Inheritance case management
We open and manage the inheritance case at the Belarusian notary on behalf of foreign heirs – entirely by power of attorney.
Inheritance Tax in Belarus
Belarus does not impose inheritance tax on close relatives. Licensed lawyers at AMBY Legal explain what costs foreign heirs actually face when inheriting Belarusian property – and advise on the full inheritance process.
Our clients
Is There Inheritance Tax in Belarus?
The short answer is no – Belarus does not have a general inheritance tax. Property inherited from a close relative in Belarus is not subject to inheritance tax regardless of its value. This applies to real estate, bank accounts, company shares, vehicles and other assets.
However, inheriting property in Belarus does involve costs – notarial fees, state duties, registration fees and, for foreign heirs, the costs of obtaining and legalising the required documents. Understanding what costs actually apply – and what does not apply – is the starting point for any foreign heir dealing with a Belarusian inheritance.
What Belarus Does and Does Not Tax on Inheritance
No inheritance tax: Belarus abolished inheritance tax in 2006. There is no tax on the value of assets inherited from a close relative or from anyone else. This applies equally to Belarusian citizens and foreign nationals.
Income tax on certain inherited assets – the exception: While there is no inheritance tax, income received in the form of an inheritance can in certain circumstances be subject to income tax. Specifically – income received as a gift or inheritance from individuals who are not close relatives is subject to Belarusian income tax at 13% for Belarusian tax residents and at 13% for non-residents on income from Belarusian sources. Close relatives – parents, children, spouse, siblings, grandparents, grandchildren – are exempt from this tax. Inheritance from a non-relative or a distant relative may therefore attract income tax on the value of the inherited asset.
Capital gains on subsequent sale: If a foreign heir inherits Belarusian real estate and subsequently sells it, the gain on sale may be subject to Belarusian income tax depending on the circumstances – the holding period, the heir’s tax residency and the applicable double taxation treaty. We advise on the tax implications of selling inherited Belarusian property.
Debt Collection in Belarus
Professional legal help in the field of debts collection in Belarus.
What Belarus Does and Does Not Tax on Inheritance
No inheritance tax: Belarus abolished inheritance tax in 2006. There is no tax on the value of assets inherited from a close relative or from anyone else. This applies equally to Belarusian citizens and foreign nationals.
Income tax on certain inherited assets – the exception: While there is no inheritance tax, income received in the form of an inheritance can in certain circumstances be subject to income tax. Specifically – income received as a gift or inheritance from individuals who are not close relatives is subject to Belarusian income tax at 13% for Belarusian tax residents and at 13% for non-residents on income from Belarusian sources. Close relatives – parents, children, spouse, siblings, grandparents, grandchildren – are exempt from this tax. Inheritance from a non-relative or a distant relative may therefore attract income tax on the value of the inherited asset.
Capital gains on subsequent sale: If a foreign heir inherits Belarusian real estate and subsequently sells it, the gain on sale may be subject to Belarusian income tax depending on the circumstances – the holding period, the heir’s tax residency and the applicable double taxation treaty. We advise on the tax implications of selling inherited Belarusian property.
Our services
Document preparation
We advise on the documents required for foreign heirs and coordinate apostille and translation as part of the service.
Six-month deadline management
We open the inheritance case immediately on instruction – preserving the deadline while documents are being prepared.
Court procedure for missed deadlines
Where the six-month deadline has been missed, we manage the court procedure to restore the right to inherit.
Real estate registration
We manage the registration of inherited real estate in the heir's name – including interaction with the state registration authority.
Urgent service
We advise on the tax and currency implications of selling inherited Belarusian property or transferring funds abroad.
What Foreign Heirs Inherit
Real estate: Apartments, houses, dachas, garages and commercial property located in Belarus. Foreign nationals can inherit Belarusian real estate regardless of their citizenship. Note – land plots are subject to specific restrictions on foreign ownership; inherited land may need to be sold rather than retained by a foreign heir.
