Accepting an inheritance: what to do under Georgian law

What to do

1. Counting starts: the inheritance opens on the day of the testator's death (Civil Code Art. 1320); the place of opening is the testator's last place of residence (Civil Code Art. 1324), and that is where the notary is to be approached.
2. ⏰ Main deadline: the inheritance must be accepted within 6 months from the day of opening (Civil Code Art. 1424); the methods are an application to a notary or actual entry into possession or management (Civil Code Art. 1421); actual possession of part of the estate equals acceptance of the whole inheritance (Civil Code Art. 1421). If the deadline has been missed, first check whether there was actual acceptance; otherwise the court extends the deadline for a valid reason (Civil Code Art. 1426); without a court, with the consent of all heirs who have accepted the inheritance (Civil Code Art. 1426).
3. Who inherits: under a will or by law (first order: children, including those born after death, the spouse and parents, in equal shares (Civil Code Art. 1336)); the surviving spouse's share in joint property is not part of the inheritance (Civil Code Art. 1339); children, parents and the spouse are entitled to a compulsory share, half of the statutory share, despite the will (Civil Code Art. 1371); a claim to invalidate a will must be brought within 2 years from the day of opening (Civil Code Art. 1409).
4. Debts: the testator's debts are paid within the assets received, in proportion to shares (Civil Code Art. 1484); the heir must prove that debts exceed the inheritance if the notary did not draw up an inventory (Civil Code Art. 1485); creditors who did not file claims within 6 months of learning of the opening lose them (Civil Code Art. 1488). If debts exceed the assets, one may renounce at a notary within 3 months from learning of the entitlement (Civil Code Art. 1434); one cannot accept or renounce partially, under a condition or for a term (Civil Code Art. 1435).
5. Formalities: the certificate of inheritance is issued after 6 months have passed (earlier if there are no other heirs) (Civil Code Art. 1500), followed by registration of immovable property in the Public Registry; the inheritance of first- and second-order heirs is not subject to income tax (Tax Code Art. 82).
6. Where to apply: notary at the place of opening of the inheritance; district (city) court for an extension of the deadline and for disputes over wills and shares; Public Registry for registration of rights.
7. Evidence: death certificate, documents proving kinship, will, Public Registry extracts, evidence of actual acceptance (residence, utility payments, repairs), information on debts.
8. Traps: waiting “six months” and only then going to a notary, when the application must be filed within the deadline; assuming that a missed deadline is final without checking for actual acceptance; accepting an inheritance with debts without assessing the assets and without ordering an inventory from the notary; a partial renunciation or a renunciation “with a condition” counts as a renunciation of everything.

Be sure to check

• 6-month deadline, when it starts, and the ways of acceptance (notary or actual possession)
• what to do if the deadline is missed (court, or consent of the heirs who have accepted)
• order of heirs, the spouse's share and the compulsory share
• the testator's debts within the assets, and the possibility of renunciation
• certificate of inheritance from a notary and registration in the Public Registry