Real Estate Succession Guide for Madagascar

Published on October 4, 2025 and written by Cyril Jarnias

Navigating the Maze of Real Estate Succession in Madagascar

Navigating the maze of real estate succession in Madagascar can prove complex due to the specific legal and cultural aspects attached to it. In this country where land holds a central place in the economy and family life, it is crucial to understand the complete procedure and current legislation to ensure a transfer that is both legal and fair.

From administrative steps to estate planning, each stage requires particular attention to avoid disputes. This article therefore aims to guide you meticulously through the intricacies of Malagasy real estate succession, providing you with practical advice and detailed information for a serene and efficient management of your real estate inheritance.

Anticipating Cross-Border Transfer

In Madagascar, the transfer of real estate property to heirs residing abroad is governed by Law No. 68-012 of July 4, 1968, relating to successions, wills, and donations. This legislation constitutes the legal foundation for any succession matter on Malagasy territory.

For heirs residing abroad who are to receive property located in Madagascar, it is important to note that the default applicable law is that of the deceased’s habitual residence at the time of death. However, the deceased can expressly choose in their will the law they wish to apply to their succession, particularly in cases of multiple nationalities.

Administrative and Legal Requirements

To benefit from customs duty exemption when importing inherited goods from abroad, several conditions must be met:

• The applicant must be the heir of the deceased up to the fourth degree
• The applicant must reside in Madagascar
• The inherited goods must show signs of use
• The importation must be done in one single shipment within one year from the taking of possession

The necessary documents to provide to the Legislation and Regulation Service include:

• Certificate of domicile in Madagascar
• Certificate from the authorities of the place of departure or from a notary certified by the Embassy or Consulate
• Death certificate of the deceased
• Document establishing the family relationship between the applicant and the deceased
• Will or other document establishing the succession devolution

Tax Implications

Regarding taxation, heirs and universal legatees are required to pay certain charges on the estate assets according to a specific order established by Malagasy law. It is important to note that if the estate value is greater than or equal to 5,000 euros, the intervention of a notary becomes mandatory to establish the necessary documents.

Aspect	Requirement
Residence	The beneficiary must reside in Madagascar for the customs duty exemption
Deadline	Importation in one single shipment within the year following the taking of possession
Documentation	Death certificate, domicile certificate, proof of relationship, will
Notarial Intervention	Mandatory if the estate exceeds 5,000 euros

Practical Tips for Non-Resident Heirs

For individuals living abroad who own property in Madagascar, it is recommended to anticipate their succession through a will, particularly by specifying the desired applicable law. Although one can choose the applicable law for their succession by will, one cannot choose the applicable tax regime.

For non-resident heirs, it may be wise to appoint a legal representative in Madagascar to facilitate administrative procedures. The complexity of international successions may require the assistance of a lawyer specialized in succession law to navigate this process effectively.

Inheriting Property in Madagascar: Rights and Procedures

Real estate succession in Madagascar is primarily governed by Law No. 68-012 of July 4, 1968, relating to successions, wills, and donations. This legislation establishes that upon the opening of the succession, it is transferred by operation of law to the heirs without the need for any particular formality, which simplifies the initial transfer of property.

Inherent Rights and Taxation

• Heirs automatically acquire rights to real estate properties after the owner’s death.
• Fees are to be expected, notably taxes related to the inheritance declaration and property transfer. These taxes vary according to the property value and the relationship between the heir and the deceased.
• Certain tax exemptions may apply depending on particular situations or close family ties.

Administrative Procedures for Recognition and Legal Transfer

1. Obtaining Essential Documents:
   • Death certificate of the deceased,
   • Certificates proving residence,
   • Legalized identity copies of the heirs.
2. Role of the Notary:
   • The notary plays a central role in the liquidation and distribution of the estate,
   • They ensure the authentication of documents necessary for the legal transfer,
   • In case of disagreement between heirs or dispute, a notary may be appointed by the court to proceed with a judicial partition.
3. Land Registration System:
   • After agreement between heirs or a court decision, official registration with the Malagasy land service must be carried out to guarantee definitive legal recognition.

Influence of Customary Laws

Especially in rural areas, customary rules have a notable influence on real estate successions:

• The principle of masi-mandidy, deeply rooted in Malagasy culture since before Andrianampoinimerina, often assimilates the testamentary will as a sovereign word respected by all family members.
• These traditions can sometimes take precedence over certain written provisions if they are generally accepted in a local community.

Practical Tips to Facilitate the Process

To avoid unnecessary complications during a real estate succession in Madagascar:

• Carefully gather all official documents related to the deceased (death certificate, land titles),
• Check if a will exists to respect its validity according to the modalities provided by law,
• Quickly consult a notary upon the opening of the succession to clarify rights and obligations,
• Inquire locally about any potential customary rules that might impact your case, especially in rural areas,
• Anticipate fees related to inheritance taxes by inquiring with the competent tax services.

Common pitfalls notably include:

• The absence or loss of indispensable official documents (death or property certificates),
• Family conflicts delaying or even blocking the distribution without judicial intervention,
• Lack of knowledge of local customary specifics that can lead to disputes,

Following these recommendations allows for better navigation of administrative procedures while ensuring that your inheritance rights are legally recognized with efficiency.

