💼 Which obligations of the deceased are inheritable?
Pursuant to Articles 60 and 61 of the Inheritance Act, heirs are liable for the obligations of the deceased, but only up to the value of the accepted inheritance. This rule protects heirs from personal liability with their own assets.
Only property-related obligations, which are not strictly personal in nature, form part of the estate, including:
1. Obligational obligations
These include:
- amounts due under contracts – for example lease, loan, or sale agreements;
- obligations under contracts for care and maintenance – only on the part of the acquirer (the caregiver);
- tort obligations – only for pecuniary (property) damages;
- obligations arising from unjust enrichment.
📌 Example:
If the deceased owed a sum under a loan agreement, this obligation passes to the heirs within the limits of the inheritance.
2. Public obligations
These include:
- unpaid taxes and fees;
- fines that have already been imposed by a final and binding act – they become part of the estate and are transformed into a monetary obligation;
- unpaid social security contributions due at the time of death.
📌 Important clarification:
A fine imposed by a penal decree does not pass to the heirs if it had not entered into force by the date of death, since criminal and administrative-penal liability is personal.
3. Procedural obligations
These include:
- legal costs arising from court proceedings initiated by the deceased;
- procedural responsibilities in pending cases, which are assumed by the heirs pursuant to Article 227 of the Civil Procedure Code.
❌ Which rights and obligations do NOT form part of the inheritance?
Some rights and obligations are by their nature strictly personal (intuitu personae) and cannot be inherited, including:
- the right to maintenance of the transferor under a care and maintenance contract;
- the right of use – due to its personal character (Article 56 of the Ownership Act);
- the right to divorce, as well as any potestative right based on strictly personal motives;
- the right to invalidate contracts due to defects of consent, except in expressly regulated cases (e.g. Article 31 of the Obligations and Contracts Act);
- non-pecuniary copyright, such as the right to integrity of the work;
- unpunished crimes or fines without a final and binding act.
Why is knowledge of the estate important when deciding whether to accept or refuse an inheritance?
Understanding what is included in the estate is crucial when deciding whether to accept or refuse an inheritance. Under Article 49 of the Inheritance Act, this decision must be made in an informed manner, especially where the estate includes obligations that may exceed the value of the assets.
👩⚖️ The BSLC team assists with:
- legal review of assets and liabilities;
- preparation of declarations for acceptance or refusal;
- consultations on inheritance involving businesses, shares, company interests, and cross-border assets.
If you have a specific case or question regarding the estate, do not hesitate to contact us.
How is inheritance accepted in Bulgaria and what are the available options?
Under Bulgarian law, at the moment the inheritance is opened (i.e. the death of the deceased), the inheritance does not pass automatically to the heirs. Instead, a right to inherit arises, which the heir may exercise by acceptance or refusal (Articles 48 et seq. of the Inheritance Act).
➡️ What does this mean in practice?
If a close relative passes away, you do not automatically become their heir. You merely acquire the right to decide whether to inherit, and this decision is exercised through express or implied actions, as explained below.
📃 Forms of acceptance of inheritance
Pursuant to Article 49 of the Inheritance Act, acceptance is a unilateral legal act performed by the heir. It may take place in two main forms:
1. Express acceptance (Article 49, paragraph 1 IA)
This is carried out by submitting a written application to the District Court at the deceased’s last permanent address. No notarisation is required.
The court registers the application in the Register of Acceptance and Refusal of Inheritance, which is a public register accessible for inspection.
📌 Example:
If you wish to accept the inheritance of a deceased parent, you submit an application to the District Court in the city of their last permanent address.
2. Implied (tacit) acceptance
Under Article 49 of the Inheritance Act, inheritance may be accepted either by an express written declaration before the court, or “by actions which unequivocally indicate an intention to accept the inheritance.”
This second scenario is known in practice as implied or tacit acceptance – acceptance through conduct that clearly expresses intent, without submitting a formal application.
🧾 Which actions constitute implied acceptance?
