Croatian Real Estate Succession Guide

Published on October 21, 2025 and written by Cyril Jarnias

Real Estate Inheritance in Croatia: A Complex Legal Process

In Croatia, real estate inheritance is a legally complex process that often generates significant interest due to its substantial impact on family wealth. This country, rich in cultural diversity and history, imposes strict regulations regarding property transfers following an individual’s death.

Understanding the steps and key players in this procedure can make all the difference for heirs seeking to preserve and optimize their acquisition.

Demystifying the Inheritance Process

This article aims to demystify the process by exploring:

• Legal aspects
• Tax implications
• Common practices governing real estate allocation in Croatia

Understanding Croatian Inheritance Legislation

The legal framework for real estate inheritance in Croatia primarily relies on the Inheritance Act (Zakon o nasljeđivanju), as well as European regulations for cross-border situations.

Key Relevant Laws and Articles:

• Inheritance Act: defines the distribution of assets, rights, and obligations among heirs. Article 11 specifies that if the deceased has no living relatives, the surviving spouse inherits the entire estate.
• European Regulation No. 650/2012 (Art. 21 §1): since August 17, 2015, in international inheritance cases, the law of the deceased’s last habitual residence applies to all assets.

Legal Inheritance Process:

1. Opening of inheritance proceedings before the competent court or designated notary.
2. Establishment of an inventory of real and personal property.
3. Identification of heirs according to will or legal intestacy rules.
4. Official publication to allow potential creditors or unknown heirs to come forward.
5. Court decision officially allocating assets to heirs.

Heirs’ Rights:

• Children and spouses generally benefit from a reserved share; they are prioritized during distribution.
• In the absence of a will (intestate succession), the estate is distributed according to legal order:
  • Spouse
  • Children
  • Parents
  • Other close family members

Example (Article 11)
If no parents are alive at the time of death, the surviving spouse inherits everything.

Associated Tax Obligations:

Starting January 2025:

• All property owners will pay a new annual tax on real estate (both nationals and foreigners).
• The tax replaces the one previously applied only to secondary residences.
• Upon acquisition, a one-time tax equivalent to 3% of the real estate purchase price, payable by each new acquirer.

Taxation	Details
Annual tax	Paid by all property owners starting each March
Acquisition tax	3% during real estate transfer

Important tax note
Children and spouses do not pay direct inheritance tax; other beneficiaries may be subject to variable taxation depending on their family degree.

Differences Between Testate and Intestate Successions:

Type	Definition	Procedure
Testate	Succession according to will left by deceased	Court verifies validity then applies wishes expressed in official document
Intestate	No existing or valid will; strict application of Croatian legal rules	Shares allocated following family hierarchical order determined by law

In all cases:

• The primary role falls to the local court which supervises all real estate transfers to ensure compliance with applicable national and European law.

Specific Regulations for Foreigners:

• EU/EEA citizens: same rights as Croatian citizens for purchase/inheritance except agricultural/forest land; fast administrative procedure.
• Non-EU/EEA citizens: purchase/inheritance possible subject to reciprocity + mandatory ministerial authorization; file processed over several weeks/months.
• General prohibition for all foreigners regarding agricultural/forest land in Croatia.

Key Administrative Steps:

1. Obtaining Croatian tax number OIB
2. Opening local bank account
3. Verifying land title via notary or specialized lawyer
4. Submitting complete file to competent ministry if non-EU citizen

Recent Legislative Changes & Illustrative Examples:

The tax reform effective early 2025 introduces a new universal real estate tax aimed at harmonizing national/international tax treatment while eliminating the previous distinction between primary/secondary property.

Since August 2015, all international inheritances involving a foreign resident automatically follow the national law related to the last habitual domicile, significantly simplifying cross-border estate management.

Synthetic List – Essential Points:

• Croatian law gives priority to spouses/children in intestate succession.
• Direct application of European regulation for any succession with international dimension after August 2015.
• Recent tax reform expands annual real estate taxation starting March following acquisition/estate transfer.

Steps to Inherit Property in Croatia

Death Declaration and Legal Obligations

The procedure must begin with the official death declaration of the property owner.

A death certificate or extract from the death registry must be issued by local authorities (civil registry office).

This document is transmitted to the competent municipal court, which automatically opens the inheritance.

The court typically appoints a public notary to conduct the inheritance procedure.

Typical timeframe: procedure opening within weeks following death.

Will Search

Verification of will existence with notary, court, or official registries.

In Croatia, a will can be:

• Deposited with a public notary.
• Entrusted to a trusted person (who must deliver it to the notary after death).
• Registered in the Central Will Registry.

It’s advisable to contact the local notary or court of the deceased’s last domicile for information.

