinance. The municipality calculates the tax and notifies the heir; it is payable within two months of the notice.
From the inheritance onwards, the annual property tax and the household waste fee are owed by the heirs in proportion to their shares. On inheritance, the declaration under Art. 14 of the Local Taxes and Fees Act is filed within six months of the death (rather than the usual two months). If the property is in a different municipality, check there whether a separate declaration is needed.
How the tax and the fee are calculated, and when they are paid, is covered in our guide to property tax and the waste fee.
For statutory inheritance there is no obligation to register the inheritance in the Property Register. Ownership passes by operation of law, and is proven to notaries and institutions with the deceased's title document and the certificate of heirs.
A will is different. A handwritten will must be announced (opened and read) by a notary — whoever holds it must ask for this as soon as they learn of the death (Art. 27 of the Inheritance Act). Wills transferring real estate are entered in the Registry Office for the area where the property is located (Art. 112(i) of the Property Act). A will may infringe the reserved share (запазена част) of the children, spouse or parents, who can then ask a court to reduce it (Art. 30 of the Inheritance Act).
An inherited property can be sold straight away — the sale itself counts as acceptance. For the whole property, all heirs sign (or their attorneys). The notary will usually ask for:
If the heirs disagree, or one of them wants to sell only their share, see our guide to co-ownership and division. Selling inherited property is exempt from income tax regardless of how long you have held it (Art. 13(1)(26) of the Personal Income Tax Act) — details in our guide to tax on property sales.
| What | Deadline | Where |
|---|---|---|
| Certificate of heirs | straight away | municipality of last address |
| Acceptance under inventory | 3 months from learning (+ up to 3 months) | district court |
| Art. 32 declaration | 6 months | municipality of last address |
| Building tax declaration | 6 months | municipality |
| Inheritance tax payment (if due) | 2 months from the notice | municipality |
| Renunciation / express acceptance | no general deadline unless set by a court | district court |
If you have inherited a property and are not sure where to start — or are already thinking about selling — call us or visit our office. We will go through the documents, check for encumbrances and tell you what is still needed before the property can be sold.
This is general information, verified as of October 2026, and not legal or tax advice for a specific case. Where an estate carries debts, speak to a lawyer before taking any action with the assets.