The law does not provide an exhaustive list, but court practice and legal theory are consistent as to certain actions that lead to irrevocable acceptance of the inheritance:
- sale, exchange, or donation of inherited property – any disposition of inherited movable or immovable property;
- establishment of a mortgage or other encumbrance over inherited property;
- filing a claim for partition, ownership, or protection of inheritance rights;
- withdrawal of funds from the deceased’s bank accounts – even a single withdrawal may suffice;
- payment of the deceased’s debts with personal funds, outside actions aimed at preserving the estate;
- receipt of rent or income from inherited property;
- concluding management or lease agreements concerning inherited property;
- registration of the heir as owner in public registers or utility records;
- submission of documents to public authorities in order to exercise inherited rights (e.g. inheritance pension, agricultural subsidies).
❗ Important:
Once accepted in any manner, the inheritance cannot be refused, neither partially nor conditionally – this follows from Article 50 of the Inheritance Act.
📌 Exceptions – what does NOT constitute tacit acceptance of inheritance
Not every action taken after the death of the deceased in relation to their property automatically constitutes acceptance of inheritance. The law and court practice draw a clear distinction between acts of administration (temporary, preservative actions) and acts from which an intention to inherit may be inferred.
For example:
- Living in the deceased’s property without disposing of it
If a person merely occupies a property that forms part of the estate, without renting it out, without presenting it as their own to third parties, and without entering into transactions concerning it, this does not constitute acceptance. This is especially true where the person lived in the same property during the deceased’s lifetime – such use is not regarded as legally significant. - Guarding or maintaining the property for preservation purposes
Actions such as closing windows, changing locks, minor repairs, or arranging security to prevent damage or loss are not treated as manifestations of an intention to inherit. These actions are aimed at preserving the property, not exercising ownership rights. - Payment of current bills and taxes to avoid loss or penalties
Paying utility bills, property tax, or waste collection fees to prevent service termination, fines, or enforcement measures is considered an act of administration. This is particularly the case where such payments are clearly documented as temporary protective measures. - Refusal to participate in inheritance disputes or partition proceedings
Mere inaction, including non-participation in claims relating to inheritance rights, cannot be interpreted as tacit acceptance. Silence alone, unless accompanied by unequivocal actions, has no legal value in this context. - Actions aimed at preservation vis-à-vis third parties
For example, handing over documents, keys, or items to a notary, bank, or institution for safekeeping does not indicate an intention to inherit, but rather neutrality and preservation.
These actions are considered temporary and protective and do not, by themselves, lead to acceptance.
⚠️ However, if they are accompanied by additional active acts of disposition, the legal boundary may easily be crossed. In such cases, the risk of unintentional acceptance of inheritance is serious, particularly where the estate includes substantial debts.
🛡️ In case of even minimal doubt as to whether certain conduct may be interpreted as tacit acceptance, it is strongly recommended to immediately submit a written declaration of refusal or an application for acceptance by inventory. This is the only reliable way to avoid unwanted legal consequences.
Where individual assessment is needed, the BSLC team is available to prepare a legal opinion, assess the risks of tacit acceptance, and propose concrete protective actions.
📑 Types of acceptance and their consequences
Bulgarian inheritance law recognises two main types of acceptance of inheritance – acceptance in full (by law) and acceptance by inventory.
🧾 Acceptance by inventory – protection of the heir against debts
Acceptance by inventory is a special mechanism of limited liability, under which the heir does not respond with their personal assets for the deceased’s debts, but only up to the value of the inherited property.
This form of acceptance is regulated in Articles 60–64 of the Inheritance Act and is particularly important where the structure of the estate is unclear – i.e. when it is uncertain whether the estate contains more assets than liabilities.
✅ How is acceptance by inventory carried out?
Under Article 60, paragraph 1 of the Inheritance Act, acceptance by inventory is always express, through a written application submitted to the District Court at the place where the inheritance is opened.
📌 In the application, the heir must:
- declare the intention to accept by inventory;
- list all known assets of the estate;
- provide evidence of the moment they became aware of the opening of the inheritance (if different from the date of death).
📍 Deadline:
Three months from becoming aware of the opening of the inheritance. The court may, upon request, extend this period by up to three additional months (Article 60, paragraph 2 IA).
📜 Who prepares the inventory and what does it include?