Practical advice: Explicitly request verification of all registries during inheritance opening.

Inheritance Regulation and Executor Appointment

The notary conducts the inheritance procedure under court mandate.

They identify legal or testamentary heirs, legatees, and relevant assets.

If a will designates an executor, they ensure recognition and official investiture.

Otherwise, the notary or court may appoint an estate administrator to manage liquidation.

Typical timeframe: complete inheritance procedure generally lasts 3 to 9 months, depending on complexity.

Debt and Tax Obligation Verification

Before any distribution, the notary conducts verification of deceased’s debts:

• Bank loans
• Unpaid tax charges
• Bills and current expenses related to the property

Heirs have inventory rights to accept or refuse inheritance up to net assets.

Tax obligations include inheritance tax (exempt for close relatives, but due beyond certain degree) and property tax regularization.

Practical advice: request land registry extract and mortgage status to verify absence of encumbrances.

Property Transfer and Registration

Once inheritance settled, notary issues distribution deed or property transfer decision.

Heirs must file this decision with the Croatian land registry (Zemljišna knjiga) for property registration in their name.

Required documents:

• Inheritance decision
• Heir’s identification
• Proof of tax payment if applicable

Registration fees are generally low (approximately 2-4% of property value for non-direct line transfers).

Typical timeframe: land registration takes 2 to 8 weeks depending on office workload.

Step	Authority/Main Actor	Approximate Timeframe	Practical Tips
Death Declaration	Civil Registry Office	1-2 weeks	Ensure obtaining official certificate
Inheritance Opening	Court/Notary	2-4 weeks	Verify territorial jurisdiction
Will Search	Notary/Registry	1-2 weeks	Request verification of all registries
Executor/Admin. Appointment	Notary/Court	1-2 months	Accept/Refuse role if proposed
Debt Verification	Notary	1-2 months	Demand detailed inventory
Property Transfer	Land Registry	2-8 weeks	Complete file before submission

General Advice:

• Be accompanied by notary or lawyer familiar with Croatian law.
• Prepare all identity documents and kinship proofs in advance.
• Verify property tax situation before any registration steps.
• Anticipate administrative delays, which may extend in case of disputes or multiple heirs.

Important text:

In Croatia, real estate inheritance is a regulated procedure largely entrusted to a public notary acting under court mandate. Rigor in file preparation, prior debt verification, and compliance with land registration formalities are essential for smooth and secure transfer of inherited property.

Notary’s Role in International Inheritance in Croatia

The Croatian notary plays a central and specialized role in managing international inheritances, thanks to their mastery of cross-border procedures and ability to coordinate with professionals from other jurisdictions.

Specific Competencies of Croatian Notary in International Inheritance:

• Expertise in applying European succession regulation (EU No. 650/2012), which determines applicable law based on deceased’s last habitual residence.
• Active coordination with foreign notaries or lawyers to verify heirs’ rights when estate is distributed across multiple states.
• Ability to interpret and simultaneously apply Croatian law and international standards related to cross-border successions.

Notary Assistance Process:

• Verification of will validity according to Croatian legislation, including authenticity, compliance with legal forms, and correct interpretation of wishes expressed in international context.
• Systematic heir search: consultation of public registries, communication with foreign institutions if necessary, thorough document analysis to identify all potential beneficiaries.
• Equitable asset distribution according to Croatian law: establishment of precise inventory, potential consideration of legislative choices made by deceased (e.g., applicable foreign law).

Administrative Steps Requiring Crucial Notary Intervention:

• Official authentication of all inheritance-related documents (foreign will, international civil status certificate).
• Formal registration with competent authorities (municipal court or national registry), particularly during legal transfer of real or personal property located in Croatia.

Synthetic List — Key Steps Managed by Notary:

1. Official opening of inheritance proceedings
2. Notification to concerned parties
3. Document collection and authentication
4. Will verification
5. Exhaustive heir identification
6. Precise determination of concerned estate
7. Material and legal organization of distribution among beneficiaries

Proactive Management of Potential Conflicts & Tax Compliance:

Potential Conflict	Notarial Intervention	Guarantee Provided
Divergent interpretation between national laws	Multidisciplinary coordination with foreign experts; uniform application of EU Regulation 650/2012	Enhanced legal security for all parties
Dispute among international heirs	Notarial mediation; court recourse if necessary	Rapid resolution & compliance with local/international law
Tax risks related to cross-border transfer	Adapted tax advice; meticulous verification with Croatian & foreign tax authorities	Strict compliance with local/international tax obligations

The notary thus accompanies all steps aimed at ensuring smooth and secure succession in Croatia while guaranteeing perfect compliance with national and European legal requirements.