If you are a foreign citizen who inherits property in Serbia or a citizen of Serbia who lives abroad and needs to inherit property located in Serbia, you probably have a lot of questions about how the inheritance procedure in Serbia actually works.
And you’re not the only one. Some of the most common questions that international inheritance law lawyers receive from the office of Pekić include:
- Which court or authority handles cross-border succession proceedings in Serbia?
- What can I expect from this process and how long does it take?
- Do I have to travel to Serbia for probate proceedings?
- Am I obliged to pay inheritance tax?
- What happens if there is a dispute between the heirs?
That is why we have prepared this guide to clear up all these doubts.
In this article, we will guide you through the key stages of the inheritance process in Serbia, from determining the applicable law and preparing documentation to understanding tax rules and resolving potential disputes.
How are probate proceedings initiated in Serbia?
Probate proceedings in Serbia are non-contentious court proceedings that are initiated after the death of the deceased.
Within 30 days of death, the registrar submits the death certificate to the probate court, which then initiates proceedings ex officio. This report is compiled on the basis of information provided by relatives, household members or other persons with knowledge of the estate. This duty of the registrar is not always fulfilled in practice.
However, the procedure may also be initiated at the request of the interested party if the court has not already done so. These faces can be:
- Successors
- The deceased’s creditors
- The Old Testament (in the New Testament)
- Estate Managers
Note: In Serbia, decisions on inheritance are declaratory, which means that they only confirm a legal situation that has already arisen.
How is it determined which law applies in cross-border cases?
In cross-border inheritance cases involving Serbia, the applicable law is determined according to the Law on the Resolution of Conflicts of Laws with the Regulations of Other Countries.
The basic rule is:
Inheritance is governed by the law of the state of which the deceased was a national at the time of death.
In other words, nationality determines which law applies. If a person has more than one citizenship, including Serbian, the law of Serbia shall apply.
In practice, when a court receives a death report, it first determines which legal system applies. If it determines that Serbian law applies, it may entrust the conduct of the proceedings to a notary public as a trustee of the court.
However, if foreign law applies, the procedure cannot be entrusted to a notary, but is conducted exclusively by the court.
How does the cross-border inheritance procedure work in Serbia?
Cross-border probate proceedings in Serbia are usually conducted before the competent basic court in the territory where the deceased had his or her last residence.
If the deceased did not have a residence in Serbia, jurisdiction is determined according to the place where the property or the largest part thereof is located. This is especially important in cross-border cases, where the deceased or heirs may live abroad, while the property is located in Serbia.
Although the procedure is formally within the jurisdiction of the court, in most cases it is conducted by a notary public as a commissioner of the court, who:
- holds hearings
- Gathers evidence
- Determines the successors
- To make a decision on behalf of the court
However, as mentioned above, if foreign law applies, the proceedings cannot be entrusted to a notary, but are conducted by a court.
I can take part in the process:
- Successors (main participants)
- A person who is given a certain amount of money in the Old Testament.
- The deceased’s creditors
- Other persons with a legal interest (e.g., persons claiming to be the owners of certain property)
Foreign nationals may participate fully in the proceedings, either in person or through a lawyer with a power of attorney, subject to reciprocity. If they do not speak Serbian, a court interpreter is provided.
What happens during the next procedure?
The goal of the inheritance procedure is to determine three key things:
- Who’s the heirs
- What Makes a Legacy
- How much money belongs to each of them?
Prior to the trial, the court or notary public may take measures to establish and protect the property. This may include:
- inventory and valuation of assets (real estate, movables, securities, bank accounts)
- Recording of the deceased’s claims and debts
- Checking the ownership of the property
- Hiring an expert for valuation
In certain situations (e.g. when the heirs are unknown or absent), the court may order interim protection measures, such as:
- sealing of the deceased’s apartment or premises
- Keeping valuables and documents in court
- Appointment of an interim administrator of the estate
These measures serve to preserve the property until the completion of the procedure.
After that, a probate hearing is scheduled.
All known and interested parties are invited to attend. They can declare that they accept or renounce the inheritance. Evidence, testaments, legacies, and inheritance parts are also considered.
If the heirs do not appear at the hearing and are duly summoned, the court may make a decision without their presence.
