Inheritance: what happens to a foreigner's property in Georgia

What happens to a foreigner's property in Georgia after death?

When a foreign owner of a Georgian flat dies, two legal systems meet. Georgian law on private international law says that inheritance is governed by the law of the country whose citizen the deceased was at the time of death. But the flat is in Georgia, rights in property are created and transferred under the law of the place where it lies, Georgian courts have exclusive jurisdiction over disputes about it, and the heirs can only register it in their names through a Georgian notary and the Georgian Public Registry. In practice, the question of who inherits is often answered by the deceased's home law, while the question of how the heirs take the flat is answered in Georgia.

This explainer sets out how the two fit together, what Georgian law says when it applies, the deadlines heirs must meet, and what inheritance means for tax.

Which country's law decides who inherits?

The general rule is nationality: inheritance relations follow the law of the country the deceased belonged to at death. A stateless person's estate follows the law of their last habitual residence, and failing that, Georgian law. For a person with two nationalities, the law of the country with which they were most closely connected applies. Georgian law accepts a reference back: if the foreign law points to Georgian law, Georgian rules apply. And a foreign rule is not applied if it contradicts the basic principles of Georgian law.

There is no special rule sending the inheritance of Georgian real estate to Georgian law, and no rule letting a person choose the law of their succession in a will. What the deceased's home law says about property abroad therefore matters: some legal systems refer the inheritance of real estate to the law of the place where it is located, which would bring Georgian rules back in.

When Georgian law applies: who are the heirs?

Without a will, Georgian law calls relatives in degrees, and a nearer degree excludes all further ones. Heirs of the same degree inherit in equal shares.

Grandchildren and great-grandchildren take the share of a parent who died before the deceased. The surviving spouse inherits as a first-degree heir, but this does not cover the spouse's own share of property acquired during the marriage, which was never the deceased's to leave. A divorced spouse does not inherit, and a court may exclude a spouse where the marriage had in fact ended at least three years before the death. Children, parents and the spouse are also entitled to a compulsory share, half of what they would receive without a will, whatever a will says.

How heirs take over a flat in Georgia, step by step

1. Collect the death certificate

   With an apostille or legalisation and a certified Georgian translation.

2. Settle the succession in the home country if it opened there

   For a person who lived permanently abroad, succession opens in that country; a certificate from a notary there is the starting point.

3. Apply to a Georgian notary

   Any notary in Georgia can open the succession for the Georgian property, on the foreign certificate or on the Georgian rules.

4. Accept the inheritance in time

   Under Georgian law, within six months of the opening of the succession, by declaration to a notary or by taking possession.

5. Receive the certificate of inheritance

   Issued by the notary after six months, or earlier where documents show there are no other heirs.

6. Register at the Public Registry

   The certificate is the basis for registering ownership, for GEL 150, 270 or 350 depending on speed.

The Notary Chamber describes the route for a foreign owner this way: a notary of the deceased's country of citizenship issues a certificate of inheritance, the heir submits it, with an apostille, to a Georgian notary, and that notary issues a Georgian certificate for the property in Georgia.

Deadlines heirs should know

A court can extend the acceptance deadline for valid reasons, and a late heir can also be admitted without a court if all heirs who accepted agree. An heir who takes possession may not dispose of the estate before the six months pass or a certificate is issued, apart from necessary expenses.

Do heirs inherit the debts?

Yes, but only up to the value of what they inherit. Heirs pay the deceased's creditors in proportion to their shares and only up to the value of the accepted estate; an heir who wants to rely on that limit must prove that the debts exceed the estate, unless a notary made an inventory. Under the Tax Code, heirs also pay the deceased's tax arrears in proportion to their shares. Before accepting, an heir can ask for an inventory and has two months for it, counted within the six-month period. A registered mortgage stays on the flat, so the bank's position does not change because the owner has died.

Is inheritance taxed in Georgia?

