Inheritance: how to accept it, the deadlines and the order of heirs

By will or by law

• By will — if the deceased left a notarized will (art. 1247 of the Civil Code).
• By law — if there is no will (or it is invalid): heirs are called in order (five classes, arts. 1258–1265). The first class is children, the surviving spouse and the parents. Each next class inherits only if the previous one is absent.

Regardless of a will, a compulsory share is due to minor/adult incapacitated children, an incapacitated widow/widower and parents (art. 1241).

The deadline: 6 months

You must accept the inheritance within 6 months of the date of death (art. 1270):

• file an application to accept the inheritance with a notary at the place the inheritance opened (the deceased's last residence); or
• if you permanently lived together with the deceased at the time of death, you are deemed to have accepted the inheritance (unless you filed a renunciation).

The certificate of the right to inheritance is issued no earlier than 6 months (art. 1298). Creditors may bring claims within 6 months of learning that the inheritance opened (art. 1281).

Practical tip: don't delay — file the application within the 6 months even if you haven't gathered all documents yet; they can be supplied later.

If you miss the deadline

1. With the written consent of the other heirs who have already accepted the inheritance, a notary may accept your late application.
2. Through a court — a claim to grant an additional period, if the reasons for missing it were valid (serious illness, a long stay abroad, etc.) — art. 1272.

If you are abroad

The procedure is the same, with three differences, each of which costs either money or time:

• the application to accept the inheritance cannot be filed by proxy — only in person, or by post with your signature certified at a consulate or before a foreign notary;
• the tax rate depends on your tax residency: a non-resident pays 18% income tax + 5% military levy regardless of kinship, whereas a first- or second-degree resident relative pays 0%;
• booking a consular appointment and posting documents takes time that may not fit inside the 6 months.

The dedicated guide on inheriting from abroad covers this in detail (linked below).

Legal basis

• Civil Code of Ukraine, arts. 1216–1308 (Book Six "Inheritance Law"), in particular arts. 1241, 1247, 1258–1265, 1268–1272, 1298.