Inheritance in Georgia: A Detailed Guide for Heirs
7 April 2025
Shalva Giorgadze, Head of the Department of Property Relations
Introduction
Inheritance law in Georgia is strictly regulated by a number of legal acts, primarily the Civil and Tax Codes. With over 7 years of practice, we have studied all the nuances of inheritance procedures – both by will and by law. This article thoroughly discusses all stages of inheritance cases: from opening the inheritance to the distribution of assets, with precise references to legal acts, descriptions of deadlines, service costs, actions to be taken, and legal consequences. It also covers issues such as inheritance of debts, disputes between heirs, late declaration of an heir, and the consequences of missing the deadlines for inheritance.
1. Legal Framework
1.1. Civil Code of Georgia
The main document regulating inheritance relations in Georgia is the Civil Code. The official text is available at the following link:
https://matsne.gov.ge/ka/document/view/31702?publication=133
In particular, Article 1306 outlines the general provisions of inheritance. It explicitly states that inheritance arises from the moment of the decedent's death, and inheritance rights may arise either by will or by law. The text of the article reads: "Inheritance is carried out based on the deceased's will or, in the absence of a will, in the manner established by law“.
Article 1336 details the order of heirs. In the absence of a will, inheritance passes to the first-degree heirs: the spouse, children (including adopted children), and parents. If there are no first-degree heirs, inheritance passes to the brothers and sisters, and if they are deceased, to nieces and nephews, and so on, according to the order.
Articles 1344 - 1420 are dedicated to the will and regulate its drafting, formalization, and the possibilities for its use. It is stated here that the will must be drafted personally by the testator, in writing, either notarized or not. In the case of notarization, the notary certifies the testator's declaration. A will may be revoked by drafting a new document or through a notarial act of revocation, provided the testator is of sound mind.
1.2. Tax Code of Georgia
The Tax Code of Georgia regulates tax obligations when formalizing inheritance rights. Article 82 specifies who has the obligation to pay income tax upon receiving inheritance. Article 57 provides information on the responsible parties for the tax obligations of the deceased
The main document regulating inheritance relations in Georgia is the Civil Code. The official text is available at the following link:
https://matsne.gov.ge/ka/document/view/31702?publication=133
In particular, Article 1306 outlines the general provisions of inheritance. It explicitly states that inheritance arises from the moment of the decedent's death, and inheritance rights may arise either by will or by law. The text of the article reads: "Inheritance is carried out based on the deceased's will or, in the absence of a will, in the manner established by law“.
Article 1336 details the order of heirs. In the absence of a will, inheritance passes to the first-degree heirs: the spouse, children (including adopted children), and parents. If there are no first-degree heirs, inheritance passes to the brothers and sisters, and if they are deceased, to nieces and nephews, and so on, according to the order.
Articles 1344 - 1420 are dedicated to the will and regulate its drafting, formalization, and the possibilities for its use. It is stated here that the will must be drafted personally by the testator, in writing, either notarized or not. In the case of notarization, the notary certifies the testator's declaration. A will may be revoked by drafting a new document or through a notarial act of revocation, provided the testator is of sound mind.
1.2. Tax Code of Georgia
The Tax Code of Georgia regulates tax obligations when formalizing inheritance rights. Article 82 specifies who has the obligation to pay income tax upon receiving inheritance. Article 57 provides information on the responsible parties for the tax obligations of the deceased
2. Inheritance by Will
2.1. Who Can Be a Heir by Will
According to the Civil Code of Georgia, the testator has the right to appoint any individuals as heirs, including Georgian citizens and foreigners, as well as legal entities or non-profit organizations.
2.2. Procedure for Drawing Up a Will
The procedure for drafting a will involves several stages:
1. Preparation and collection of documents: The testator must compile a complete list of the property to be inherited—the will must contain a precise description of the property and details of the appointed heirs.
2. Drawing up the will in notarial form: At a notary’s office, in the presence of the notary, the testator signs a document confirming their intentions. The notary is required to prepare an act certifying the authenticity of the will. The will in this form is recorded using technical equipment and confirmed by two witnesses.
3. Certification and registration of the will: After signing, the original will be stored in the notary’s archive, and it can only be opened by the notary who certified the will or their legal successor.
