If you are an heir living abroad, settling an inheritance in Bulgaria can look like a task that requires weeks of leave, queues at the municipality and several flights there and back. In most cases it does not. With one well-drafted power of attorney, a lawyer in Bulgaria can obtain the documents, file the declarations, deal with the banks and utility providers, file a renunciation of the inheritance and even sell the inherited property – while you sign only once, in the city where you live.
This article is for Bulgarians abroad who inherit from a parent or another relative in Bulgaria. We look at how to prepare the power of attorney, what the attorney-in-fact can do on your behalf, which deadlines are running and what a realistic timetable looks like. If you are just getting to grips with the procedure, start with our general guide to the first steps in an inheritance in Bulgaria.
Do you have to travel to Bulgaria to settle the inheritance?
Almost never. Bulgarian law does not require the heir to appear in person at the municipality, the bank or the court – as a rule, the steps in an inheritance can be taken by an attorney-in-fact, provided the power of attorney is in the correct form. Some clients nevertheless prefer to sign the final notarial deed themselves when selling a valuable property.
The power of attorney is prepared once, but it must be sufficiently detailed. If it lacks an express power – for example to file a renunciation of the inheritance or to receive money from a bank – the institution will refuse, and a new power of attorney, a new certification and a new apostille will be needed.
Power of attorney from abroad: before a Bulgarian consul or a foreign notary
Option 1: before a Bulgarian consular mission
Bulgarian consular officers abroad carry out notarial certification of signatures and of the content of documents intended for use in Bulgaria. The advantage is that the document is in Bulgarian and needs neither an apostille nor a translation – it can be used directly in Bulgaria. The drawback is that there are few consulates, they often work by appointment only, and there is sometimes a wait of several weeks.
Option 2: before a local notary + apostille + certified translation
The second option is to sign the power of attorney before a notary in the country where you live. After that:
- Apostille. The foreign notary's signature and seal must be authenticated with an apostille under the 1961 Hague Convention. The apostille is affixed by the competent authority in the country concerned (usually a court or a ministry), not by the notary. If the country is not a party to the Convention, legalisation is required. There is an exception where a legal assistance treaty between Bulgaria and that country exempts documents from authentication.
- Translation into Bulgarian. If the power of attorney has not been drawn up bilingually, a certified ("legalised") translation must be made in Bulgaria – by a translator or agency that has a contract with the Ministry of Foreign Affairs.
A convenient practice is to make the power of attorney bilingual (in Bulgarian and the local language, in two columns), with the Bulgarian text prepared by your lawyer.
What form must the power of attorney take?
The form depends on the act the attorney-in-fact will perform. Under Art. 37 of the Obligations and Contracts Act (ЗЗД), an authorisation to conclude a contract for which the law requires a special form must be in that same form. For real estate transactions, which are concluded by notarial deed, the power of attorney must bear notarial certification of both the signature and the content. If you certify only the signature, the power of attorney will not be accepted for the sale of a property.
The safest approach is for the power of attorney to list expressly:
- obtaining the certificate of heirs, the death certificate and all searches from state and municipal authorities;
- filing the inheritance declaration and paying taxes and fees;
- representation before banks, including receiving money and closing accounts;
- transferring the electricity, water, heating, gas and telephone accounts;
- accepting, accepting under inventory or renouncing the inheritance before the district court;
- selling a specifically described property (with its address and cadastral identifier), with the power to negotiate the price and receive payment to a bank account;
- a power to delegate (substitute), if needed.
From our practice: The most expensive mistake is a power of attorney "for everything" that describes nothing specific. Banks, notaries and courts interpret powers strictly. We have seen cases in which the notary refused a transaction because the power of attorney did not identify the property. The procedure with the consulate or the apostille then starts all over again. Send the draft to your lawyer before you go to the notary.
What the lawyer can do on your behalf
With a power of attorney in the correct form, a lawyer in Bulgaria can take on practically the whole inheritance procedure:
- Documents. The extract of the death certificate and the certificate of heirs from the municipality at the deceased's last permanent address.
