Citizens

What to do in the event of an inheritance?

Search for a will

In the event of a death, you can consult the register of wills at the Wills Service of the Registration Duties, Estates and VAT Authority (AED) if you:

  • are a close relative of the deceased; or
  • have an interest.

You will have to submit an extract from the death certificate.

This search:

  • an be carried out at national or international level;
  • is subject to a fee:
    • between EUR 10 and 20 for a national search;
    • between EUR 20 and 40 for an international search.

Making a declaration of inheritance

After the death of a person who had his or her last domicile or buildings in Luxembourg, the heirs and universal legatees must file a declaration of inheritance with the AED. This declaration:

  • is used to determine the inheritance tax due. It details the assets and liabilities of the estate;
  • must be made within 6 months, except in the case of death abroad;
  • is subject to a fee.

Acceptance or refusal of an inheritance

As the heir of a deceased person, you can:

  • accept the inheritance with an inventory: an assessment of the estate (liabilities and assets) is made. The amount of the debts to be paid cannot exceed the amount of the assets received;
  • simply accept the inheritance;
  • renounce the inheritance: as the heir, you give up, without compensation, all your inheritance rights to all your joint heirs;
  • challenge the inheritance or will in court if you feel you have been wronged.

Inheritance tax

There are 2 categories of tax on inherited property:

  • the inheritance tax: this depends on the value of the movable and immovable assets of the estate of a Luxembourg resident (the person who has established their domicile or whose wealth is primarily located in Luxembourg);
  • duties on transfers by death: these are levied on the value of the real estate located in Luxembourg of a deceased person who did not have their last domicile or whose wealth was primarily located in Luxembourg.

On the basis of the inheritance or transfer declaration, the AED sends a request for payment of the taxes due to the heir/legatee. Inheritance taxes vary according to:

  • the family relationship between the deceased and the heir;
  • the value of the assets collected.
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