After the application is submitted, the court assigns the preparation of the inventory to a bailiff or the mayor of the municipality (Article 61, paragraph 2 IA).
The inventory is an official listing of the deceased’s property, including:
- movable and immovable property;
- monetary funds;
- claims;
- company shares, stocks, and other assets.
The inventory has decisive legal significance – after it is completed, the heir cannot be pursued for debts of the deceased exceeding the value of the inventoried estate.
⚖️ Categories of persons who accept inheritance by inventory by operation of law
Certain persons, by virtue of the law, always accept inheritance by inventory, even if no express application is filed and no formal inventory is drawn up:
- Minors and juveniles, as well as persons placed under full or partial guardianship – Article 61, paragraph 1 IA.
- The State, when inheriting under Article 11 IA – it does not submit an application and inherits automatically only when there are no other heirs or all have refused. Its liability is always limited to the value of the inherited property.
- Municipalities, when acquiring property from a deceased person without heirs (Article 34 of the Municipal Property Act) – they also always bear limited liability, even without a formal inventory.
⚠️ Consequences of acceptance by inventory
Under Article 61, paragraph 3 of the Inheritance Act, an heir who has accepted by inventory:
- does not respond with personal assets for the deceased’s debts;
- creditors may seek enforcement only against the estate;
- cannot later refuse the inheritance or accept additional assets not listed in the original inventory;
- risks being deemed to have accepted the inheritance in full if they dispose of estate property without court permission.
📌 Practical example:
If the deceased left an apartment, a car, and a bank debt of EUR 70,000, while the value of the assets is EUR 50,000, the heir who accepted by inventory is liable only up to EUR 50,000. The remaining debt cannot be claimed personally from the heir.
🛑 Important:
Submitting an application for acceptance by inventory and strictly observing the deadlines is the only lawful way, apart from full refusal, to protect yourself from inadvertently assuming another person’s debts. If you are unsure about the real condition of the estate, do not delay this step.
The BSLC team assists with:
- preparation and submission of applications for acceptance by inventory;
- coordination and supervision of the court inventory procedure;
- court representation, including in cases involving minor heirs.
🎯 Our goal is to ensure that acceptance is carried out accurately, on time, and in full protection of the client’s interests.
🚫 Acceptance by law – automatic acceptance through actions or expiry of deadlines
Pursuant to Article 61 of the Inheritance Act, an heir is deemed to have accepted the inheritance by law (i.e. without submitting an express declaration) when any of the following conditions is met:
- No refusal of inheritance is made within the three-month period specified in Article 52 of the Inheritance Act.
This period begins to run from the moment the heir became aware of the opening of the inheritance. If no written refusal is submitted to the District Court within this period, the heir is deemed to have accepted the inheritance in full, including all accompanying obligations. - Actions are performed from which an unequivocal intention to accept can be inferred.
Such actions may be dispositive or procedural in nature, for example:- transfer or sale of inherited property;
- establishment of a mortgage over inherited assets;
- filing a claim for partition or ownership;
- withdrawal of funds from the deceased’s bank accounts;
- payment of the deceased’s debts with personal funds;
- declaration of inherited property before public authorities (National Revenue Agency, municipality) for taxation or management purposes.
📌 This is precisely where tacit acceptance operates – it does not require a written declaration before the court but is inferred from the heir’s conduct.
⚠️ Legal consequence:
Tacit acceptance is treated as full acceptance, resulting in unlimited liability for the deceased’s debts, unless acceptance by inventory has been carried out.
🎯 Important to know:
Even an apparently routine action (such as filing a property tax declaration) may be interpreted as acceptance if it is not accompanied by a clear intent to refuse or to accept by inventory. Therefore, where doubt exists, consulting a legal professional before taking any steps is always advisable.
🧩 Acceptance in cases of multiple heirs (co-heirs)
Where there is more than one heir, each exercises their right independently – one may accept while another may refuse. This leads to redistribution of shares within the estate.
📌 Example:
If there are three heirs and one of them refuses, that heir’s share is redistributed among the remaining two in equal parts, pursuant to Article 53, paragraph 2 of the Inheritance Act.