- Tracing the assets. Searches in the Property Register (a search by the deceased's name can now be done only through a lawyer), with the banks, with the Ministry of Interior (МВР) for cars, in the Commercial Register for company shares and in the Central Credit Register for loans. We have written about these searches in detail in our article on how to find a deceased person's accounts, properties, cars and company shares.
- Checking for debts. Searches for enforcement cases, public liabilities and loans, before you decide whether to accept the inheritance.
- Renunciation or acceptance under inventory. Filing the application with the district court and obtaining the certificate of entry.
- Tax declaration. Filing the declaration under Art. 32 of the Local Taxes and Fees Act (ЗМДТ) with the municipality and obtaining a certificate that the assets have been declared.
- Banks. Presenting the documents and receiving your share of the money in the deceased's accounts, with a transfer to your account abroad.
- Utility accounts. Transferring or closing the electricity, water, heating and gas accounts. The steps are described in our article on a deceased person's utility accounts.
- Partition or sale. Voluntary partition with the other heirs, sale of a property, or representation in court partition proceedings.
The whole process can be handled by email and video call, with you receiving scanned copies of every document.
Renouncing an inheritance and acceptance under inventory from abroad
If the deceased had debts, the decision whether to accept the inheritance matters more than anything else. A wrong step – for example withdrawing money from the account remotely – means that the inheritance has already been tacitly accepted (Art. 49(2) of the Inheritance Act).
Renunciation of an inheritance is made in writing before the district court judge at the deceased's last permanent address and is entered in a special register (Art. 52 of the Inheritance Act, ЗН). From abroad, this can be done in two ways:
- Through an attorney-in-fact. The application is signed by the lawyer, who is expressly authorised to renounce, on your behalf, the inheritance of the specific person. A general power of attorney is not enough.
- With your own signature. You sign the application abroad and send it to Bulgaria – by post, by courier or through a lawyer who will file it.
The law requires only written form. The Supreme Court of Cassation (Ruling No. 85 of 20.04.2022 in private civil case No. 779/2022) held that the court cannot require notarial certification of the signature. In practice, however, most district courts, including the Sofia District Court, still require it when the application is not filed in person. So, to avoid delays, the safest course is to have the signature certified – before a consul or before a local notary with an apostille. If you file through an attorney-in-fact, the power of attorney must expressly authorise them to renounce the inheritance.
Acceptance under inventory must be declared within three months of learning that the succession has opened, and the court may extend this by up to three more months (Art. 61(1) of the Inheritance Act). Those three months pass quickly while waiting for a consulate appointment, so if debts are suspected, start on the power of attorney immediately.
If you live in another EU country, Regulation (EU) No 650/2012 (Art. 13) gives you one more option. The declaration accepting or waiving the succession can be made before the courts of the country of your habitual residence, if local law allows such a declaration before a court. In practice, however, the Bulgarian court needs to learn of it for it to be reflected in Bulgaria. Discuss with your lawyer which route is faster in your country.
If the deceased lived or died abroad
Death certificate drawn up abroad
If the death was registered by a foreign authority, the certificate must be passed to the Bulgarian consulate or directly to the municipality at the permanent address in Bulgaria, with a certified translation. The law provides for this to be done within six months of the certificate being drawn up (Art. 70 of the Civil Registration Act). Until the death is recorded in the Bulgarian population register, the municipality will not issue a certificate of heirs – so this is the first task. For documents from EU countries, the multilingual standard forms under Regulation (EU) 2016/1191 can save you the apostille and the translation.
Which law applies and which court has jurisdiction?
For deaths on or after 17 August 2015, Regulation (EU) No 650/2012 applies in the EU countries. The general rule is that succession is governed by the law of the country in which the deceased had their habitual residence at the time of death (Art. 21). The courts of that same country have jurisdiction (Art. 4). The deceased may have chosen, by will, the law of the country of which they were a national (Art. 22). This is why the estate of a Bulgarian who lived for years in Germany or Spain may be governed by German or Spanish law – even for the flat in Sofia.
European Certificate of Succession
The European Certificate of Succession (ECS, in Bulgarian ЕУН) is a document that proves who the heirs are and what rights they have in all EU countries bound by the Regulation (all except Denmark and Ireland). It does not replace the Bulgarian certificate of heirs, but it is extremely useful when the estate is spread over several countries.
