Does Bulgarian Inheritance Law Apply to Foreign Nationals?

It depends on whether Bulgarian law governs the succession under the EU Succession Regulation (Regulation 650/2012, known as Brussels IV). Brussels IV applies the unity principle: a single law governs the entire estate, based on the deceased's habitual residence at death or a valid choice of the law of their nationality. The location of the property does not determine the applicable succession law. Bulgarian substantive inheritance rules, including forced heirship, apply only where Bulgarian law governs the succession. Bulgarian law does, however, still govern procedural and registration formalities for transferring title to assets situated in Bulgaria.

What Is Forced Heirship Under Bulgarian Law?

Where Bulgarian law governs the succession, it reserves a mandatory share of the estate for certain heirs: descendants (children and grandchildren), parents, and the surviving spouse. A testator cannot freely dispose of the entire estate by will. If there is one child, the reserved share is one-half. With two or more children it is two-thirds. A surviving spouse inheriting alone receives one-half. These rules are mandatory and cannot be waived by agreement in advance. They do not automatically apply simply because property is located in Bulgaria: the deceased must be subject to Bulgarian succession law under Brussels IV.

Is There Inheritance Tax in Bulgaria?

Surviving spouses and lineal heirs (children, grandchildren, parents) are fully exempt from inheritance tax. Siblings and their children pay between 0.4% and 0.8% on the portion of the inheritance exceeding BGN 250,000. All other beneficiaries pay between 3.3% and 6.6%. A tax declaration must be filed with the relevant municipality within six months of the death.

Can a Foreign National Make a Will Covering Bulgarian Property?

Yes. Under the EU Succession Regulation, a foreign will is formally recognised in Bulgaria if it complies with the formal requirements of the state where it was made, the state of the testator's nationality, or the state of their habitual residence, either at the time the will was made or at death. Formal validity is, however, only the first hurdle: translation, legalisation, and evidentiary issues often arise in practice. The will must also respect Bulgarian forced heirship rules if Bulgarian law governs the succession. Where multiple wills are used across jurisdictions, care must be taken to ensure they do not unintentionally revoke each other.

What Happens If There Is No Will?

If no valid will exists, Bulgarian law provides a default order of succession: first, children (and their descendants by representation); second, parents; third, siblings (and their descendants); fourth, more distant relatives up to the sixth degree. The surviving spouse inherits alongside each class, with a share that varies depending on the other heirs and the duration of the marriage.

Inheritance Law in Bulgaria for Foreign Nationals: Legal Guide 2026

Q: Are There Special Restrictions on Agricultural and Forest Land?

Yes. Foreign nationals who inherit agricultural or forest land in Bulgaria but do not meet the conditions under the EU Treaty are, in principle, required to transfer ownership to eligible persons within three years of the opening of the succession. The restriction applies primarily to non-EU nationals. Enforcement in practice can be uneven, but the requirement is a frequently overlooked compliance point and should not be ignored.

Foreign nationals who own property in Bulgaria, have Bulgarian family connections, or hold other assets in the country often expect that, because the asset sits in Bulgaria, Bulgarian inheritance law will automatically govern it. That expectation is usually wrong, and getting it wrong has real consequences for planning and for disputes. This guide sets out how succession to Bulgarian assets actually works, both under Bulgarian domestic inheritance law and under the EU Succession Regulation.

Which Law Governs the Succession? Brussels IV and the Unity Principle

The starting point is the EU Succession Regulation (Regulation 650/2012, commonly called Brussels IV), which applies in Bulgaria. Brussels IV is built on a unity principle: a single law governs the succession to the entire estate, wherever the assets happen to be located. That single law is, by default, the law of the habitual residence of the deceased at the time of death. As an alternative, a person may, during their lifetime, make a valid and explicit choice of the law of their nationality to apply to their succession.

A common misconception is that Bulgarian law automatically governs apartments, houses or land located in Bulgaria because of the location of the property. It does not. The lex rei sitae rule does not determine the applicable succession law under Brussels IV. Bulgarian substantive inheritance rules, including forced heirship, apply only where Bulgarian law governs the succession: typically if the deceased was habitually resident in Bulgaria at death, or if Bulgarian law was validly chosen.

What Bulgaria always controls, regardless of which substantive law governs, are the procedural and property-law formalities for transferring ownership of assets situated in Bulgaria: notarial deeds, registration with the Property Register, cadastre updates, tax declarations, and the like. Cross-border successions often involve the parallel application of one state's substantive succession law and Bulgarian procedural and property rules, and practitioners need to handle both.

Forced Heirship: The Reserved Share

Where Bulgarian law governs the succession, one of the most important differences from common-law systems is that a person cannot freely dispose of their entire estate by will. The Bulgarian Inheritance Act reserves a mandatory share (the "reserved portion") for certain categories of heirs:

One child (or their descendants): one-half of the estate is reserved.
Two or more children (or their descendants): two-thirds of the estate is reserved.
Parents: one-third of the estate is reserved.
Surviving spouse as sole heir: one-half of the estate is reserved.
Surviving spouse inheriting with parents: one-third of the estate is reserved for the spouse.
Surviving spouse inheriting with children: the spouse's reserved share equals each child's share.

These rules are mandatory. A will that violates them can be challenged in court by the affected heirs, who may demand that donations made during the deceased's lifetime or testamentary dispositions be reduced to restore their reserved portion. It is worth emphasising, however, that Bulgarian forced heirship is not triggered automatically by the fact that assets are located in Bulgaria. It applies only where Bulgarian law governs the succession under Brussels IV. A foreign testator whose succession is governed by, say, English or French law (because of habitual residence or a valid choice of nationality) will not be subject to Bulgarian forced heirship for Bulgarian-situated assets, although those assets will still be transferred under Bulgarian procedural and registration rules. This interaction is a frequent source of disputes, particularly where foreign testators assume Bulgarian law necessarily applies to their Bulgarian property, or conversely, where heirs in Bulgaria rely on forced heirship in a case where it does not apply.

