For a long time in Hungary, inheritance issues were regulated by the provisions of Act IV of the Civil Code of 1959 (as amended in 1977). This system gave unconditional priority to the deceased's children, guaranteeing them an inheritance share, while the surviving spouse was often left practically unprovided for. Significant changes were brought by the new Civil Code, which came into force in 2013, radically revising the approach and placing special emphasis on protecting the legal interests of the spouse.
According to current legislation, the surviving spouse now has the right to inherit the part of the property that was the family's joint place of residence. The remaining part of the assets is subject to equal distribution between the spouse and the deceased's children. In situations where the marriage was childless, the property (except for the specified housing) is distributed in equal proportions between the spouse and the deceased's parents.
Important clarification: The new Hungarian inheritance law applies exclusively to persons who were in an officially registered marriage.
According to current legislation, the surviving spouse now has the right to inherit the part of the property that was the family's joint place of residence. The remaining part of the assets is subject to equal distribution between the spouse and the deceased's children. In situations where the marriage was childless, the property (except for the specified housing) is distributed in equal proportions between the spouse and the deceased's parents.
Important clarification: The new Hungarian inheritance law applies exclusively to persons who were in an officially registered marriage.
Main forms of inheritance in Hungary
1. Inheritance by law
The rules of Hungarian inheritance law primarily apply to Hungarian citizens. For non-residents, the norms of the legislation of their country of citizenship are generally used. However, a key exception to this rule is immovable property. If, for example, a Russian citizen owns residential or commercial real estate in Hungary (whether in Budapest, Debrecen, or any other city), the inheritance procedure for such an asset will be regulated specifically by the Hungarian Civil Code, regardless of the owner's nationality.
Legislative norms are the same for everyone. Attempts to circumvent them by creating complex schemes, such as transferring ownership to offshore companies, usually do not change the essence. The actual location of the property in Hungary automatically subjects all related issues, including inheritance, to Hungarian jurisdiction.
Having dual citizenship does not complicate the procedure: in the case of inheriting real estate in Hungary, Hungarian law is always given priority.
Inheritance by law is activated in situations where the deceased did not leave a valid will, or if the will does not cover the entire estate.
The legislation establishes the following order of succession:
If there are several heirs in the same order, the estate is divided among them in equal shares, and it is practically impossible to challenge this principle.
Notably, in Hungary, even an unborn child (embryo) has the right to inherit, provided that at the time of the deceased's death, their spouse was pregnant and the child was subsequently born alive. To protect the property rights of minor heirs, the law provides for the mandatory appointment of a guardian – this can be a parent or another close relative.
2. Inheritance by will
The notary conducting the inheritance case is obliged to ensure that the presented will meets the minimum legal requirements and reliably reflects the last will of the deceased. The main requirement is written form. Oral expression of will is permitted only in exceptional circumstances directly threatening the testator's life, or in cases of physical impossibility to prepare a document.
A will can be made:
Key nuance!
Even with a will distributing property according to the deceased's wishes, there is an important exception. The closest relatives – children, spouse, and parents – have the right to a compulsory share in the inheritance, even if they were not mentioned in the document.
Legislation provides for the possibility of depriving this right through a direct written declaration by the deceased. Such a declaration is considered lawful if the potential heir:
The size of the compulsory share in such cases is reduced by half of what the heir would have received by law. For example, if under inheritance by law the share would have been 50%, in this situation it will be 25%. This mechanism reflects the state's desire to protect the interests of the family and close relatives.
The rules of Hungarian inheritance law primarily apply to Hungarian citizens. For non-residents, the norms of the legislation of their country of citizenship are generally used. However, a key exception to this rule is immovable property. If, for example, a Russian citizen owns residential or commercial real estate in Hungary (whether in Budapest, Debrecen, or any other city), the inheritance procedure for such an asset will be regulated specifically by the Hungarian Civil Code, regardless of the owner's nationality.