4. The will can also be written and signed by the testator personally, who then places the text in an envelope and hands it over to the notary for safekeeping without revealing its contents. In this case, the acceptance of the envelope with the will by the notary is confirmed by three witnesses.
2.3. Territorial Features of the Will
A will drawn up in Georgia may regulate the transfer of rights to property located abroad. Similarly, a will drawn up abroad acquires legal force regarding property located in Georgia, provided it is legalized and translated into Georgian. These provisions are confirmed by notarial practice.
2.4. Duties and Rights of Heirs by Will
Heirs appointed by the will must accept the inheritance on the conditions established by the testator, as well as fulfill the obligations provided for in the will. This means they must submit an application to accept the inheritance within the prescribed time, begin the division of the inheritance mass, and comply with special conditions, if any.
At the same time, heirs of the first order who are not mentioned in the will have the right to a mandatory share of the inheritance, as confirmed by the norms of the Civil Code.
2.5. Revocation of the Will
The testator has the right to revoke the will before the inheritance enters into legal force. To do this, the testator must apply to the notary’s office with a statement of revocation.
According to the Civil Code of Georgia, the testator has the right to appoint any individuals as heirs, including Georgian citizens and foreigners, as well as legal entities or non-profit organizations.
2.2. Procedure for Drawing Up a Will
The procedure for drafting a will involves several stages:
1. Preparation and collection of documents: The testator must compile a complete list of the property to be inherited—the will must contain a precise description of the property and details of the appointed heirs.
2. Drawing up the will in notarial form: At a notary’s office, in the presence of the notary, the testator signs a document confirming their intentions. The notary is required to prepare an act certifying the authenticity of the will. The will in this form is recorded using technical equipment and confirmed by two witnesses.
3. Certification and registration of the will: After signing, the original will be stored in the notary’s archive, and it can only be opened by the notary who certified the will or their legal successor.
4. The will can also be written and signed by the testator personally, who then places the text in an envelope and hands it over to the notary for safekeeping without revealing its contents. In this case, the acceptance of the envelope with the will by the notary is confirmed by three witnesses.
2.3. Territorial Features of the Will
A will drawn up in Georgia may regulate the transfer of rights to property located abroad. Similarly, a will drawn up abroad acquires legal force regarding property located in Georgia, provided it is legalized and translated into Georgian. These provisions are confirmed by notarial practice.
2.4. Duties and Rights of Heirs by Will
Heirs appointed by the will must accept the inheritance on the conditions established by the testator, as well as fulfill the obligations provided for in the will. This means they must submit an application to accept the inheritance within the prescribed time, begin the division of the inheritance mass, and comply with special conditions, if any.
At the same time, heirs of the first order who are not mentioned in the will have the right to a mandatory share of the inheritance, as confirmed by the norms of the Civil Code.
2.5. Revocation of the Will
The testator has the right to revoke the will before the inheritance enters into legal force. To do this, the testator must apply to the notary’s office with a statement of revocation.
3. Inheritance by law
3.1. Order of heirs
If there is no will, the inheritance is distributed according to the established order, as stated in Article 1336 of the Civil Code of Georgia:
I. First-order heirs – the deceased's children, the deceased’s child born after the death of the testator, spouse, parents (adoptive parents) of the deceased.
An adopted child and their descendants, as heirs of the adoptive parent or their relatives, are equated with the adoptive parent's children and their descendants. The adopted child is no longer considered an heir by law of their biological parents and other upward relatives, nor after the death of siblings.
Grandchildren, great-grandchildren, and the children of the latter are considered heirs by law if, at the time of inheritance, their parents, who should have been heirs to the decedent, are no longer alive, and they inherit equally in the portion that would have belonged to their deceased parent in the case of inheritance by law.
Grandchildren, great-grandchildren, and the children of the latter cannot be heirs if their parents have renounced the inheritance. The adoptive parent and their relatives, as heirs of the adopted child and their descendants, are equated to the biological parents and other biological relatives of the adopted child. The biological parents of the adopted child, their other biological relatives on the ascending line, and siblings no longer have the right to inherit by law after the death of the adopted child or their descendants.
