Inheritance is an important legal process that determines who receives the rights to a deceased person’s assets, including real estate, personal property, and financial liabilities. In Georgia, inheritance matters are governed primarily by the Civil Code of Georgia, with certain tax obligations regulated under the Tax Code.
This guide explains how inheritance works in Georgia—whether by will or by law—including how to manage property, meet legal deadlines, and resolve disputes.
Legal Framework: Inheritance in Georgia
The primary legal source for inheritance matters in Georgia is the Civil Code of Georgia. According to Article 1306, inheritance rights arise upon the death of the testator and may be exercised either based on a will or under the rules of legal succession.
If the deceased leaves a valid will, the inheritance process follows the wishes stated in that document. Otherwise, Georgian law establishes a strict order of heirs.
Additionally, the Tax Code of Georgia (Articles 57 and 82) governs the payment of any applicable taxes, including income tax on inherited property and the tax obligations of the deceased.
Inheritance by Will in Georgia
Who Can Inherit by Will?
According to Georgian law, any person or legal entity—regardless of citizenship—can be appointed as an heir in a will. This includes foreign individuals and international organisations.
How to Draft a Will in Georgia
A will must be personally prepared and signed by the testator. It can either be:
- Drafted and notarised in the presence of a notary and two witnesses, or
- Written and sealed privately by the testator and handed to the notary for safekeeping (without disclosing the contents).
The notarised version is entered into the official notarial archive. The will becomes valid only after the testator’s death and must be officially opened by the notary who received or certified it.
International Validity of Wills
A Georgian can legally dispose of property abroad. Similarly, a foreign will is recognised in Georgia if it is properly legalised and translated into Georgian. Notaries in Georgia routinely handle international estate matters, especially when cross-border property is involved.
Obligations and Rights of Heirs by Will
Heirs named in a will must submit a formal application to accept the inheritance within 6 months of the testator’s death. They must also meet any special conditions imposed in the will, such as caring for certain family members or maintaining real estate.
Notably, first-order heirs (e.g., minor children or dependent spouses) who are omitted from the will may still have a legal right to a mandatory share of the estate.
Revocation of a Will
A testator may revoke their will at any time before their death by either:
- Drafting a new will, or
- Filing a formal revocation at a notary office.
Inheritance by Law: Intestate Succession
If no valid will exists, the estate is distributed to heirs in the order defined by Article 1336 of the Civil Code. The legal succession follows these five levels:
- First-order heirs: Children (including adopted children), the spouse, and parents of the deceased.
- Second-order heirs: Siblings and, in their absence, nieces and nephews.
- Third-order heirs: Grandparents and great-grandparents on both the maternal and paternal sides.
- Fourth-order heirs: Aunts and uncles.
- Fifth-order heirs: Cousins and their descendants.
In each case, inheritance is divided equally among eligible heirs. If a higher-order heir exists, lower-level heirs are excluded from the inheritance.
Inheriting Real Estate in Georgia
Inheritance Procedure
The process of inheriting real estate or other assets in Georgia involves:
- Opening the inheritance case: This occurs at the moment of the testator’s death.
- Application submission: Heirs must apply to any notary office in Georgia within 6 months.
- Verification and certification: The notary verifies documents such as death certificates, identity documents, property records, and kinship documents.
- Inheritance certificate issuance: Once verified, the notary issues a certificate granting legal rights over the inherited property.
Inheritance of Property Abroad
If the deceased owned property abroad:
- The inheritance case must be opened under the laws of that country.
- Once the foreign inheritance certificate is issued, heirs can apply in Georgia to register their rights over local property.
- All foreign documents must be legalised and translated into Georgian.
Special rules apply if the deceased was not a Georgian or CIS citizen: the inheritance case must be handled in their country of citizenship before Georgian rights are recognised.
Territorial Principle
Georgia does not apply a territorial restriction to inheritance cases. You can open the case at any notary office, regardless of where the deceased lived or where the property is located.
Inheriting Debts and Liabilities
Heirs inherit not only the assets but also the outstanding debts and obligations of the deceased. This may include unpaid taxes, loans, or contractual responsibilities. Creditors may make claims against the estate before distribution.
Heirs must assess the total value of assets versus liabilities and may choose to renounce the inheritance if the debts exceed the assets.
Disputes and Special Cases in Inheritance
Heir Disputes
If heirs disagree on the division of assets, they may resolve the matter:
- Amicably, through a notarised agreement, or
- In court, if the notary refuses to issue the inheritance certificate due to contested claims.
Late Heirs or Missed Deadlines
A new heir who appears after the inheritance has been completed may petition the court for a share. Likewise, if an heir misses the 6-month deadline but can prove possession or use of the property, the court may grant their inheritance right retroactively.
Disinherited Heirs
A testator may exclude certain heirs from their will. However, children, dependents, and other protected classes may still claim a mandatory share unless disqualified by law (e.g., in cases of criminal conduct or abuse).
Real Estate Registration After Inheritance
Once the inheritance certificate is issued, heirs must register the inherited real estate with the National Agency of Public Registry (NAPR). This step formalises ownership and is essential for any future sale, lease, or transfer of the property.
Conclusion: Timely and Proper Inheritance Matters
Handling inheritance and real estate matters in Georgia requires timely action, proper documentation, and legal compliance. Whether you’re an heir, executor, or property owner planning your estate, understanding Georgian inheritance law helps prevent disputes, avoid unnecessary legal expenses, and ensure your rights are protected.
If you are a foreign national or non-resident dealing with inheritance issues in Georgia, Nomos Georgia offers professional legal services to assist you remotely. With a valid Power of Attorney, our team can manage notarial procedures, represent your interests, and help register inherited real estate, without your physical presence in the country.
Contact us today for a personalised consultation.
