Inherited Apartment — Formalities

Confirming rights to the estate

To demonstrate that we are heirs, a document confirming the acquisition of the estate is needed. It can be obtained in two ways: through a court confirmation of the acquisition of the estate or through a notarial deed of certification of inheritance. Both documents serve a similar evidentiary function and make it possible to demonstrate title to the inherited apartment.

The notarial route is usually faster, but requires the concordant presence of all heirs before the notary and the absence of a dispute as to the circle of the entitled. When the situation is disputed or complicated, the court route will be appropriate, in which the court determines who inherits and in what part.

Acceptance or rejection of the estate

An heir is not forced to accept the estate without reservations. The Civil Code provides for the possibility of accepting the estate outright, accepting it with the benefit of inventory, which limits liability for the estate's debts, or rejecting the estate. The decision must be made within the statutory time limit counted from the day on which the heir learned of the title of calling.

This choice is of significant importance when the estate also includes obligations. Rejection of the estate causes the heir to be treated as if they had not lived to see the opening of the estate, and their share passes to subsequent persons.

Division of the estate with several heirs

If an apartment is inherited by several persons, until the division of the estate they remain co-owners in parts corresponding to their shares in the estate. To unambiguously separate the assets, a division of the estate is carried out, which may take place by way of a contract between the heirs or by a court ruling.

A contractual division of the estate covering real estate requires the form of a notarial deed. Within it, one may, for example, award the apartment to one heir with the obligation to buy out the others, which allows a lengthy co-ownership to be avoided.

Inheritance tax

The acquisition of an apartment by way of inheritance is subject to the provisions on inheritance and gift tax. The amount of the burden depends primarily on the tax group, that is, the degree of kinship with the testator. The closest family may benefit from an exemption, provided the acquisition is reported in time to the competent head of the tax office.

Fulfilling the reporting obligations within the required time limit is crucial, because neglecting them may deprive one of the right to the exemption. It is therefore worth taking care of the tax formalities immediately after confirming the rights to the estate.

Updating the land and mortgage register

The final step is disclosing the new owner in the apartment's land and mortgage register. The basis for the entry is the document confirming the acquisition of the estate, and with several heirs also the document of the division of the estate. Until the update, Section II of the register still shows the previous owner.

Tidying up the land and mortgage register has practical significance, because selling the apartment or establishing a mortgage on it requires consistency of the legal state. Therefore it is not worth postponing the filing of the application for entry after the inheritance matters are concluded.

Summary: step by step to your own apartment

Taking over an inherited apartment requires going through several stages: confirming the rights to the estate, a conscious decision to accept or reject it, a possible division of the estate, tax settlement and updating the land and mortgage register. Fulfilling these formalities, especially the timely tax reports, helps avoid problems and freely dispose of the inherited property.