- In Bulgaria, the application is filed with the district court at the deceased's last permanent address. If there is none, at their last address in the country, and if there is no address in the country, with the Sofia District Court (Art. 627e of the Civil Procedure Code). This applies where the Bulgarian court has jurisdiction under the Regulation.
- An ECS issued abroad is recognised in Bulgaria without any special procedure. Banks and the Registry Agency, however, work with a certified copy, which as a rule is valid for 6 months. Keep an eye on that period.
Inheritance declaration and taxes when you are abroad
The deadline for the declaration under the Local Taxes and Fees Act is not extended because the heir lives abroad. The declaration is filed within 6 months of the opening of the succession – from the date of death (Art. 32(1) of the Local Taxes and Fees Act).
- Where it is filed. With the municipality of the deceased's last place of residence. If they lived abroad, with the municipality where most of their assets in Bulgaria are located.
- Who files it. It is enough for one heir to file it on time. It also benefits the others (Art. 32(5) of the Local Taxes and Fees Act). In practice this is often the heir who lives in Bulgaria, or the lawyer.
- More distant heirs. For heirs who are not a spouse, descendant, parent, brother or sister, the 6-month period runs from learning that the succession has opened (Art. 32(2) of the Local Taxes and Fees Act).
- Tax. The spouse, children, grandchildren and parents pay no inheritance tax (Art. 31(2) of the Local Taxes and Fees Act). The tax affects brothers and sisters and more distant heirs, and only on a share exceeding BGN 250,000 (about EUR 127,823).
- Assets abroad. Under the Act, assets inherited abroad by Bulgarian citizens are also taxable (Art. 29 of the Local Taxes and Fees Act). They are exempt if inheritance tax has been paid on them in the country concerned (Art. 38(1)(8) of the Local Taxes and Fees Act).
Check the rules in the country where you live as well – some countries tax inheritances received from abroad.
How to sell an inherited property without coming to Bulgaria
Selling an inherited property remotely is entirely possible. It does, however, require a little more preparation than an ordinary transaction.
- Put the ownership in order. The buyer will ask for the certificate of heirs, the deceased's title document, a tax assessment and proof that the inheritance has been declared.
- Agree with your co-heirs. The whole property can be sold only if all the heirs take part – in person or through attorneys-in-fact. If you are selling only your undivided share to a third party, you must first offer it to the other co-owners (Art. 33 of the Property Act).
- Power of attorney for the sale. With notarial certification of both the signature and the content (Art. 37 of the Obligations and Contracts Act), with the property precisely described, a minimum price and a bank account for the payment.
- Preliminary contract and notary. The attorney-in-fact signs the preliminary contract and the final notarial deed. The price is transferred to your account, including one abroad.
A good buyer will ask for full due diligence, so prepare the documents the way their lawyer will check them – see what legal due diligence before buying property involves. The cleaner the paperwork, the faster the transaction will close.
Sample timetable and checklist for an heir abroad
The indicative timetable below is for a typical case: a deceased parent in Bulgaria, two heirs, one of whom lives abroad, one flat and bank accounts.
| Stage | What happens | Who acts | Indicative time |
|---|---|---|---|
| 1 | Consultation, draft power of attorney | Lawyer | 1–3 days |
| 2 | Signing before a consul or notary, apostille | You | 1–4 weeks (depending on the country) |
| 3 | Sending the original by courier, translation | You / lawyer | 3–10 days |
| 4 | Certificate of heirs, searches for assets and debts | Lawyer | 1–3 weeks |
| 5 | Decision: accept, accept under inventory or renounce | You, on the lawyer's advice | within 3 months of learning of the succession |
| 6 | Inheritance declaration to the municipality | Lawyer or co-heir | within 6 months of the death |
| 7 | Banks and utility accounts | Lawyer | 2–6 weeks |
| 8 | Partition or sale of the property | Lawyer + co-heirs | 1–3 months |
A short checklist before you go to the notary:
- a valid Bulgarian or foreign identity document (as it will be stated in the power of attorney);
- your Bulgarian personal number (ЕГН) and the deceased's exact details;
- an exact description of the property, if you will be selling (address, cadastral identifier);
- a draft power of attorney approved by your lawyer;
- information on where the apostille is issued in your country.