📚 Consequences of acceptance
Acceptance makes the heir the universal successor of the deceased, acquiring all rights and obligations included in the estate. Acceptance is irrevocable, unless grounds for annulment are subsequently discovered (e.g. defect of consent under Article 31 of the Obligations and Contracts Act).
❗ Particular caution is required when inheriting immovable property, company shares, copyrights, or participation in ongoing court proceedings – the heir’s actions may automatically place them in a position of succession without an express declaration.
How is refusal of inheritance carried out and what are its consequences in Bulgaria?
Under Article 52 of the Inheritance Act, refusal of inheritance is a unilateral legal act by which the heir expressly declares that they do not wish to acquire the opened inheritance.
The declaration must:
- be made in writing;
- be submitted to the District Court at the deceased’s last permanent address;
- bear a notarised signature.
The declaration is entered into a special public register of acceptances and refusals, accessible by alphabetical index and year.
📌 Example:
An heir who does not wish to assume potential liabilities of the deceased (such as bank loans) may submit such a declaration to ensure that neither assets nor debts are acquired.
⏳ Is there a deadline for refusing an inheritance?
The law does not establish a general final deadline for refusal. However, under Article 51 of the Inheritance Act, any person with a legal interest (such as a creditor, legatee, or co-heir) may request the court to set a deadline.
If the heir fails to declare acceptance or refusal within that court-set period, the heir is deemed to have refused the inheritance.
The same rule applies where the debtor dies during enforcement proceedings – in such cases, the deadline is set by the bailiff (Article 429, paragraph 2 of the Civil Procedure Code).
👥 Who may refuse an inheritance?
Under Article 52 of the Inheritance Act, any person called to inherit has the right to refuse inheritance. This includes both natural and legal persons, whether called by law or by will.
📍 Categories of persons who may refuse include:
- Adult persons with legal capacity – refusal is made personally or through a representative with explicit power of attorney.
- Minors and juveniles – refusal is made by their legal representatives, with prior court approval (Article 130 of the Family Code in conjunction with Article 61, paragraph 1 IA).
- Persons under full or partial guardianship – refusal is made by a guardian or trustee, also with court approval.
- Legal entities (foundations, companies, etc.) – where called by will, refusal is made by a duly adopted decision of the competent governing body.
- Municipalities and the State – under Article 11 IA, the State does not explicitly refuse, as it inherits by law only where no other heirs exist. Municipalities may refuse testamentary inheritance by decision of the competent body (Article 34 of the Municipal Property Act).
🔁 Legal effects of refusal – retroactive effect and irrevocability
Under Article 54, paragraph 1 of the Inheritance Act, refusal has retroactive effect – the refusing person is deemed never to have been an heir.
This means:
- no rights are acquired;
- no obligations arise;
- the person cannot be sued by creditors of the deceased or participate in partition proceedings.
⚠️ Refusal is irrevocable (Article 56 IA). Once entered in the register, it cannot be withdrawn, conditioned, or made partial (Article 50 IA).
The only exception is where it can be proven that the refusal was made under mistake, fraud, or threat, in which case annulment may be sought under the general rules of the Obligations and Contracts Act.
🧾 Is tacit refusal of inheritance possible?
Pursuant to Article 51, paragraph 2 of the Inheritance Act, “where an heir remains inactive, the court may set a time limit within which the heir must declare whether they accept or refuse the inheritance. If no declaration is made within that period, the heir is deemed to have refused the inheritance.”
This legal mechanism is known as tacit refusal by court order.
Although encountered relatively rarely in practice, it is particularly important in situations involving disputes between heirs or prolonged inaction by one of them, which obstructs the distribution of the estate.
📍 Example:
If one of the deceased’s children remains silent for months, preventing the others from proceeding with partition or settlement, the remaining heirs may request the court to set a deadline. If the inactive heir fails to respond within that period, refusal occurs by operation of law.
🧾 Can an heir who has refused inheritance still receive property by will?
Under Article 22, paragraph 1 of the Inheritance Act, “an heir by law or by will has the right to receive a legacy made in their favor, even if they have refused the inheritance.”
This provision expressly establishes that refusal of inheritance does not automatically extend to legacies made in favor of the same person.
