If a relative left property in Ukraine and you live abroad, you almost certainly have the right to inherit it. Inheritance in Ukraine for foreigners works on the principle of national treatment: foreign citizens inherit on equal terms with Ukrainians, whether by will or by law. The practical difficulty is rarely your right to inherit — it is the six-month deadline, the document legalisation, the tax, and one specific rule about agricultural land. This guide walks through all of it.
Can a foreigner inherit property in Ukraine?
Yes. A foreign citizen or stateless person has full rights to inherit property located in Ukraine, both by will and by law. Your passport — Polish, German, Canadian, American — does not change that right.
Inheritance of real estate situated in Ukraine is always governed by Ukrainian law, regardless of where the deceased lived or what citizenship they held. This is the lex rei sitae rule: the law of the country where the property is located applies. So even if a German citizen who lived in Berlin owned an apartment in Kyiv, the apartment passes under Ukrainian inheritance law.
Inheritance by will or by law
There are two paths. By will, the estate passes to the people the deceased named. By law (when there is no valid will), the Civil Code distributes the estate through five orders of heirs, each inheriting only if no one in the previous order accepts:
- Children, spouse, and parents of the deceased
- Siblings, grandparents
- Aunts and uncles
- Persons who lived as a family with the deceased for at least five years
- Other relatives up to the sixth degree of kinship, and dependents
Even where there is a will, certain heirs — minor or adult disabled children, a disabled spouse or parents — are entitled to a mandatory share of at least half of what they would have received by law. A will cannot fully exclude them.
The six-month deadline — the most common mistake
This is where foreign heirs most often lose out. You have six months from the date of death to accept the inheritance by filing an application with a Ukrainian notary at the place where the estate is opened.
Heirs who were permanently living with the deceased are presumed to have accepted. A foreign heir living abroad is not — you must actively file within the six months. Miss it, and you are left with two harder options: the written consent of all heirs who did accept in time, or a court application to extend the term for a valid reason. Do not rely on either; treat the deadline as firm.
Can a foreigner keep inherited land?
This depends entirely on the type of property.
- Apartments, houses, and commercial buildings — no restriction. A foreigner inherits and keeps them outright.
- Non-agricultural land within a settlement, or land under a building you own — a foreigner may own this.
- Agricultural land — a foreigner cannot own it. You can still inherit it, but under Article 81 of the Land Code you must sell, gift, or otherwise dispose of the plot within one year of acquiring ownership. If you do not, the state can apply to court to have it sold.
So the right to inherit agricultural land exists; the right to keep it does not.
How much tax does a foreigner pay on a Ukrainian inheritance?
Ukraine has no separate “inheritance tax.” Instead, the value of inherited property is treated as personal income and taxed at one of three rates, plus a military levy:
| Heir’s situation | Income tax | Military levy |
|---|---|---|
| Close relative, both parties Ukrainian residents | 0% | — |
| Resident heir, not a close relative | 5% | 5% |
| Non-resident heir (any degree of kinship) | 18% | 5% |
For a foreign heir who is a non-resident of Ukraine, this means 18% income tax + 5% military levy = 23% of the assessed value of the property — even for a close relative. Residency status, not nationality, drives the rate, so individual planning is worth doing before you accept.
You will also need a Ukrainian tax identification number (RNOKPP) to register the property and pay the tax.
Can you claim a Ukrainian inheritance without travelling there?
Yes. A foreign heir can handle the entire process remotely through a representative in Ukraine — typically an attorney — acting under a notarised power of attorney. Because the inheritance is a notarial, out-of-court procedure, a power of attorney is the right instrument here.
The document must be drawn up before a notary in your country, then apostilled (for countries party to the Hague Convention) or consular-legalised, and translated into Ukrainian by a certified translator. Give the representative a broad scope: filing the acceptance application, collecting documents, obtaining the tax ID, registering ownership, and paying the tax.
The process, step by step
- Confirm the death and locate any will and the assets in Ukraine.
- Obtain a Ukrainian tax identification number (RNOKPP).
- File the acceptance application with the notary within six months.
- Collect and legalise the supporting documents (apostille + certified translation).
- The notary opens the inheritance file and verifies the heirs and the estate.
- After six months, the notary issues the Certificate of the Right to Inheritance.
- Register your ownership in the State Register of Property Rights.
- Pay the income tax and military levy; if agricultural land is involved, dispose of it within one year.
Documents you will usually need
The death certificate; proof of kinship (birth and marriage certificates); your passport; a Ukrainian tax ID; the will, if any; and ownership documents for the property. Every foreign document must be apostilled or consular-legalised and accompanied by a certified Ukrainian translation.
Pitfalls to avoid
Missing the six-month window; failing to legalise foreign documents correctly; the appearance of additional heirs you did not know about; inherited debts (heirs are liable for the deceased’s debts, but only up to the value of the estate); and overlooking the one-year rule on agricultural land.
Frequently asked questions
Can a foreigner inherit property in Ukraine?
Yes. Foreign citizens inherit on equal terms with Ukrainians, by will or by law. Real estate in Ukraine is always governed by Ukrainian law.
Do foreigners pay inheritance tax in Ukraine?
There is no separate inheritance tax, but a non-resident heir pays 18% personal income tax plus a 5% military levy — 23% of the assessed value — regardless of family ties.
Can a foreigner inherit agricultural land in Ukraine?
You can inherit it, but you cannot keep it. The plot must be sold or otherwise transferred within one year of acquiring ownership. Apartments, houses, and commercial property have no such restriction.
What is the deadline to claim an inheritance in Ukraine?
Six months from the date of death. A foreign heir living abroad must actively file an acceptance application with a notary within that period.
Can I claim a Ukrainian inheritance without coming to Ukraine?
Yes — through a representative acting under a notarised, apostilled (or consular-legalised) power of attorney that authorises them to handle the full process.
This article is general information on Ukrainian inheritance law and not legal advice for a specific case. Each estate differs; consult a Ukrainian attorney before acting.