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.