Real Estate Inheritance Algorithm During Martial Law: What You Need to Know

Inheritance consists of the rights and obligations of a deceased person that pass to the heirs. It can include an apartment, house, land plot, share in joint ownership, mortgaged property, claims, and debts. Personal rights inseparably connected with the testator are not inherited.

As of August 27, 2026, martial law in Ukraine has been extended, but it does not cancel the general rules established by the Civil Code of Ukraine. Inheritance opens on the day of death or the day the court declares a person deceased. The heir accepts the entire share due, not just the advantageous apartment without its associated obligations. Regarding the testator’s debts, the heir is liable only within the value of the received property.

If the real estate was acquired during marriage, the notary separately checks the share of the surviving spouse. The inheritance includes the testator’s share, not automatically the entire jointly owned property.

Who Inherits an Apartment, House, or Land

Inheritance by Will and the Mandatory Share

Who Receives the Mandatory Share

Inheritance by will has priority: the owner determines heirs and shares. However, a will does not eliminate the right to a mandatory share. Minor, underage, and adult incapacitated children; incapacitated widows or widowers; and incapacitated parents receive half of the share that they would be entitled to under the law.

Inheritance by Law and Order of Succession

If there is no will, the will is declared invalid, or it does not cover all property, the order of succession applies. Each subsequent order receives rights only if the previous one is absent, excluded, abandons the inheritance, or refuses it.

• first order of succession – children, the surviving spouse, and parents;
• second – full siblings, grandparents on both sides;
• third – full uncles and aunts;
• fourth – persons who lived with the deceased as one family for at least 5 years before the inheritance opened;
• fifth – other relatives up to the sixth degree inclusive, and dependents who were not family members;

Inheritance by Right of Representation

The shares of heirs within the same order are usually equal. Separately operates inheritance by right of representation: for example, grandchildren receive the share their parent would have inherited if alive at the time of inheritance opening.

[Prompt for diagram: five orders of statutory inheritance in Ukraine, vertical legal infographic, separate block about inheritance by right of representation and mandatory share, Ukrainian labels, white background, dark blue and burgundy accents, no decorative details]

Deadline for Accepting Inheritance During Martial Law

The main deadline is 6 months from the day the inheritance opens. The old rule granting an additional four months no longer applies: the government repealed it from June 19, 2023, and the Supreme Court confirmed that the Cabinet’s resolution could not change Article 1270 of the Civil Code of Ukraine. Relying on 10 months is risky.

An heir who permanently lived with the deceased on the day of death is considered to have accepted the inheritance if they did not refuse in time. All others must file a statement. Mere kinship, past registration in the inherited apartment, or payment of utilities is insufficient.

There is a martial law exception. If death occurring during martial law is registered later than a month after occurring, the six-month period counts from the date of official death registration. This special rule applies during martial law and for 2 years after its cessation or cancellation.

Algorithm for Formalizing Inherited Real Estate

Following the sequence of actions preserves the deadline and reduces the risk of court disputes. Property documents can be restored later, but the inheritance acceptance statement cannot be delayed.

1. Obtain the Ukrainian death certificate or a court decision establishing the fact of death.
2. Check if there is a will, other inheritance case files, or an inheritance contract.
3. Determine the place of the inheritance opening and the notary authorized to handle the case.
4. Submit a personal statement accepting the inheritance before the 6-month deadline.
5. Confirm kinship, the deceased’s last place of residence, and real estate ownership rights.
6. Check for arrests, mortgages, prohibitions, court disputes, debts, and the spouse’s share.
7. After the deadline, obtain the certificate of inheritance rights and register ownership.

The notary registers the inheritance case and verifies wills through the Inheritance Register. The term “inheritance case register” is common online, but the official name of the system is the Inheritance Register; there is no open search of inheritance by name for third parties.

Which Notary to Contact

Generally, the place of inheritance opening is the deceased’s last place of residence. If it is unknown, the reference is the location of the property or its main part. Therefore, the inheritance case cannot always be opened in just any city solely due to martial law.

An exception applies when the place of inheritance is on temporarily occupied territories (TOT), in active combat zones, or where state authorities do not carry out powers fully. Then, a statement can be submitted to any notary regardless of the inheritance location. This procedure applies during martial law and for 6 months after its end. Current Justice Ministry clarifications should be cross-checked with the date of death and territory status.

If the death occurred in occupied territory, it is often necessary first to establish its fact in court and register it at the civil registry office. Detailed procedure is described in the article “How to Formalize Inheritance If Death Occurred on TOT or in a Combat Zone”.

If the Heir is Abroad

Living abroad does not pause the 6-month deadline. The statement can be notarized at a Ukrainian consulate or local notary and sent to the notary handling the case. Apostille, legalization, and translation might be required depending on the country and international treaties.

Documents Needed for Real Estate

The initial package must confirm the heir’s identity, death, and grounds for inheritance. To issue the certificate, the notary will also verify the property itself.

• heir’s passport and Taxpayer Identification Number (TIN);
• Ukrainian death certificate;
• will or documents proving kinship;
• certificate of last residence and family composition, if required;
• contract, certificate, court decision, or other ownership document for the apartment, house, or land;
• technical passport, cadastre number, extract from registers, and appraisal if taxation requires it;

Lack of an old paper document does not always mean property loss. The notary can request data, and the heir may obtain a duplicate, archive certificate, or apply to the court. For complex property verification, consulting a real estate lawyer is advisable.

If the Deadline is Missed

Martial law itself does not restore the deadline. There are two ways: written consent from all heirs who accepted the inheritance, or a lawsuit to establish an extended deadline. The court examines specific insurmountable obstacles such as serious illness, service, occupation, lack of access to notarial acts, and evidence of their duration. Supreme Court practice does not consider a mere reference to war or being abroad sufficient.

Certificate, Registration, and Taxes in 2026

The certificate of inheritance rights is issued after the acceptance deadline expires. The law does not set a separate final deadline for obtaining it; however, without registration, the owner cannot fully sell, gift, or mortgage the real estate. You can find a specialist to open your case in the category notary services in Ukraine, and approximate prices are listed in the review of notary service costs in 2026.

Taxes depend on kinship and residency status. According to SFS data for 2026, the following rates apply.

• zero rate – 0% PIT and 0% military levy for first- and second-degree family members;
• rate for other resident heirs inheriting from a resident – 5% PIT and 5% military levy;
• rate if a non-resident is involved – 18% PIT and 5% military levy if the testator or heir is a non-resident;

For the zero rate, property valuation for taxation is not required. In other cases, the procedure for valuation, payment, and declaration must be agreed with the notary before the certificate issuance.

When Abandoned Inheritance Arises

Abandoned inheritance arises if there are no heirs by will or law, they are excluded, refused, or did not accept the property. After one year from inheritance opening, the authorized body applies to court. Only a court recognizes abandoned inheritance, after which the property transfers to the corresponding territorial community.

Disputes over shares, joint spousal property, missed deadlines, unregistered real estate, or wills require document analysis, not general advice. You can submit inquiries to specialists via the lawyer consultation page.