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.
- 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.
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.