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Inheritance law in Luxembourg is primarily governed by the Luxembourg Civil Code. The rules cover how a deceased person’s assets are distributed among heirs, whether there is a will or not. The regime includes forced heirship protections and mechanisms for probate and estate administration.
The practical process usually involves a notary (notaire) to certify the will, inventory the estate, and oversee transfers. In Luxembourg, a surviving spouse and children may have reserved portions under the law, which limits how freely a person can dispose of their assets in a will. Understanding these rules helps you plan ahead and reduce disputes later.
Because Luxembourg law combines civil code principles with specific tax rules, obtaining tailored legal advice is often essential. A qualified solicitor or notary can explain your rights, clarify fees, and guide you through the appropriate steps for your situation. This guide provides a roadmap to help residents and families navigate the process.
A Luxembourg inheritance matter often involves both civil law and tax considerations. A specialist lawyer or solicitor can coordinate with a notary to ensure compliant transfers and clear title deeds. They can also help with cross-border assets or assets located outside Luxembourg, where extra steps may apply.
The core framework is set out in the Code civil du Grand-Duché de Luxembourg, Livre III Des successions. This governs how estates are distributed, what portions are reserved for certain heirs, and how dispositions by will are executed. The Code civil is periodically amended, and the consolidated text is published by the official legal portal for Legilux.
In addition to civil code provisions, Luxembourg applies the Loi relative a l'impôt sur les successions et donations. This law governs the taxation of inheritances and gifts and is important for heirs, particularly where real property or substantial assets are involved. Tax rates, exemptions, and reliefs can change with amendments published in the official records.
According to Legilux, the succession regime in Luxembourg is built on the Code civil's framework and adapted by further statutes to regulate tax treatment and procedures.
A will allows you to choose how your estate is distributed in Luxembourg. If you die without a valid will, the law governs distribution among surviving relatives. A lawyer can help prepare a valid will that respects forced heirship rules.
Start by notifying the local notary or the competent court. You will usually file a declaration of acceptance or renunciation, and an inventory may be required. A lawyer can guide you through documents and deadlines.
Inheritance tax filings are managed through the state tax authorities, with guidance from your lawyer or accountant. The notary often assists with the initial steps and documentation.
Timeline varies by case complexity and assets involved. Simple estates may resolve in a few months, while complex situations with real estate, businesses, or cross-border assets can extend to a year or more. A lawyer can provide a more precise estimate.
Not always, but a notary is often required for authentic (notarial) wills. A holographic (handwritten) will may be valid if properly executed according to the law. An inheritance lawyer can advise on the best form for your goals.
The law protects certain heirs and reserves a portion of the estate for them. The exact portion depends on the number and type of heirs. A lawyer can explain how this affects your intended dispositions.
Costs vary by case complexity and billing method. Lawyers may charge hourly rates or fixed fees for specific tasks. You should obtain a written fee agreement and discuss potential additional costs such as notary charges.
Renunciation may be wise if the estate has debts greater than assets or if heirs face complex obligations. A lawyer can help assess the financial and legal implications before you decide.
Non-residents can inherit Luxembourg assets, but cross-border issues may complicate taxation and title transfers. A local inheritance lawyer can coordinate with foreign counsel as needed.
Cross-border wills can be recognized if properly drafted and executed in line with Luxembourg law. A Luxembourg solicitor can validate the will and advise on any required formalities.
Yes, depending on the family situation and the estate plan, a surviving spouse may receive usufruct rights or other protections. An attorney can explain how these rights interact with children’s reserved portions.
Inheritance tax applies to assets received after death, while donation tax applies to assets given during the donor’s lifetime. The rates and exemptions vary by relationship and asset type.
Contesting a will requires a legal basis under Luxembourg law, such as lack of capacity, fraud, or non-compliance with formalities. A solicitor can assess your grounds and file the appropriate challenge.