Legislative norms are the same for everyone. Attempts to circumvent them by creating complex schemes, such as transferring ownership to offshore companies, usually do not change the essence. The actual location of the property in Hungary automatically subjects all related issues, including inheritance, to Hungarian jurisdiction.
Having dual citizenship does not complicate the procedure: in the case of inheriting real estate in Hungary, Hungarian law is always given priority.
Inheritance by law is activated in situations where the deceased did not leave a valid will, or if the will does not cover the entire estate.
The legislation establishes the following order of succession:
- The deceased's children.
- Grandchildren.
- Surviving spouse (in the absence of descendants – children, grandchildren).
- The deceased's parents.
- Brothers and sisters (children of the parents).
- Grandparents.
- Children of grandparents (cousins, etc.).
- Distant relatives.
- The Hungarian state (in the complete absence of any relatives).
If there are several heirs in the same order, the estate is divided among them in equal shares, and it is practically impossible to challenge this principle.
Notably, in Hungary, even an unborn child (embryo) has the right to inherit, provided that at the time of the deceased's death, their spouse was pregnant and the child was subsequently born alive. To protect the property rights of minor heirs, the law provides for the mandatory appointment of a guardian – this can be a parent or another close relative.
2. Inheritance by will
The notary conducting the inheritance case is obliged to ensure that the presented will meets the minimum legal requirements and reliably reflects the last will of the deceased. The main requirement is written form. Oral expression of will is permitted only in exceptional circumstances directly threatening the testator's life, or in cases of physical impossibility to prepare a document.
A will can be made:
- Publicly – with the involvement of a notary or in court (this method is often used for minors under 14 years of age, persons with limited capacity, or fully incapacitated citizens).
- Privately (closed) – the document must be written in a language understandable to the testator (not necessarily Hungarian), contain the date and place of preparation, as well as the author's personal signature. If the will consists of several pages, each one must be signed in the presence of a witness.
Key nuance!
Even with a will distributing property according to the deceased's wishes, there is an important exception. The closest relatives – children, spouse, and parents – have the right to a compulsory share in the inheritance, even if they were not mentioned in the document.
Legislation provides for the possibility of depriving this right through a direct written declaration by the deceased. Such a declaration is considered lawful if the potential heir:
- Intentionally harmed the deceased's health.
- Attempted their life or the lives of their close relatives.
- Maliciously evaded legally established obligations to support and care for the deceased.
- Leads a lifestyle contrary to moral and legal norms (for example, has an unexpunged criminal record).
- Was sentenced to imprisonment for a term of five years or more.
- Committed adultery.
The size of the compulsory share in such cases is reduced by half of what the heir would have received by law. For example, if under inheritance by law the share would have been 50%, in this situation it will be 25%. This mechanism reflects the state's desire to protect the interests of the family and close relatives.
Inheritance procedure: 5 key stages
Stage 1. Initiation of the procedure. The right of inheritance arises at the moment of death. The official procedure begins after the fact of death is registered by the local government authorities at the last known place of residence of the deceased. If death occurred outside of Hungary, a corresponding application must be filed to initiate the process.
Stage 2. Transfer of the case to a notary. Competent state authorities compile a preliminary inventory of the deceased's property and forward the materials to an appointed notary. The notary conducts a detailed inspection, identifying all assets: bank accounts, vehicles, real estate, after which they schedule an official hearing on the case. Heirs are obliged to attend it in person or through a legal representative.
Important: The inheritance case is transferred to court only in the event of legal disputes between heirs or their disagreement with the notary's decision.
Stage 3. Conducting the hearing. During hearings, questions and misunderstandings often arise, so each party has the right to professional legal support to protect their interests. Difficulties may be related to the interpretation of documents, application of legal norms, as well as subjective factors.
Stage 4. Closing the case or litigation. If all heirs reach agreement during the hearing, the notary closes the case. In the presence of unresolved conflicts, the case is transferred to court, although such practice is relatively rare. In some cases, it is possible to file a lawsuit against the notary's actions or to appeal to a district court in connection with newly discovered circumstances.