Bank accounts: Funds held in Belarusian banks. Foreign heirs can inherit bank account balances and have them transferred – subject to the applicable currency regulations. Since 2022, transfers of funds from Belarusian banks to certain foreign countries are subject to restrictions. We advise on the current position for each specific country.
Company shares: Participatory interests in Belarusian LLCs and shares in joint stock companies. Inheriting a participatory interest in a Belarusian company makes the heir a participant in that company – with all associated rights and obligations. We advise on the corporate implications of inheriting a company share.
Vehicles: Cars and other vehicles registered in Belarus. Foreign heirs can inherit vehicles and either sell them in Belarus or export them subject to customs procedures.
Other assets: Personal property, intellectual property rights, and other assets forming part of the estate.
Why Clients choose us
Foreign heir expertise
We regularly represent foreign heirs in Belarusian inheritance proceedings – from Russia, Israel, Germany, the United States and other countries.
Remote handling
We manage the full inheritance process by power of attorney – foreign heirs do not need to travel to Belarus.
Deadline protection
We open the inheritance case immediately on instruction – protecting the six-month deadline regardless of whether all documents are ready.
Tax clarity
We explain clearly what costs and taxes actually apply – and what does not apply – so foreign heirs can plan accurately.
English-speaking
We communicate with foreign heirs in English throughout the process.
FAQ
Is there inheritance tax in Belarus?
No. Belarus abolished inheritance tax in 2006. There is no tax on the value of assets inherited from a close relative – or from anyone else – regardless of the value of the estate. Close relatives inheriting in Belarus pay notarial fees and registration fees but no inheritance tax.
Do distant relatives or non-relatives pay tax on an inheritance in Belarus?
Inheritance received from a person who is not a close relative may be subject to Belarusian income tax at 13% on the value of the inherited assets. Close relatives – parents, children, spouse, siblings, grandparents and grandchildren – are exempt. We advise on the specific tax position for each heir’s relationship to the deceased.
Can a foreign national inherit real estate in Belarus?
Yes. Foreign nationals can inherit Belarusian real estate regardless of their citizenship. However, land plots are subject to restrictions on foreign ownership – an inherited land plot may need to be sold rather than retained. We advise on the specific restrictions for each type of property.
What is the deadline for accepting an inheritance in Belarus?
Six months from the date of death. Missing this deadline requires a court procedure to restore the right to inherit. We advise foreign heirs to open the inheritance case as soon as possible – even before all documents are ready – to preserve the deadline.
Can I transfer inherited funds from a Belarusian bank account abroad?
It depends on the country. Since 2022, transfers from Belarusian banks to certain foreign countries are subject to restrictions. Transfers to Russia and CIS countries are generally unrestricted. Transfers to EU countries, the United States and the United Kingdom face limitations. We advise on the current position for each specific country and asset.
News
Debt Collection Under International Supply Contracts (CISG) in Belarus
Four containers under a multi-year supply contract with a buyer in Minsk. Three paid on time. The fourth landed two months ago and the €180,000 invoice is still sitting open. Replies from the buyer have slowed to weekly, then biweekly. The last call ended with vague references to “quality concerns” that nobody mentioned the day […]
Legal Review of Contracts with Belarusian Companies: What Foreign Counsel Should Watch For (2026)
A foreign in-house counsel — could be in Frankfurt, could be in Singapore, doesn’t really matter — is on the phone. The contract they signed with a Belarusian supplier eighteen months ago has gone sideways. The other side has stopped paying, or stopped performing, and now there’s a dispute. The counsel went back to the […]
What Happens After You Win a Debt Case in Belarus? Enforcement Proceedings and Bailiff Process Explained (2026)
Most foreign creditors who reach out to us about a Belarusian debtor arrive at the same moment. The judgment is in. The lawyers got paid. The board got the email confirming the win. And then — nothing. Three weeks have passed. Five. Two months. The money that was supposed to land somewhere has decided not […]