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Dear Readers, This time in our fortnightly column we will look at what possibilities foreigners living in Hungary have of bequeathing their assets. An important question for expats, particularly those who have acquired property or movables of significant value during their stay, is how they can provide for the distribution of their assets following their death.

It is important to know that in the event of death the Hungarian authorities have exclusive competence regarding real estate in Hungary. This means that only a Hungarian authority (public notary) can establish the inheritance order for a property located in Hungary even if the deceased is not a Hungarian citizen. In Hungary public notaries deal with inheritance cases, and their jurisdiction is set out in a separate rule of law. For real estate in Hungary the procedure will be quicker if the final wishes of the owner have been set out in a will prepared with the aid of a Hungarian public notary.

Most secure legal form

Even within the EU the rules of international civil law vary from country to country, so it is advisable to choose the most secure legal form. In Hungary that is a testament in a public notary document.
The testament can be a will or an inheritance contract whereby property is left to somebody in exchange for certain services or given as a gift in the event of death.

The regulations of the latter, however, set extremely narrow limits for those concerned, so we usually do not advise this option.

Forms of wills

Hungarian law recognises wills made at home by the testator. However, the advantage of a the will prepared by a public notary is that the document can be in Hungarian even if the testator does not speak this language, whereas a will made at home has to be in a language that the testator speaks and understands. A will made at home may be handwritten from start to finish in which case witnesses are not needed, or it may be written by computer, typewriter and signed by the testator in the presence of witnesses.  

The will must specify the date and place where it was made and the number of pages if it consists of more than one page. Each page must be signed separately.

If the testator is confident in their own abilities and does not desire the assistance of a lawyer, there is still the possibility of depositing a will made at home with a public notary. If a will is deposited with a public notary there is no need for witnesses even if the document is not handwritten.  

National Register of Wills

Wills made by a public notary, or deposited with a public notary enter the National Register of Wills as a special service of the Hungarian Chamber of Civil Law Notaries.

The public notary who has made the will or with whom the will has been deposited enters the will in the register.

It is obligatory for the public notary acting in an inheritance case to consult the register, so the document cannot be lost or forgotten. In addition it is possible for the testator to keep secret the fact that they have made a will until the end of their life.

In the event of death a ministerial decree determines who will be the competent public notary. In the case of property located in Hungary only a Hungarian public notary may act.

The situation concerning movables varies by country according to the citizenship of the deceased and depends on which states Hungary has international agreements with (with the exception of Austria and the former socialist countries, the involvement of a Hungarian public notary is obligatory.)

The competent public notary is determined according to the month of death and the last place of residence in Hungary of the deceased, or in the absence of the latter by the location of the inheritance.

Inheritance inventory

Prior to the public notary procedure, an inheritance clerk from the local government where the public notary’s office is situated prepares an inheritance inventory with the assistance of relatives, inheritance creditors and their legal representatives. The inheritance inventory contains assets and debts so that the balance of the inheritance can be determined.

Inheritance still up for debate

In inheritance cases the public notary usually - with the exception of certain clearly defined cases - holds a probate meeting. At this meeting the public notary reads out the final wishes of the deceased, and the heirs may make declarations. Here there is the possibility to reach an agreement on the division of the inheritance - even in a way that differs from the testament. The public notary closes the inheritance procedure with a resolution establishing who will inherit what assets and with what share.

It is possible to challenge this resolution by appealing to the court of second instance. The public notary sends the final resolution to the tax authority and the land registry for the changes in ownership to be recorded. The heirs have to apply to all other authorities to have the change recorded.

For more information about public notaries and their work please see our website or contact us: (06-1) 476-0270. e-mail: This e-mail address is being protected from spam bots, you need JavaScript enabled to view it , www.notar.hu.

– Dr. Ádám Tóth, Civil Law Notary

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