📌 A legacy constitutes a specific testamentary disposition, whereby the testator designates a particular asset (such as an apartment, company share, movable item, or sum of money) to be transferred to a specific person.
Unlike universal succession through inheritance – where all assets and liabilities pass to the heir – a legacy involves partial and limited succession, confined solely to the designated object.
✅ Accordingly, even where an heir by law refuses inheritance under Article 52 of the Inheritance Act, they retain the right to accept a legacy, provided it was made in their favor.
The legal rationale lies in the different legal nature of the two institutions:
- inheritance entails universal succession over the entire estate;
- a legacy concerns a distinct, individually determined asset.
This position is confirmed by Supreme Court Decision No. 339 of 27 March 1991, Civil Division I, which states:
“An heir who has refused the inheritance may accept a legacy made in their favor, either expressly or tacitly.”
The court emphasizes that refusal of inheritance results in loss of heir status and is deemed never to have existed. However, this applies only to universal succession and does not affect the right to a legacy, which remains legally valid and separate.
📍 Furthermore, pursuant to Article 22, paragraph 2 of the Inheritance Act, the rules of Articles 48–54 IA apply to legacies as well, including those concerning express or tacit refusal of a legacy.
This means that acceptance or refusal of a legacy are independent legal acts and do not automatically follow refusal of inheritance.
⚖️ What are the legal consequences of refusal of inheritance?
1. Refusal operates with retroactive effect
Under Article 48, paragraph 2 of the Inheritance Act, refusal of inheritance, like acceptance, produces effect from the moment the inheritance is opened.
This means that the refusing person is deemed never to have been an heir – neither a holder of rights nor of obligations of the deceased.
⚠️ Practical consequence:
An heir who has refused inheritance does not bear responsibility for the deceased’s obligations and cannot be sued or involved in proceedings for settlement of estate debts.
2. The inheritance share increases in favor of the remaining heirs
Pursuant to Article 55 of the Inheritance Act, when an heir refuses, their share does not return to the estate but increases the shares of the remaining heirs of the same order and the surviving spouse.
This rule is consistently upheld in case law, including Supreme Court Decision No. 108 of 14 May 2016.
🧩 Example:
If there are three heirs – A, B, and C – and A refuses, the shares of B and C increase proportionally.
3. Refusal benefits only heirs of the same line
According to Interpretative Decision No. 27/1970 and Supreme Court Decision No. 75/1963, the increase of shares following refusal occurs only within the same hereditary line, not in favor of more distant relatives or legatees.
4. The refusing heir cannot return to the inheritance (irreversibility)
Refusal of inheritance is a unilateral legal act and cannot be withdrawn.
However, if it is proven that at the time of refusal the inheritance had already been accepted (for example, through a partition agreement), any subsequent refusal is invalid – see Supreme Court Ruling No. 251/2018.
5. Creditors of the refusing heir may challenge the refusal
Under Article 56 of the Inheritance Act, where refusal has prejudiced creditors who cannot satisfy their claims from the heir’s assets, they may seek a declaration of relative invalidity of the refusal through a constitutive claim.
🛡 Important:
This mechanism is analogous to the Paulian action under Article 135 of the Obligations and Contracts Act and serves to protect creditors against bad-faith conduct by a debtor-heir.
6. Refusal does not extend to legacies
As confirmed by Supreme Court Decision No. 339/1991, refusal of inheritance does not automatically constitute refusal of a legacy. These are separate unilateral acts, and refusal of one does not imply refusal of the other.
7. Special rules regarding restored agricultural land
Under Article 91a of the Inheritance Act, refusal of inheritance has no legal effect if made in the period between nationalization and restitution of land under the Agricultural Land Ownership and Use Act.
In such cases, heirs are deemed to have accepted the inheritance ex lege, regardless of any refusal.
How is acceptance or refusal of inheritance handled in cases with an international element in Bulgaria?
Where an inheritance relationship includes a foreign element – for example, the deceased is a foreign national, owns property in Bulgaria, or resided abroad – the rules of the Private International Law Code and Regulation (EU) No 650/2012 apply.
📍 Which law is applicable in a typical international inheritance case?