Intestate Succession: What Happens Without a Will

If no valid will exists, Bulgarian law provides a fixed order of succession:

First class: Children and their descendants (by right of representation).
Second class: Parents.
Third class: Siblings and their descendants.
Fourth class: More distant relatives, up to the sixth degree of kinship.

The surviving spouse inherits alongside each class of heirs. The spouse's share depends on the class of co-heirs and the duration of the marriage. If there are no other heirs, the spouse inherits the entire estate. If the marriage lasted fewer than ten years, the spouse receives a smaller share when inheriting alongside parents or siblings.

Wills: Types and Recognition of Foreign Wills

Bulgarian law recognises two types of wills: handwritten wills (entirely written, dated and signed by the testator in their own hand) and notarial wills (dictated to a notary in the presence of two witnesses). Joint wills, common in some jurisdictions, are not valid under Bulgarian law.

Under the EU Succession Regulation, a foreign will is formally recognised in Bulgaria if it meets the formal requirements of any of the following: the state where it was made, the state of the testator's nationality, or the state of their habitual residence, at the time the will was made or at the time of death. Formal validity, however, is only the first step. In practice, foreign wills used in Bulgarian succession proceedings typically need to be translated, legalised or apostilled, and sometimes probated abroad before they are accepted by Bulgarian notaries and authorities. Evidentiary and authentication issues can materially delay proceedings. And if Bulgarian law governs the succession, a foreign will that attempts to disinherit a child or surviving spouse remains vulnerable to challenge under the forced heirship rules.

Inheritance Tax in Bulgaria

Bulgaria applies inheritance tax on a relatively favourable basis compared to many EU countries:

Spouses and lineal heirs (children, grandchildren, parents): fully exempt from inheritance tax.
Siblings and their children: 0.4% to 0.8% on the portion exceeding BGN 250,000.
All other beneficiaries: 3.3% to 6.6%, depending on the municipality.

The exact rates vary by municipality within the statutory bands, and both the rate and the administrative approach can differ between municipalities. The tax declaration must be filed with the municipality where the deceased last lived within six months of the death. Late filing results in penalties. For non-resident heirs, the tax applies to assets situated in Bulgaria and does not extend to worldwide assets.

Restrictions on Agricultural and Forest Land

Foreign nationals who inherit agricultural or forest land in Bulgaria but do not meet the conditions under the EU Treaty (primarily non-EU citizens) are, in principle, required to transfer ownership of that land to eligible persons within three years of the opening of the succession. The formal sanction in the event of non-compliance is compulsory sale, although enforcement in practice can be uneven. The restriction is frequently overlooked and can create significant practical problems if it is not addressed early in the succession process, and we would not advise relying on inconsistent enforcement rather than on compliance.

Practical Steps for Foreign Nationals

Based on our practice, the most important considerations for foreign nationals with Bulgarian assets are:

Identify which law will govern your succession. Start with habitual residence and whether you want to make a valid choice of the law of your nationality under Brussels IV. Only once that is settled can you assess whether Bulgarian forced heirship is genuinely a constraint for your estate.
Make any choice of law explicitly and properly. Under Brussels IV, a choice of the law of nationality must be expressed explicitly (typically in the will) and applies to the entire succession. You cannot choose a different law for different assets or for the Bulgarian part of the estate only. A sloppy or implied choice is likely to be challenged.
Plan ahead for Bulgarian assets. If you own property in Bulgaria, your estate plan should account for Bulgarian forced heirship if Bulgarian law will apply, and for the Bulgarian procedural and registration side regardless of which law governs.
Be careful with multiple wills. A separate, locally drafted will for Bulgarian assets can speed up the succession, but it has to be coordinated with any other will you have. A new will made in one country can unintentionally revoke a will made in another if the revocation language is not carefully limited. Multi-will estate plans should be reviewed together, not jurisdiction by jurisdiction.
Understand acceptance and renunciation. Under Bulgarian law, acceptance of an inheritance can be express or tacit (for example, by conduct indicating that the heir is acting as owner). Renunciation, by contrast, is formal: it must be declared in writing to the regional court in the manner prescribed by law. The deadlines and tax filing requirements are taken seriously in practice, and late or missed steps can be costly.
Coordinate across jurisdictions. Cross-border successions are fact-sensitive and often involve the parallel application of a foreign substantive succession law and Bulgarian procedural and property rules. Conflicting wills or uncoordinated estate plans are a common source of litigation.

Common Mistakes

The most frequent issues we encounter with foreign clients include: assuming Bulgarian law automatically governs Bulgarian-situated property regardless of Brussels IV, assuming the opposite (that a foreign will is bulletproof in Bulgaria simply because it is valid in the home country), failing to make a proper Brussels IV choice of law in the will, using multiple wills that unintentionally revoke each other, missing the six-month deadline for the inheritance tax declaration, overlooking the agricultural land transfer requirement for non-EU heirs, and attempting to handle the succession remotely without coordinated local and foreign legal representation. Each of these can lead to financial penalties, delayed proceedings, or serious disputes with other heirs.

This article was prepared by the legal team at YARD Law Co., a full-service law firm based in Sofia, Bulgaria, specialising in family law, property law, and cross-border legal services for foreign nationals. This overview is provided for general information only and does not replace case-specific legal advice. Cross-border successions are highly fact-sensitive, and outcomes depend on the precise interaction between the applicable substantive law under Brussels IV and Bulgarian procedural and property rules.

Inheritance Law in Bulgaria for Foreign Nationals: What You Need to Know