Inheritance and Testament in Serbia: A Guide for Foreigners » Welcome to Serbia

Inheritance and Testament in Serbia: A Guide for Foreigners

All You Need to Know About Inheritance and Testament in Serbia as a Foreigner.
In Serbia, inheritance and testamentary matters involving foreign citizens are regulated by both domestic law and international agreements. The Serbian Law on Inheritance and relevant international treaties govern the rights and obligations of foreign citizens when dealing with estates located in Serbia or concerning Serbian citizens abroad.

 

 

Here are key points to consider regarding testament (wills) and inheritance for foreign citizens in Serbia:

 

 

 

 

1. Applicable Law

 

  • Lex Domicilii: Serbian inheritance law generally follows the principle of lex domicilii, meaning that the law of the deceased’s country of domicile (residence) at the time of death applies to the inheritance. However, the law applicable to the estate may vary depending on the nature and location of the property.
  • Immovable Property: For real estate (immovable property) located in Serbia, Serbian law typically governs its inheritance, regardless of the deceased’s nationality.
  • Movable Property: In the case of movable property (e.g., bank accounts, personal belongings), the law of the deceased’s last domicile is usually applied unless there is a valid will specifying otherwise.

 

 

 

2. Testamentary Freedom

 

    • Foreign citizens have the option to create a will (testament) either under Serbian law or the law of their home country. A will can encompass movable and immovable assets, provided it adheres to legal formalities.
    • Serbian law allows foreign nationals to choose the legal system governing their will (either Serbian law or the law of their home country), as long as this choice is clearly expressed in the testament.
    • The will must comply with formal requirements, such as being in writing and signed, and it can be notarized or registered with the relevant Serbian authorities for added validity.

 

 

 

3. Legal Succession (Intestate Inheritance)

 

    • In the case of a foreign citizen passing away without a will (intestate) and owning assets in Serbia, Serbian law will govern the inheritance of immovable property situated in Serbia. This means that the estate will be distributed according to Serbian intestate rules, with priority given to the spouse, children, and other close relatives.
    • Foreign relatives of the deceased can inherit property in Serbia under the same conditions as Serbian citizens; however, issues of taxation, recognition of inheritance rights, and cross-border legal cooperation may arise.

 

 

 

4. Reciprocity Principle

 

    • In some cases, Serbia applies the principle of reciprocity when determining the inheritance rights of foreign citizens. This means that if a Serbian citizen can inherit property in the foreigner’s home country under similar conditions, the foreign citizen can also inherit property in Serbia.
    • Serbia has treaties with some countries, especially within the region or the European Union, to simplify inheritance procedures and ensure mutual recognition of inheritance rights.

 

 

5. Inheritance Tax

 

      • Serbia imposes an inheritance tax on property inherited within the country, but the tax rate depends on the relationship between the heir and the deceased. Close relatives (e.g., spouses and children) are generally exempt or face lower rates, while more distant relatives or unrelated heirs may face higher tax rates.
      • Foreign citizens inheriting property in Serbia are subject to the same tax rules as Serbian citizens.

 

6. International Treaties

 

    • Serbia is a signatory to various international agreements, such as the Hague Convention on the Conflicts of Laws Relating to the Form of Testamentary Dispositions, which ensures that wills drafted in accordance with the legal requirements of one country are recognized in another. Foreign wills may, therefore, be valid in Serbia if they comply with either Serbian law or the law of the deceased’s home country.
    • The European Convention on Human Rights also protects property rights across borders, and EU nationals, in particular, may benefit from simplified procedures under bilateral agreements between Serbia and EU countries.

 

 

7. Recognition of Foreign Court Decisions

 

    • In cases of inheritance disputes involving foreign citizens or property located abroad, Serbian courts may need to recognize foreign court decisions. For a foreign judgment regarding inheritance to be enforced in Serbia, it must go through a process called exequatur. This process ensures that the foreign judgment aligns with Serbian public policy and legal principles.

 

 

8. Probate Process

 

    • The probate process in Serbia is conducted through local courts, and foreign citizens may need to appoint a legal representative in Serbia to handle the process if they do not reside in the country.
    • If the deceased leaves behind property in both Serbia and another country, there may be parallel probate proceedings in each jurisdiction. Coordination between these legal systems is often necessary to ensure the smooth transfer of assets to the rightful heirs.

 

 

Key Points:

 

  • Foreign citizens can inherit both movable and immovable property in Serbia.
  • Serbian law generally governs immovable property located in Serbia, even for foreign nationals.
  • Foreign citizens may draft wills in accordance with either Serbian law or their home country’s laws.
  • Serbia recognizes foreign wills and inheritance rights, subject to certain legal conditions and treaties.
  • Inheritance tax applies, and the same tax rules are applied to foreign and domestic heirs.

 

For dealing with inheritance matters in Serbia, foreign citizens may benefit from legal advice to navigate the complexities of cross-border inheritance.

Latest Posts