Understanding Inheritance Rights for Foreigners

The legal framework for successions in Madagascar is based on Law No. 68-012 of July 4, 1968, which establishes the foundations of Malagasy inheritance law, combining both ancestral customs and rules of human progress. This legislation is structured around 130 articles divided into five titles, preceded by a preliminary title grouping general provisions relating to the opening of successions and the capacity required to inherit.

Fundamental Principles Applicable to Foreigners

The opening of a succession in Madagascar takes place at the domicile of the deceased, and all succession actions fall under the jurisdiction of the court of that domicile. For foreigners owning property in Madagascar, this principle is particularly important as it determines the competent jurisdiction.

Conditions for Customs Exemption for Foreign Heirs

To benefit from customs duty exemptions when inheriting goods from abroad, two essential conditions must be met:

• The applicant must be the heir of the deceased up to the fourth degree
• The applicant must reside in Madagascar

Law Applicable to International Successions

In the international context, determining the law applicable to a succession involving foreigners can prove complex. By default, it is the law of the deceased’s habitual residence at the time of death that applies. However, a person with multiple nationalities can expressly choose, by will, the national law they wish to apply to their succession.

Deadlines and Declarative Obligations

The inheritance declaration must be made within six months following the date of death when it occurred in France. For foreigners residing in Madagascar, it is advisable to verify the specific deadlines applicable according to Malagasy legislation.

Inheritance Taxation and Risk of Double Taxation

Situation	Applicable Rule
Deceased domiciled in Madagascar, heir abroad	Application of Malagasy tax rules
Deceased domiciled abroad, heir in Madagascar	Possible exemption under conditions
Dual residence	Risk of double taxation

In the absence of a tax treaty between Madagascar and the heir’s country of residence, there is a real risk of double taxation. For example, if an heir has been domiciled in France for at least six years during the ten years preceding the death, France may tax all assets, including those located in Madagascar.

Practical Recommendations

Given the complexity of international civil and tax rules regarding succession, it is strongly recommended for foreigners owning property in Madagascar:

• To establish an international will clearly specifying the applicable law
• To conduct an expatriation asset review
• To consult experts in international succession law

Preparing one’s succession in advance is particularly important for internationally mobile persons, to avoid legal and tax complications for their heirs.

The Role of the Notary in an International Succession

The notary plays a fundamental role in international successions involving real estate in Madagascar. Their mission revolves around several essential responsibilities that guarantee the legal security of transactions and respect for the rights of heirs.

Specific Responsibilities of the Notary in the International Context

The notary must determine the law applicable to the succession according to the principles of private international law. This crucial step allows for the identification of the legal framework that will govern all estate assets, whether movable or immovable. In Madagascar, the notary or public authenticating officer is responsible for drawing up public deeds, notably wills, in the presence of two witnesses in accordance with Malagasy legislation.

The notary also facilitates the translation and validation of international documents necessary for the settlement of the succession. This task involves obtaining certified true translations for all foreign deeds and their legalization or apostille to guarantee their admissibility before Malagasy authorities.

Managing Difficulties Related to Different Legislations

Difficulty	Solution Provided by the Notary
Conflicts of Laws	In-depth analysis of bilateral conventions and application of private international law rules
Double Taxation	Implementation of tax treaties to eliminate taxation by two states on the same transaction
Recognition of Foreign Deeds	Adapted authentication and legalization procedures

The notary must navigate between different legal systems, particularly when the succession involves foreign elements. They must identify the heirs and verify their rights according to the applicable law, while taking into account the specificities of Malagasy law.

Key Steps Requiring Notarial Intervention

• Establishment of the act of notoriety proving heir status, mandatory when the estate amount is greater than or equal to 5,000 euros
• Authentication of succession documents
• Verification of the identity and rights of foreign heirs
• Drafting of real estate property transfer deeds
• Coordination with tax authorities for mandatory declarations

The notary’s intervention is particularly important for obtaining the certificate of domicile in Madagascar and the certificate from the authorities of the place of departure or from a notary certified by the Embassy or Consulate, documents indispensable for customs exemptions in the context of inheriting goods from abroad.

Particular Skills Required

The notary handling international successions must possess in-depth expertise in private international law and precise knowledge of applicable bilateral conventions. They must master the procedures for legalization and apostille of foreign documents and understand cross-border tax implications.

Essential Documents to Gather or Authenticate

• Certificate of domicile in Madagascar
• Certificate from the authorities of the place of departure certified by the Embassy or Consulate
• Foreign will requiring authentication
• Act of notoriety establishing heir status
• Identity documents of foreign heirs
• Title deeds of real estate properties located in Madagascar

Importance of Communication Between International Notaries

Collaboration between notaries from different countries is essential to ensure the efficiency and legal security of the succession. This cooperation allows for the exchange of information on estate assets, verification of the authenticity of foreign documents, and coordination of procedures in each concerned jurisdiction.

International Tax Implications

The notary must take into account bilateral tax treaties to avoid double inheritance taxation. They must inform the heirs of declarative obligations in each concerned country and of the mechanisms for eliminating double taxation provided by international conventions. This international tax expertise constitutes a significant added value of the notary in the context of a succession involving real estate in Madagascar.