Renunciation of Inheritance in Bulgaria — Procedure & Consequences

What you will learn in this article

• When it makes sense to renounce an inheritance
• The step-by-step procedure
• The form and content requirements for the declaration
• Why renunciation is irrevocable and what the exceptions are
• Why minors cannot renounce (Interpretive Decision 1/2021)
• What acceptance by inventory is and when it is the better alternative
• The consequences of renunciation for inheritance shares

When to renounce an inheritance

Renunciation is justified in certain situations where acceptance would cause more harm than benefit.

Debts exceed assets

The most common reason for renunciation is when the estate is burdened with debts that exceed the value of the assets. Under ordinary acceptance, the heir is liable without limitation for the deceased’s obligations — not only with the inherited property but also with their personal assets.

Inheritance subject to conditions or encumbrances

In some cases, the estate includes real property with registered mortgages, assets that are the subject of litigation, or maintenance obligations the heir does not wish to assume.

Tax considerations

When inheriting as a person outside the first group (surviving spouse and children), inheritance tax is due under the Local Taxes and Fees Act (LTFA). If the estate has a low value but the tax is significant, renunciation may be economically justified.

Desire to benefit other heirs

Renunciation may be motivated by a wish for the inheritance shares to pass to other heirs in the same group — for example, to the children rather than the surviving spouse.

Important: Before renouncing, thoroughly investigate the composition of the estate — there may be assets of which you are unaware (bank deposits, securities, company shares, receivables).

Step-by-step procedure

Step 1: Determine the composition of the estate

Before deciding to renounce, gather as much information about the estate as possible:

• Request a reference from banks regarding deposits and accounts.
• Check the Property Register for immovable property.
• Check the Commercial Register for interests in commercial companies.
• Request information from the National Revenue Agency (NRA) regarding tax liabilities.
• Check for pending court and enforcement proceedings.

Step 2: Prepare the documents

The following documents are required:

• Death certificate of the deceased (copy).
• Certificate of heirs — issued by the municipality at the deceased’s last permanent address.
• Identity document of the person renouncing.
• Declaration of renunciation — in written form.
• Proof of payment of the state fee — BGN 25 (approximately EUR 13).

Step 3: File the declaration with the district court

The declaration is filed with the district court at the place of opening of the inheritance — this is the court at the deceased’s last permanent address (Art. 1 IA). The declaration may be filed in person or through an authorised representative holding an express power of attorney with notarially certified signature.

Step 4: Entry in the special register

The district court reviews the declaration and orders its entry in the special register for acceptance and renunciation of inheritance (Art. 49(1) IA). The renunciation takes effect from the moment of entry in this register.

Step 5: Notify the other heirs

After the renunciation is entered, it is advisable to notify the remaining heirs, as your share will accrue to their shares.

Form and content of the declaration

The declaration of renunciation must be in written form and contain:

• Details of the heir — full name, personal identification number (EGN), address.
• Details of the deceased — full name, last permanent address, date of death.
• Basis for inheritance — by law (stating the family relationship) or by will.
• Clear and unconditional statement of renunciation — an unequivocal expression of intent to renounce the entire inheritance.
• Date and signature of the heir.

The declaration must not contain conditions, deadlines or limitations — renunciation is unconditional and indivisible. It is not permissible to renounce part of the inheritance and accept the remainder.

Irrevocability of renunciation

One of the most important aspects of renunciation is its irrevocability. Under Art. 52 IA, once made and entered in the special register, a renunciation:

• Cannot be withdrawn by the person who made it.
• Cannot be revoked by the court at the heir’s request.
• Cannot be amended or supplemented — for example, you cannot subsequently convert it into acceptance by inventory.

The only exception — creditors

Under Art. 56 IA, creditors of an heir who has renounced the inheritance to their detriment may apply to the court for annulment of the renunciation. This protection is analogous to the Paulian action under Art. 135 of the Obligations and Contracts Act (OCA).

Implied acceptance before renunciation

If, before filing the declaration of renunciation, the heir performed acts that constitute implied acceptance of the inheritance (Art. 49(2) IA), the renunciation is inadmissible. Implied acceptance occurs where the heir disposed of inherited property, asserted claims based on their status as heir, or used inherited property with the intention to appropriate it. Ordinary acts of preservation and management do not constitute implied acceptance.

Minors and inheritance — Interpretive Decision 1/2021

Interpretive Decision No. 1/2021 of 23 January 2024 of the General Assembly of the Civil Division of the Supreme Court of Cassation resolved the longstanding dispute regarding whether minors may renounce an inheritance.

The court’s ruling

The Supreme Court of Cassation held that renunciation of inheritance falls within the concept of “waiver of rights” under Art. 130(4) FC. Consequently:

• Minors (both under and over 14) cannot renounce an inheritance.
• Renunciation made on behalf of a child is void.
• Minors cannot renounce an inheritance even with the district court’s permission.

Options available to minor heirs

• They may accept the inheritance only by inventory (Art. 61(2) IA), which limits their liability to the value of the assets.
• The legal representative is not obliged to accept — they may leave the inheritance unclaimed until the minor reaches majority.
• Upon reaching 18 years of age, the individual personally decides whether to accept or renounce.
• Minor heirs are liable for debts only with inherited assets, not with their personal property.

Acceptance by inventory as an alternative

Acceptance by inventory is the “middle ground” between full acceptance and full renunciation. It is governed by Art. 60–62 IA.

What it involves

Under acceptance by inventory, the heir accepts the inheritance but is liable for the deceased’s obligations only up to the value of the assets included in the inventory. The heir’s personal property is protected.

Procedure

1. File an application with the district court at the place of opening of the inheritance.
2. Deadline — within 3 months of learning of the death (Art. 61(1) IA). No time limit for minors.
3. The inventory is compiled by a bailiff or notary by order of the court.
4. The inventory includes: immovable property, movable assets, bank deposits, receivables, company shares and other assets.

When to choose acceptance by inventory

• When you are unsure whether the liabilities exceed the assets.
• When the estate includes a property or item of sentimental value that you do not wish to lose.
• When you are a minor heir and cannot renounce.
• When you wish to preserve the possibility of receiving potential assets of which you are unaware.

Consequences of renunciation

For the renouncing heir

• Permanently loses the right to accept the inheritance.
• Bears no liability for the deceased’s obligations.
• Has no right to any assets in the estate.
• The renunciation cannot be subject to conditions or directed to a specific heir.

For the remaining heirs

Under Art. 53 IA, the renouncing heir’s share accrues proportionally to the remaining heirs in the same group. If all heirs in a given group renounce, the inheritance passes to the next group of statutory heirs.

Comparison table

Frequently asked questions

Need assistance?

If you need assistance with renunciation of inheritance, acceptance by inventory or inheritance planning, contact us for an individual consultation.

This article is for informational purposes only and does not constitute legal advice. For specific legal advice tailored to your situation, please consult a lawyer.