II. Second-order heirs – the deceased's sisters and brothers. The decedent's nieces and nephews and their children are considered heirs by law if, at the time of inheritance, the parent who would have been the decedent's heir is no longer alive. They inherit equally in the portion of the inheritance that would have belonged to their deceased parent in the case of inheritance by law.
III. Third-order heirs – grandparents, the mother and father of the grandmother, and the mother and father of the grandfather, both on the mother's and father's side. The mother and father of the grandmother and the mother and father of the grandfather are considered heirs by law if, at the time of inheritance, the grandparents are no longer alive.
IV. Fourth-order heirs – uncles (brothers of the mother and father), aunts (sisters of the mother and father).
V. Fifth-order heirs – nieces and nephews (children of the sisters of the mother and father and children of the brothers of the mother and father), and if they are no longer alive, their children.
3.2. Inheritance Procedure
Inheritance in Georgia
The procedure for processing inheritance includes several stages:
If the testator had property outside Georgia, the inheritance case is opened in accordance with the legislation of the relevant country. The heirs must provide translated and legalized documents (death certificate, documents proving kinship). To obtain the right to Georgian property, the heirs apply to a Georgian notary office with a set of documents translated into Georgian. There are several nuances to consider:
3.3. Inheritance of Debts and Liabilities
When entering into inheritance, heirs inherit both the assets and the liabilities of the deceased. The corresponding conditions and requirements are stipulated in the Civil Code of Georgia and the Tax Code of Georgia.
If there is no will, the inheritance is distributed according to the established order, as stated in Article 1336 of the Civil Code of Georgia:
I. First-order heirs – the deceased's children, the deceased’s child born after the death of the testator, spouse, parents (adoptive parents) of the deceased.
An adopted child and their descendants, as heirs of the adoptive parent or their relatives, are equated with the adoptive parent's children and their descendants. The adopted child is no longer considered an heir by law of their biological parents and other upward relatives, nor after the death of siblings.
Grandchildren, great-grandchildren, and the children of the latter are considered heirs by law if, at the time of inheritance, their parents, who should have been heirs to the decedent, are no longer alive, and they inherit equally in the portion that would have belonged to their deceased parent in the case of inheritance by law.
Grandchildren, great-grandchildren, and the children of the latter cannot be heirs if their parents have renounced the inheritance. The adoptive parent and their relatives, as heirs of the adopted child and their descendants, are equated to the biological parents and other biological relatives of the adopted child. The biological parents of the adopted child, their other biological relatives on the ascending line, and siblings no longer have the right to inherit by law after the death of the adopted child or their descendants.
II. Second-order heirs – the deceased's sisters and brothers. The decedent's nieces and nephews and their children are considered heirs by law if, at the time of inheritance, the parent who would have been the decedent's heir is no longer alive. They inherit equally in the portion of the inheritance that would have belonged to their deceased parent in the case of inheritance by law.
III. Third-order heirs – grandparents, the mother and father of the grandmother, and the mother and father of the grandfather, both on the mother's and father's side. The mother and father of the grandmother and the mother and father of the grandfather are considered heirs by law if, at the time of inheritance, the grandparents are no longer alive.
IV. Fourth-order heirs – uncles (brothers of the mother and father), aunts (sisters of the mother and father).
V. Fifth-order heirs – nieces and nephews (children of the sisters of the mother and father and children of the brothers of the mother and father), and if they are no longer alive, their children.
3.2. Inheritance Procedure
Inheritance in Georgia
The procedure for processing inheritance includes several stages:
- Opening of inheritance: The moment of the declaration of the testator's death is the moment of opening the inheritance.
- Submission of application: Heirs must apply to the notary office within 6 months from the opening of the inheritance to submit an application for the inheritance.
- Document verification: The notary verifies the death certificate, documents proving kinship, and the will (if available). After verification, a protocol is drawn up for accepting the application for opening the inheritance.
- Issuance of inheritance certificate: The notary issues a document confirming the right of the heirs to dispose of the inheritance mass. The cost of issuing the inheritance certificate depends on the market value of the inherited property.
