Romania · Inheritance · Passport-linked guide

Inheritance and Gifting Property in Romania

Romanian succession is not a generic 1% inheritance tax. Applicable law, spouse and children rights, foreign wills, inheritance certificates, Land Book registration and the two-year transfer-tax distinction are separate questions.

Scope

Use the Romania Passport for current structured rules

Romanian succession is not a generic 1% inheritance tax. Applicable law, spouse and children rights, foreign wills, inheritance certificates, Land Book registration and the two-year transfer-tax distinction are separate questions.

OwnASea keeps ownership, immigration, tax, tourism, mortgage, cadastral and succession evidence separate. Under-review values remain visibly pending and are never turned into a verified yes/no claim.

Country facts

Romania Passport values

Foreign will recognizedA foreign will is not automatically valid in every situation; applicable law, form and registration must be checked.Verification pending
Inheritance of land by foreignerLaw 312/2005 expressly excludes acquisition of land by foreign citizens/stateless persons through legal inheritance from its general purchase framework. The inherited parcel still requires succession proof and land-book registration; testamentary and restricted land questions need separate analysis.Verification pending

Succession is separate

The two-year distinction is not a universal 1% inheritance tax

EU Regulation 650/2012, applicable succession law, inheritance certificates, spouse/children rights, Land Book registration and Romanian fiscal treatment must be analysed separately. Legal inheritance is not automatically the same as a purchase by a third-country buyer.

Foreign will recognizedA foreign will is not automatically valid in every situation; applicable law, form and registration must be checked.Verification pending
Inheritance of land by foreignerLaw 312/2005 expressly excludes acquisition of land by foreign citizens/stateless persons through legal inheritance from its general purchase framework. The inherited parcel still requires succession proof and land-book registration; testamentary and restricted land questions need separate analysis.Verification pending

Key points

What to remember

  • EU/EEA and third-country land rules are not interchangeable.
  • A Land Book extract is essential, but it is not the whole technical due-diligence file.
  • Current VAT values and historical transition dates stay date-scoped in Passport.
  • Property ownership is not a Romanian residence permit or Golden Visa.
  • Tourist classification and building/owner consent are separate from an online listing.
  • PAD insurance is not a structural-safety certificate, and building age is not a seismic classification.

See the Romania Country Passport and adjacent guides below.

General information: This guide is not legal, tax, immigration or investment advice.

Evidence first

Official and primary sources

These links come from the shared OwnASea Source Registry. Discovery sources are not used as sole authority for legal, tax or immigration claims.

tax_residency_guidanceANAF / IGI — tax residence criteria and treaty tie-breakersRomania ↗rental_income_tax_guidanceANAF — 2026 rental-income and CASS guidanceRomania ↗seller_transfer_income_taxANAF — transfer of real estate from personal patrimonyRomania ↗land_book_online_serviceANCPI ePayment — online land-book extractsRomania ↗cadastral_fee_schedule_2026ANCPI — 2026 tariff amendment and land-book service scheduleRomania ↗cadastral_fee_scheduleANCPI — Order 16/2019 cadastral service tariffsRomania ↗land_registryANCPI — land book and cadastral servicesRomania ↗citizenship_guidanceAuthority for Citizenship — Romanian citizenship informationRomania ↗municipalBrașov Municipality — local tax and tourism decisionsRomania ↗municipalBucharest Municipality — local tax and tourism decisionsRomania ↗municipalCluj-Napoca Municipality — local tax decisionsRomania ↗municipalConstanța Municipality — local tax and tourism decisionsRomania ↗immigration_lawIGI / Portal Legislativ — OUG 194/2002 on foreignersRomania ↗commercial_residenceIGI — commercial activities residence routeRomania ↗long_term_residenceIGI — long-term residence in RomaniaRomania ↗immigration_procedureIGI — residence permit procedure and accommodation evidenceRomania ↗municipalIași Municipality — local tax decisionsRomania ↗legal_portalLaw 36/1995 — Article 91(2), authentic special power of attorneyRomania ↗finance_ministryMinistry of Finance — tax and budget publicationsRomania ↗mortgage_regulationNational Bank of Romania — prudential and mortgage informationRomania ↗