Frequently Asked Questions (FAQ)
Can I settle an inheritance in Bulgaria without travelling?
Yes. Almost all the steps in an inheritance – documents, searches, the tax declaration, banks, utility accounts, renunciation and the sale of a property – can be carried out by an attorney-in-fact in Bulgaria. You need a power of attorney in the correct form, certified before a Bulgarian consul or before a local notary with an apostille. For the general order of steps, see our article on the first steps in an inheritance.
What power of attorney is needed to sell an inherited property?
To sell a property, the power of attorney must bear notarial certification of both the signature and the content (Art. 37 of the Obligations and Contracts Act). Certification of the signature alone is not enough. The power of attorney must describe the property and the attorney-in-fact's powers precisely. If it is certified abroad, an apostille and a translation into Bulgarian are also needed.
Does a power of attorney from the consulate need an apostille?
No. A power of attorney certified by a Bulgarian consular officer is a Bulgarian document and is used directly in Bulgaria without an apostille or translation. An apostille is needed when the power of attorney is certified by a foreign notary. There is an exception for countries with a legal assistance treaty that exempts documents from authentication.
Can I renounce an inheritance from abroad?
Yes. Renunciation can be filed by an attorney-in-fact holding an express power to renounce the inheritance of the specific person, or by your own application sent to the district court at the deceased's last address. The law requires written form. Many courts, however, ask for a notarised signature, so it is safer to have it certified. Renunciation is possible only if you have not tacitly accepted the inheritance.
Is the deadline for the declaration extended if I live abroad?
No. The declaration under Art. 32 of the Local Taxes and Fees Act is filed within 6 months of the death, wherever the heir lives. It is enough for one heir to file it on time for it to benefit the others as well. If the deceased lived abroad, the declaration is filed with the municipality where most of their assets in Bulgaria are located.
What is a European Certificate of Succession, and do I need one?
It is a document under Regulation (EU) No 650/2012 that proves who the heirs are and what their rights are in all EU countries bound by the Regulation. It is useful when the assets are in several countries – for example, an account in Germany and a flat in Bulgaria. In Bulgaria it is issued by the district court at the deceased's last permanent address. Certified copies are usually valid for 6 months.
How do I find out what assets the deceased left if I am abroad?
A lawyer with a power of attorney can make enquiries with the banks, the Property Register, the Ministry of Interior, the Commercial Register and the Central Credit Register. The searches are made with the certificate of heirs. What exactly is checked, and where, is described in our article on tracing a deceased person's bank accounts, properties and company shares.
Who will take care of the electricity and water bills for the home?
If nobody lives in the inherited home, the attorney-in-fact can transfer the accounts into an heir's name or request their temporary suspension, if the company allows it. This avoids accumulated debts and charges. For details, see our article on transferring electricity, water, heating and gas accounts after a death.
Can I sell just my share of the inherited property?
Yes, you can sell your undivided share. If you are selling it to someone outside the circle of co-owners, you must first offer it to the other co-owners (Art. 33 of the Property Act). In practice buyers are rarely interested in an undivided share, so more often a sale of the whole property or a voluntary partition is agreed. To see how the buyer will check the documents, read our article on legal due diligence before buying property.
How long does it take to settle an inheritance from abroad?
Where the heirs agree, the main steps – power of attorney, documents, declaration, banks – usually take two to four months. A sale or partition adds more time. The slowest part is preparing the power of attorney, so start with that.
How can we help you?
We work with clients from many countries who inherit property and accounts in Bulgaria. We prepare the power of attorney together with you – bilingual if needed – and take care of everything in Bulgaria, keeping you informed at every step. The information in this article is general and does not replace advice on your particular case, especially when the estate is spread over several countries.
If you still have to decide whether to accept the inheritance, or you want to sell an inherited property without travelling, our family and inheritance law team will guide you. Contact us to settle your inheritance in Bulgaria remotely.