If the testator had property outside Georgia, the inheritance case is opened in accordance with the legislation of the relevant country. The heirs must provide translated and legalized documents (death certificate, documents proving kinship). To obtain the right to Georgian property, the heirs apply to a Georgian notary office with a set of documents translated into Georgian. There are several nuances to consider:
- If the testator was NOT a citizen of Georgia and was NOT a citizen of the CIS countries, and had movable and/or immovable assets in Georgia, the inheritance case must be opened in the country of the testator's citizenship, where the inheritance certificate must be issued. Only after this can the heir apply to a Georgian notary to open the inheritance case.
- If the testator was NOT a citizen of Georgia but was a citizen of a CIS country and had real estate in Georgia, they have the right to apply DIRECTLY to a Georgian notary within 6 months from the date of the testator's death to open the inheritance case and receive the inheritance.
- In Georgia, the territorial principle does not apply for opening the inheritance case, meaning the inheritance case can be opened at any notary office in Georgia, regardless of the testator's place of residence and the location of their real estate.
3.3. Inheritance of Debts and Liabilities
When entering into inheritance, heirs inherit both the assets and the liabilities of the deceased. The corresponding conditions and requirements are stipulated in the Civil Code of Georgia and the Tax Code of Georgia.
4. Special cases of inheritance
4.1. Disputes between heirs
Sometimes disputes arise between heirs regarding the distribution of the inheritance. In such cases, the parties may first attempt to resolve the disagreements through negotiations and by signing an agreement under notarial supervision. If a compromise is not reached, the notary will issue a refusal to issue the inheritance certificate, and the dispute will be transferred to court, which, based on the presented evidence, will make a decision on the redistribution of the inheritance in accordance with the principle of fairness and the mandatory shares established by law.
4.2. Late declaration of an heir
In cases where a new heir emerges after the completion of the inheritance procedure, they have the right to apply to the court with a request to revise the distribution of the inheritance. To do this, documentary evidence of kinship must be provided, and the fact of possession of the inherited property must be proven. The court may recalculate the shares of the heirs and compensate the legal share of the late heir.
4.3. Missed deadlines for inheritance
The law requires that heirs file an application for inheritance within 6 months from the date of the decedent's death. If the application is not submitted without valid reasons, the right to inheritance may be lost. In exceptional cases, when there are sufficient grounds, the court may establish the fact of legal significance – that the heir, although they missed the 6-month deadline for opening the inheritance case, actually took possession of the decedent's property, used it, cared for it, and effectively exercised their rights as the decedent’s heir.
Sometimes disputes arise between heirs regarding the distribution of the inheritance. In such cases, the parties may first attempt to resolve the disagreements through negotiations and by signing an agreement under notarial supervision. If a compromise is not reached, the notary will issue a refusal to issue the inheritance certificate, and the dispute will be transferred to court, which, based on the presented evidence, will make a decision on the redistribution of the inheritance in accordance with the principle of fairness and the mandatory shares established by law.
4.2. Late declaration of an heir
In cases where a new heir emerges after the completion of the inheritance procedure, they have the right to apply to the court with a request to revise the distribution of the inheritance. To do this, documentary evidence of kinship must be provided, and the fact of possession of the inherited property must be proven. The court may recalculate the shares of the heirs and compensate the legal share of the late heir.
4.3. Missed deadlines for inheritance
The law requires that heirs file an application for inheritance within 6 months from the date of the decedent's death. If the application is not submitted without valid reasons, the right to inheritance may be lost. In exceptional cases, when there are sufficient grounds, the court may establish the fact of legal significance – that the heir, although they missed the 6-month deadline for opening the inheritance case, actually took possession of the decedent's property, used it, cared for it, and effectively exercised their rights as the decedent’s heir.
Conclusion:
Timely registration of inheritance is a very important action for heirs – by doing so, they can avoid possible future problems with late registration of the inheritance, potential disputes with relatives or third parties who may try to take advantage of the fact that the property is not registered to the heirs and attempt to register it in their name, avoid turning to court to establish the legal fact of possession of the property, etc. Despite the fact that inheritance is a right, not an obligation of the heir according to the law, the timely exercise of this right will undoubtedly spare the heir from unnecessary anxiety, additional costs, and unpleasant emotions.
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MARIA GUSEINOVA
Leading Manager of Commercial Department
Leading Manager of Commercial Department