Under Article 89 of the Private International Law Code, in the absence of a choice of law by the deceased:
- inheritance of movable property is governed by the law of the state of the deceased’s habitual residence at the time of death;
- inheritance of immovable property is governed by the law of the state where the property is located.
The deceased may choose the law applicable to their inheritance during their lifetime, provided they are a national of that state (Article 89, paragraph 3 PILC). Such choice must be made in the form of a testamentary disposition.
📌 How is inheritance accepted or refused where an international element exists?
Article 91, item 6 of the Private International Law Code expressly provides that acceptance and refusal of inheritance are governed by the law applicable to the succession.
This means:
- If Bulgarian law applies, acceptance or refusal must comply with the requirements of the Inheritance Act – for example, acceptance by inventory through an application to the District Court (Articles 60–61 IA), or express refusal within the statutory framework (Article 52 IA).
- If foreign law applies (e.g. French or German law), the actions must comply with the procedures and formalities prescribed by that foreign legal system.
The applicable law may provide for different forms, deadlines, and legal consequences of acceptance or refusal. Bulgarian courts, administrative authorities, and notaries must respect these differences.
🧭 What happens when the property is in Bulgaria but the deceased is a foreign national?
Under Article 89, paragraph 2 of the Private International Law Code, where immovable property located in Bulgaria is inherited, Bulgarian law applies, regardless of the nationality of the deceased.
This applies both to:
- the order of inheritance, and
- the rules governing acceptance or refusal of inheritance.
📌 Example:
If a German national owning property in Varna dies without having made a choice of law, Bulgarian legislation applies to that property – including deadlines and formalities for acceptance or refusal.
🛡 Regulation (EU) No 650/2012 complements the national framework by introducing a unified European rule: as a principle, the applicable law is that of the state of the deceased’s habitual residence, unless another law has been chosen (Articles 21 and 22 of the Regulation).
In Bulgaria, the Regulation has direct effect and is fully applied in judicial practice.
What should I do if i inherit property in Bulgaria?
In practice, the combination of national rules under the Inheritance Act, the Private International Law Code, and Regulation (EU) No 650/2012 creates a layered legal framework that requires careful coordination. Acceptance or refusal of inheritance is never a purely formal step – it is a decision with direct financial, procedural, and sometimes cross-border consequences.
What we consistently observe in practice is that problems rarely arise from the lack of rights, but rather from lack of timely action or from actions taken without full awareness of their legal meaning. ⚠️
Many heirs believe that “doing nothing” is neutral, while in reality inactivity, combined with even minimal conduct, may lead to automatic acceptance with full liability.
In inheritance matters, silence is rarely neutral – it is often legally meaningful.
This is particularly true where the estate includes:
- real estate requiring ongoing administration;
- business shares or participations;
- bank accounts or investment instruments;
- pending court proceedings or enforcement cases;
- cross-border assets subject to different legal regimes.
In such situations, the sequence and timing of actions are as important as the actions themselves.
From a practical standpoint, the safest approaches are usually:
- early legal assessment of the estate’s assets and liabilities 🧾
- clear documentation of intent (acceptance by inventory or refusal)
- avoidance of any acts that could be interpreted as dispositive before a decision is made
- coordination of actions where there are multiple heirs, especially when interests diverge
Where an international element exists, additional care is required. Differences in foreign inheritance systems (for example, automatic succession, forced heirship rules, or different creditor protection mechanisms) may lead to unexpected outcomes if Bulgarian procedures are followed mechanically without regard to the applicable law.
🧭 This is precisely why inheritance matters should not be approached as purely administrative or technical. Each estate has its own structure, risks, and dynamics, and the correct legal path depends on individual circumstances, not on general assumptions.
At BSLC, we approach inheritance cases with the understanding that behind every legal decision there is:
- a personal loss,
- a family relationship, and
- a need for certainty and protection.
Our role is not merely to explain the law, but to guide clients through the decision-making process, ensuring that acceptance or refusal of inheritance is carried out lawfully, timely, and in the client’s best interest.
If you are facing an inheritance situation – whether straightforward or complex, domestic or international – early consultation can prevent irreversible consequences and unnecessary disputes. We are here to assist with clarity, precision, and respect for the human dimension behind every estate.
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