Georgia has no separate inheritance tax, but inherited property can count as income. The Tax Code exempts property inherited by first- and second-line heirs, such as a spouse, children, grandchildren, parents and siblings, and exempts up to GEL 150,000 a year for third- and fourth-line heirs, such as grandparents, uncles and aunts. The tax lines differ from the civil-law degrees of heirs.

Selling an inherited flat raises a second question. A residential flat owned for more than two years can be sold free of income tax, and a first-line heir may count the deceased's years of ownership; other heirs count from the inheritance. The taxable gain on property received free of charge is the sale price minus the market price at the time it was received.

Special cases

• Agricultural land. A foreigner may own agricultural land received by inheritance, an exception to the general ban on foreign ownership.
• No heirs. Where there are no heirs, or none accept, the estate passes to the State, which is liable for the debts up to the estate's value. A Constitutional Court ruling of September 2025 and a bill in Parliament in 2026 concern an exception in this rule.
• A residence permit. A permit based on the deceased's ownership ends with that ownership; an heir who becomes owner can apply for a permit of their own on the usual conditions.

How to find out whether a succession has been opened

The Notary Chamber runs a united electronic succession register at heritage.notary.ge. Anyone can search it by the deceased's name or personal number to see whether a certificate of inheritance has been applied for or issued, whether an estate manager has been appointed, and which notary is handling the case; details of heirs and property are restricted. Since September 2011, notaries have also recorded wills in a general register of wills.

Heirs who cannot come to Georgia

An heir does not have to travel to Georgia. Acceptance of an inheritance can be made through a representative, so a notarised power of attorney, with an apostille and a Georgian translation, is usually enough. If the heir wants the representative to renounce the inheritance instead, the power of attorney must say so expressly. Heirs who each live in a different country can all appoint the same representative, which makes it easier to meet the six-month deadline together.

Risks and exceptions

• Missed deadline. Six months pass quickly when heirs live abroad.
• Unclear applicable law. The home country's rules may decide who inherits.
• Documents without apostille. Georgian notaries need certified, translated papers.
• Debts and mortgages. They come with the flat, up to its value.
• Tax on a quick sale. Only first-line heirs count the deceased's years of ownership.

Frequently asked questions

Which law decides who inherits my flat in Georgia?

As a rule, the law of your nationality at death, though your home law may refer real estate back to Georgian law.

How long do heirs have to accept?

Under Georgian law, six months from the opening of the succession.

Who issues the certificate of inheritance?

A Georgian notary; for a foreign owner, usually on the basis of a certificate from the home country.

Do heirs pay inheritance tax?

Close family members are exempt; more distant heirs are exempt up to GEL 150,000 a year.

Do heirs take on the deceased's debts?

Only up to the value of the inheritance, in proportion to their shares.

Can a foreign heir inherit agricultural land?

Yes, inheritance is an exception to the ban on foreign ownership.

What happens if no heir accepts?

The estate passes to the State.

Should I make a will?

It often makes things easier for heirs abroad; see our guide to making a will in Georgia.

Sources

1. Civil Code of Georgia (Articles 1306-1500), Legislative Herald of Georgia (accessed 18 October 2026)
2. Law of Georgia on Private International Law (Articles 4, 5, 9, 10, 22, 32, 55, 56), Legislative Herald of Georgia (accessed 18 October 2026)
3. Tax Code of Georgia (Articles 57, 81, 82), Legislative Herald of Georgia (accessed 18 October 2026)
4. Organic Law of Georgia on Agricultural Land Ownership (Article 4), Legislative Herald of Georgia (accessed 18 October 2026)
5. Answers to hot topics, Notary Chamber of Georgia (accessed 18 October 2026)
6. Succession proceedings and compliance of practice with law, Notary Chamber of Georgia (accessed 18 October 2026)
7. Georgia moves to change inheritance rules after Constitutional Court ruling, Georgia Today, 25 May 2026 (accessed 18 October 2026)

Change log

• 18 October 2026 - Explainer published from the Civil Code (Arts. 1306-1500), the Law on Private International Law, the Tax Code and the Notary Chamber.