Stage 5. Taking possession. After completing the procedure, the heir gains full rights to dispose of the inherited property. Real estate can be sold or rented out. However, existing restrictions should be considered: for example, special permission may be required to export items of artistic or cultural value abroad. Separate rules also regulate the turnover of agricultural land.
Taxation: Both residents and non-residents who receive an inheritance from a Hungarian citizen are required to pay an inheritance tax at a rate of 18%. No other additional actions are required to acquire ownership rights. Important exception: the surviving spouse and close relatives (children, parents) are exempt from paying this tax on the share due to them.
Summary from IST Hungary:
The Hungarian inheritance system is historically based on deep respect for family values, which is expressed in reliable protection of the rights of children and parents. Modern legal reforms have additionally strengthened the position of the surviving spouse. An immutable rule remains that any real estate in Hungary is inherited exclusively in accordance with Hungarian legal norms, regardless of the owner's citizenship. Specialists at IST Hungary and our Hungarian partner lawyers are ready to provide you with comprehensive legal support on all matters related to inheritance in Hungary.
Our contacts:
📲 Phone: +36205977777
📲 What's App: +36205977777
📧 E-mail: business@isthungary.hu
🌐 Website: https://immigrationlive.hu/
📍Our office in Budapest:
Budapest, Szervita tér, 1052, Hungary
IST Hungary is a Hungarian consulting company trusted by clients from all over the world!
✅ Subscribe to our Telegram channel: https://t.me/immigrationlivehu
Stage 2. Transfer of the case to a notary. Competent state authorities compile a preliminary inventory of the deceased's property and forward the materials to an appointed notary. The notary conducts a detailed inspection, identifying all assets: bank accounts, vehicles, real estate, after which they schedule an official hearing on the case. Heirs are obliged to attend it in person or through a legal representative.
Important: The inheritance case is transferred to court only in the event of legal disputes between heirs or their disagreement with the notary's decision.
Stage 3. Conducting the hearing. During hearings, questions and misunderstandings often arise, so each party has the right to professional legal support to protect their interests. Difficulties may be related to the interpretation of documents, application of legal norms, as well as subjective factors.
Stage 4. Closing the case or litigation. If all heirs reach agreement during the hearing, the notary closes the case. In the presence of unresolved conflicts, the case is transferred to court, although such practice is relatively rare. In some cases, it is possible to file a lawsuit against the notary's actions or to appeal to a district court in connection with newly discovered circumstances.
Stage 5. Taking possession. After completing the procedure, the heir gains full rights to dispose of the inherited property. Real estate can be sold or rented out. However, existing restrictions should be considered: for example, special permission may be required to export items of artistic or cultural value abroad. Separate rules also regulate the turnover of agricultural land.
Taxation: Both residents and non-residents who receive an inheritance from a Hungarian citizen are required to pay an inheritance tax at a rate of 18%. No other additional actions are required to acquire ownership rights. Important exception: the surviving spouse and close relatives (children, parents) are exempt from paying this tax on the share due to them.
Summary from IST Hungary:
The Hungarian inheritance system is historically based on deep respect for family values, which is expressed in reliable protection of the rights of children and parents. Modern legal reforms have additionally strengthened the position of the surviving spouse. An immutable rule remains that any real estate in Hungary is inherited exclusively in accordance with Hungarian legal norms, regardless of the owner's citizenship. Specialists at IST Hungary and our Hungarian partner lawyers are ready to provide you with comprehensive legal support on all matters related to inheritance in Hungary.
Our contacts:
📲 Phone: +36205977777
📲 What's App: +36205977777
📧 E-mail: business@isthungary.hu
🌐 Website: https://immigrationlive.hu/
📍Our office in Budapest:
Budapest, Szervita tér, 1052, Hungary
IST Hungary is a Hungarian consulting company trusted by clients from all over the world!
✅ Subscribe to our Telegram channel: https://t.me/immigrationlivehu