Estate Planning, Wills and Inheritance in Hungary

How does inheritance work in Hungary for a foreigner?

For anyone living in or owning assets in Hungary, inheritance runs through a mandatory probate procedure (hagyatéki eljárás, estate proceeding) handled by a public notary (közjegyző), who identifies the heirs and issues a binding estate resolution. Close relatives pay no inheritance duty, and European rules let many foreigners choose their own national law to govern the whole estate.

Three questions decide almost everything: which country's law applies, whether a compulsory share protects certain relatives, and how much tax the heirs owe. This overview sits inside the wider guide to investing and retiring in Hungary, and it is general information rather than personal legal advice.

The details below reflect the Hungarian Civil Code (Book Seven, in force since 2014) and the European Succession Regulation. Because succession mixes family law, property law and tax across borders, most expats confirm their plan with a Hungarian notary or a family lawyer before signing anything.

Which country's law governs your estate?

By default, the law of the country where you were habitually resident at the time of death governs your entire estate, both movable and immovable. Since 17 August 2015, Regulation (EU) No 650/2012 has coordinated cross-border successions across almost all of the European Union, and it applies universally, even to nationals of countries outside the bloc, whenever the deceased was habitually resident in a participating state (Regulation (EU) 650/2012).

The regulation also gives you a powerful tool: you may expressly choose the law of a country whose nationality you hold to govern your succession, a choice lawyers call professio juris. A French, German or American citizen living in Budapest can therefore have their home country's rules apply instead of the Hungarian ones, but only if the choice is written clearly into a will.

The same framework created the European Certificate of Succession, a single document that heirs can use to prove their status and deal with banks and registries in other member states. Denmark and Ireland opted out, and after Brexit the United Kingdom is treated as a third country, so British nationals should take specific advice on how the rules interact.

Who inherits if there is no will?

Without a valid will, Hungarian intestacy rules decide who inherits. Descendants come first and share the estate equally. Where a surviving spouse inherits alongside children, the spouse takes a life interest (usufruct) in the shared home and a child's share of the rest of the estate, according to the EU e-Justice portal.

If there are no descendants, the spouse inherits the shared home and half of the remaining estate, while the deceased's parents divide the other half. If there is neither descendant nor parent, the spouse inherits everything. Only when no relatives can be found does the estate pass to the Hungarian State.

These defaults rarely match what an international family actually wants, which is the main reason to write a will and, where possible, to choose the succession law that best fits your situation.

Can you disinherit family? The compulsory share

Hungarian law limits testamentary freedom through a compulsory share (kötelesrész, reserved share). Descendants, the spouse and parents who would inherit as legal heirs are each entitled to one third of what they would have received under intestate succession (source). You cannot simply write these relatives out of a will governed by Hungarian law.

The compulsory share is a monetary claim that the protected relative asserts against the heirs, rather than automatic ownership of specific assets, and it is time limited. If you choose your national law under the European rules, that foreign law's forced-heirship position (or its absence) may apply instead, which is precisely why the choice deserves careful thought.

Anyone planning to leave assets unevenly, for example favouring one child or a partner outside marriage, should map the compulsory-share exposure with a professional before finalising a will.

How do you make a valid will in Hungary?

A will (végrendelet) can take three forms under Hungarian law. A public will is made before a notary and carries the strongest proof of validity. A written private will is either fully handwritten by the testator (holographic) or typed and signed before two witnesses (allographic), and it can be deposited with a notary for safekeeping. An oral will is valid only in genuinely life-threatening emergencies and before two witnesses (source).

For most expats a notarial public will is the safest route, because the notary checks legal capacity and formalities and can record the will in the National Register of Wills so that it surfaces automatically during probate. A will drafted abroad is generally accepted in Hungary if it was formally valid where it was made, but it may need a certified Hungarian translation and will still pass through Hungarian probate.

Keeping a separate Hungarian will for your Hungarian assets, carefully aligned with any home-country will so that the two do not revoke each other, is a common and practical arrangement.

How much is inheritance tax in Hungary?

Inheritance duty (öröklési illeték) is administered by the national tax authority. The general inheritance and gift tax rate is 18%, and a preferential 9% rate applies to residential property (PwC tax summary).

The most important point for families is the exemption: transfers on death between lineal relatives, including the surviving spouse, are exempt from inheritance duty. In practice this means children, parents, grandparents and the spouse usually inherit Hungarian assets without paying inheritance tax, while more distant heirs and non-relatives fall under the 18% or 9% rates.

Tax rules change most years, so treat these figures as the position for 2026 and confirm your own case with the tax authority or an accountant. The wider picture, including how estate value and other levies interact, is covered in the guide to tax planning for newcomers with significant assets.

What happens to Hungarian real estate you own?

Real estate located in Hungary always passes through Hungarian probate and must be re-registered in the national land registry in the heirs' names, whatever succession law you have chosen. The notary's estate resolution is the document that authorises this transfer of title, so heirs cannot deal with the property until probate closes.

Where the transfer involves anything beyond a plain registration, for example a property deed, a division agreement between heirs or a sale of the inherited home, Hungarian law requires the deed to be drawn up or countersigned by a Hungarian lawyer (ügyvéd) or notary before it can be registered. Heirs living abroad often act through a power of attorney so that they do not have to attend in person.

If you are still building your property base in the country, the mechanics of ownership and the acquisition rules are set out in the guide to buying property in Hungary as a foreigner.

What estate-planning steps should expats take?

A workable plan for an international resident of Budapest usually combines a few elements. First, decide which law you want to govern your estate and, if you want your national law, state that choice expressly in a will. Then make or update a Hungarian will for your Hungarian assets, ideally as a notarial public will recorded in the National Register of Wills.

From there, map the compulsory-share exposure, check the inheritance-duty position for each heir, and keep an up-to-date list of assets, accounts and documents that your family can find quickly. Those approaching this stage of life will also find useful context in the guide to retiring in Budapest and settling for the long term.

Because the pieces interact across two or more legal systems, a Hungarian notary or a family lawyer is the person who turns these intentions into documents that will actually hold up during probate. The section below points to that kind of help.

Frequently asked questions

Do foreigners pay inheritance tax in Hungary?

Close relatives pay nothing. Transfers on death between lineal relatives, including the surviving spouse, are exempt from Hungarian inheritance duty. Other heirs pay the general 18% rate, or a reduced 9% on residential property, as set out in the PwC tax summary for 2026.

Can I have my home country's inheritance law apply instead of Hungarian law?

Often yes. Under Regulation (EU) No 650/2012 you may expressly choose the law of a country whose nationality you hold to govern your whole estate, overriding the default rule of your habitual residence. The choice must be written clearly into a will (Regulation (EU) 650/2012).

Is a will I made abroad valid in Hungary?

Generally yes if the will was formally valid under the law of the place where it was made. It may need a certified Hungarian translation and it will still go through Hungarian probate before a notary. Many expats keep a separate Hungarian will for their Hungarian assets to avoid conflicts between documents.

Who handles probate in Hungary?

A public notary (közjegyző) conducts the mandatory probate procedure, determines the heirs, inventories the estate and issues a binding estate resolution that transfers the assets. The competent notary is assigned by law based on the deceased's last place of residence.

What is the compulsory share in Hungarian inheritance law?

It is the minimum protected for close family. Descendants, the spouse and parents who would otherwise inherit are entitled to one third of their intestate share, which they can claim against the heirs even if a Hungarian-law will leaves them out (source).