Inheritance disputes in Bulgaria: time limits, reserved share, division of property
Renouncing an inheritance in Bulgaria must be done within 3 months from the day the heir learned of the opening of the succession — missing the deadline means automatic acceptance, including the decedent’s debts. If the heirs cannot agree on a voluntary division of property, any of them may file a claim for judicial partition (съдебна делба).
International Law Firm "Zahist" assists clients in inheritance matters in Bulgaria, including Ukrainian citizens. In our practice, the most difficult issue for Ukrainian clients is not the Bulgarian time limits or procedures themselves, but determining which law applies to the estate at all: Bulgarian or Ukrainian. That answer often determines the entire further course of the case.
We examine the time limits for accepting and renouncing an inheritance, what a reserved share is, how judicial partition of property proceeds, and why EU Regulation 650/2012 plays a key role in cross-border inheritance cases of Ukrainians.
Acceptance and renunciation of inheritance — time limits
Formal renunciation of inheritance is possible within 3 months from the moment the heir learned of the opening of the succession — this is the general time limit established by the Inheritance Act.
In exceptional cases, when the deadline is missed for reasons beyond the heir’s control, the district court may extend it by a further 3 months — but this is an exception, not a guaranteed option, and the court assesses the validity of the reasons individually.
Renunciation is a formal act certified by a notary connected specifically with the place of opening of the succession, that is, the decedent’s last place of residence. An application filed with a random notary with no connection to the case may be challenged or declared invalid.
A separate 6-month time limit applies for filing a tax declaration: for close relatives — from the day the succession was opened, and for more distant relatives — from the day they learned of the opening.
An heir’s inaction means tacit consent to accept the inheritance, not to reject it — this is important to understand especially for those who hope to avoid the decedent’s debts by simply ignoring the situation.
Reserved share — protection of close heirs
The reserved share (запазена част) guarantees certain categories of heirs — primarily children and the spouse — a minimum share of the estate regardless of the contents of the will or lifetime gifts by the decedent.
If a will or gift infringes this guaranteed share, the aggrieved heir may demand a reduction of the will or gift — but only to the extent necessary to restore that heir’s reserved share, not in full.
The right to demand such a reduction is limited by a 5-year limitation period counted from the day of the decedent’s death — missing this period effectively deprives the heir of the ability to challenge an infringement of the reserved share in court.
A division of property in which the decedent failed to take into account an heir entitled to a reserved share is invalid — Bulgarian law applies this principle consistently, regardless of how formally correctly the division itself was executed.
Judicial partition of inherited property (съдебна делба)
When heirs cannot agree on a voluntary distribution of property, any co-heir has the right to file a claim for judicial partition — the voluntary consent of all parties is not required for this.
Judicial partition usually proceeds in two phases: first the court determines the circle of heirs and each person’s share. Only then does it decide how specifically to distribute the property — through physical division, sale with distribution of proceeds, or payment of compensation by some heirs to another.
This procedure is especially relevant for real estate that cannot physically be divided equally among several heirs — in such a case the court more often orders a sale of the asset with subsequent distribution of funds in proportion to the shares.
Cross-border succession: EU Regulation 650/2012 and Ukrainian citizens
EU Regulation No. 650/2012 determines which state’s court and which state’s law apply to a succession with a cross-border element — and it is this instrument that applies in Bulgaria as an EU Member State when considering inheritance cases with an international component.
As a general rule, the law of the state of the decedent’s last habitual residence applies, not the law of the state of nationality. Thus, the estate of a Ukrainian who at the time of death was habitually resident in Bulgaria is by default governed by Bulgarian law.
The decedent may depart from this rule by expressly choosing in a will the law of the state of nationality — for a Ukrainian citizen this means the possibility of subjecting the estate to Ukrainian law even while habitually residing in Bulgaria.
Without such an express choice in a will, heirs must follow Bulgarian law, including the time limits for acceptance, renunciation and the reserved share — even if all parties to the succession are Ukrainian citizens.
Inheritance tax in Bulgaria
| Category of heirs | Tax rate |
| Spouse and relatives in the direct line | Exempt from tax |
| Brothers, sisters and their children | 0.4–0.8% on the share exceeding 250,000 levs |
| All other persons | 3.3–6.6% on the share exceeding 250,000 levs |
The specific rate within these ranges is set by the municipal council at the place of opening of the succession, so it may differ depending on the municipality rather than being the same nationwide.
For direct heirs an additional tax-free allowance applies — approximately EUR 127,823 — meaning tax is levied only on the share exceeding this amount, not on the entire value of the inherited property.
A practical nuance for families where some heirs live in Ukraine and some in Bulgaria: filing documents and applications on behalf of a person abroad often requires a notarized power of attorney for a representative in Bulgaria.
Without such a power of attorney, every step of the procedure — from filing an application to accept the inheritance to participating in judicial partition — may require the heir’s personal presence in Bulgaria, which is not always realistic within the short statutory time limits.
Legal assistance in inheritance matters in Bulgaria
Determining the applicable law, timely completing acceptance or renunciation of the inheritance, and not missing the deadline to challenge an infringed reserved share — tasks where delayed action often means losing the right forever.
Lawyers of International Law Firm "Zahist" help determine which law applies to a particular succession under EU Regulation 650/2012, assist with acceptance or renunciation of inheritance, and represent clients in judicial partition cases.
We also advise on the tax consequences of inheriting real estate in Bulgaria and prepare documents issued in Ukraine for use in Bulgarian notarial and court procedures.
If a succession has been opened in Bulgaria and you need help determining time limits or the applicable law, contact International Law Firm "Zahist" — we will review your situation at a consultation.
