TL;DR
Hungary levies 0% inheritance tax between close relatives (children, spouse, parents) and 18% for others. Close relatives cannot be fully disinherited — they retain a forced share (kötelesrész) of one-third of their intestate entitlement. EU Regulation 650/2012 (Brussels IV) determines which country's law applies to cross-border estates involving Hungarian property.
What is Öröklési Jog?
Öröklési jog (pronounced eu-reu-klesh-i yog) is Hungarian for "inheritance law" or "law of succession". It is governed by Act V of 2013 (Ptk.), Book Seven (§§ 7:1–7:108). Hungarian succession law applies to Hungarian-situated property when the deceased was habitually resident in Hungary, and may apply to foreign nationals' Hungarian assets under Brussels IV.
Intestate succession order (törvényes öröklés)
| Class | Heirs | Share |
|---|---|---|
| 1st (with spouse) | Children equally; spouse gets use-right over family home | Children: remainder |
| 1st (no spouse) | Children equally | 100% |
| 2nd (no children) | Surviving spouse alone | 100% |
| 3rd (no spouse/children) | Parents + their descendants | 50%/50% maternal/paternal |
| 4th | Grandparents + their descendants | Equally |
| Final | Hungarian state (állam) | 100% |
Inheritance tax rates
| Relationship to deceased | Tax rate |
|---|---|
| Spouse, children, parents, grandchildren (egyenes ági rokon) | 0% — exempt |
| Siblings and other relatives | 18% |
| Non-relatives inheriting residential property (first home) | 9% reduced rate |
| Non-relatives — all other assets | 18% |
Cross-border estates and Brussels IV
EU Regulation 650/2012 (Brussels IV) applies to all EU member states including Hungary. It provides that the law of the deceased's habitual residence at death applies to their entire estate — including Hungarian property. A non-Hungarian habitually resident outside Hungary can elect Hungarian law to apply to their Hungarian assets via a will (professio iuris).
Post-Brexit, UK nationals' estates are governed by Brussels IV for Hungarian assets only if Hungarian law is chosen via professio iuris. Otherwise, the Hungarian PIL rules of Act XXVIII of 2017 apply to determine which law governs.
Frequently Asked Questions
- I am a British national inheriting a Budapest apartment — which law applies?
- Under EU Succession Regulation 650/2012 (Brussels IV), the law of the deceased's habitual residence applies. If the deceased was habitually resident in Hungary, Hungarian öröklési jog governs the entire estate. Post-Brexit UK nationals' cross-border estates fall under Act XXVIII of 2017 unless Hungarian law was elected via professio iuris in a will.
- Can I make a Hungarian will in English?
- Yes. A holographic will (saját kezű végrendelet) under Ptk. § 7:17 must be entirely handwritten, dated, and signed — but can be in English. A notarial will (közjegyzői végrendelet) requires execution before a Hungarian közjegyző and may require certified translation if not in Hungarian. Both are legally valid for Hungarian assets.
- How long does Hungarian estate administration take?
- Hungarian estate administration (hagyatéki eljárás) is conducted by the közjegyző of the deceased's last Hungarian district. Simple domestic estates take 3–12 months. Cross-border estates with non-Hungarian heirs or foreign assets typically take 12–36 months. A lawyer can protect assets with interim injunctions during the process.
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