The procedure ends with the adoption of a decision on inheritance, which is the basis for:
- Transfer of ownership of real estate
- Registration of rights in public registers
- Transfer of movable property and cash
Note: If the heirs are unknown or it is not known where they are, the court may issue a public invitation to come forward within one year.
How does the probate process work if there is a will?
If the deceased has left a written or oral will, the authority that draws up the death report submits it to the court.
The court then formally opens the will, reads its contents, enters it into the record and informs all interested parties.
This step is carried out regardless of whether the will is ultimately valid or there are multiple versions of the will.
Heirs, legatees and other interested persons may attend the proclamation of the will and ask for a copy of it.
What if there’s a dispute between the two of them?
Although the probate procedure is designed to be simple, disputes are common, especially in cross-border cases where the heirs live in different countries or the property exists in multiple jurisdictions.
Disputes can arise about:
- Interpreting or Interpreting the Old Testament
- Do you know if there is a wealth of money
- the amount of hereditary shares
- whether the heir has correctly accepted or renounced the inheritance
If there is a dispute about the essential facts, the court may:
- suspend the inheritance proceedings
- Instruct the parties to resolve the dispute in civil proceedings
U tom slučaju, naslednici (posebno oni iz inostranstva) obično angažuju advokata koji ih zastupa pred sudom.
Once the dispute has been resolved, the probate proceedings continue and a final decision is made.
What if the dispute arises after the end of the procedure?
There are situations when problems arise after the decision on inheritance has already become final:
- If a new property is found, the procedure is not reopened, but a supplementary decision is issued.
- If a new will is found, the court promulgates it, but the procedure is not repeated – the rights are exercised through litigation.
- If a person who has not previously participated appears, he cannot reopen the proceedings, but must initiate a lawsuit.
Important: Probate proceedings are not renewed in Serbia, even when there are reasons that would otherwise allow renewal in civil proceedings. The rights are exercised exclusively through a special court dispute.
How long does the probate procedure take in Serbia?
Simple inheritance procedures usually take between 3 and 6 months from the scheduling of the hearing to the issuance of the decision.
However, the duration may be much longer due to:
- cross-border elements (delivery of documents abroad)
- Translation, apostille and certification of foreign documents
- Disputes between the heirs
The biggest delays occur when the process is interrupted due to litigation, which can prolong the entire process for several years.
How does inheritance tax work in cross-border cases?
Inheritance tax in Serbia is regulated by the Law on Property Taxes and applies to the transfer of ownership of:
- Immovable
- Movable Property
- With a number of financial resources
However, there are significant exemptions depending on the relationship:
- heirs of the first order (spouse, children) are completely exempt from taxes
- second-class heirs (e.g. siblings, grandparents) pay 1.5%
- Other heirs or unrelated persons pay 2.5%
The tax base is the market value of the asset at the time of the transfer.
In cross-border cases, further complications may arise if:
- The deceased lives abroad and has property in Serbia
- The heir lives in another country
- more countries claim the right to tax
Serbia taxes property located on its territory, regardless of where the heir lives. At the same time, the state in which the heir lives may also have tax liabilities, which can lead to double taxation.
Therefore, in more complex cases, it is advisable to consult a tax and inheritance lawyer.
Is inheritance taxed as income?
In Serbia, inheritance is not considered income, which means that no income tax is paid just because the property is inherited.
However, the transfer of property itself may be subject to inheritance tax, as explained above.
Is life insurance payment taxed?
In most cases, the payment from life insurance:
- Don’t Go Into The Legacy
- Not subject to inheritance tax
The reason is that the payment is made directly to the beneficiary specified in the contract, and not through the probate procedure.
There may be exceptions if:
- The user is not clearly identified.
- Payment enters the legacy
- There are several countries involved in the process
In these situations, the tax treatment depends on the structure of the property and the applicable law.
Do you need an international inheritance lawyer?
U prekograničnim naslednim postupcima u Srbiji, angažovanje advokata je u praksi veoma korisno, naročito kada:
- The heir lives abroad.
- There are several types of assets (real estate, accounts, companies)
- There are more legal systems involved.
- Documents from abroad require translation and legalization
- There is a dispute between the successors
A lawyer may take over the entire proceedings on behalf of the heir, including:
- Obtaining documentation from abroad
- Verification of property ownership in Sri Lanka
- Finding additional assets
- Interpretation of the application of Serbian law
- Communication with courts, notaries and institutions
- Dealing with tax liabilities
