In short
To inherit a flat in Georgia, heirs accept the estate before a Georgian notary within six months of the death. The notary issues an inheritance certificate, which the National Agency of Public Registry uses to register the heirs as owners. Georgia decides which succession law applies by the deceased's nationality. For a German national living in Germany that normally means German law, which the Georgian notary then applies.
The process in four stepsThe EU Succession Regulation does not bind Georgia. An EU country and Georgia may therefore apply different laws to the same estate. Such cases belong with a lawyer who knows both systems.
Points for heirsProcess
The Georgian procedure under Book Six of the Civil Code and the Law on Private International Law. Tax in your home country is a separate matter.
Under Article 55 of Georgia's Law on Private International Law, succession follows the law of the country of which the deceased was a national at death. Under Article 4, that reference includes the other country's own conflict rules. Where Georgian law applies in the end, a will or the Civil Code's rules of intestacy decide who inherits.
Heirs accept the estate within six months of the death by filing a statement of acceptance with any notary in Georgia. A representative with a power of attorney can file it.
In Georgia only a notary issues the inheritance certificate. The notary needs the death certificate, proof of kinship, any will and the flat's registry extract. Foreign documents need an apostille and a certified Georgian translation.
With the certificate, the heirs apply to the National Agency of Public Registry to be registered as owners, in shares if there are several. Check the registry extract afterwards for names, shares and any old charge still on the register.
Georgia has no separate inheritance tax; Article 6 of the Tax Code lists none. Article 82 sets out which income is exempt from income tax. Ask the Revenue Service or a tax adviser to confirm before you accept whether an inheritance or gift falls within it. If first-order heirs later sell, the Finance Ministry adds the deceased's period of ownership to their own.
Germany and the UK tax inheritances under their own rules, including assets abroad. Austria has levied no inheritance tax since August 2008. In Switzerland, inheritance tax is a matter for the cantons. Our country tax pages have the details.
Points to watch
Much can be prepared during your lifetime. Whatever is left open costs the heirs more effort later.
A German certificate of inheritance, a European Certificate of Succession or an English grant of probate needs an apostille and a certified Georgian translation. Ask in advance whether the Georgian notary or the registry will rely on it or require a Georgian certificate.
Under Article 56 of the Law on Private International Law, a will is valid in form if it complies with the law of the testator's nationality, habitual residence or the place where the property lies. A notarial will made in Georgia avoids later questions about form.
The EU Succession Regulation looks to habitual residence (Article 21), Georgia to nationality. Because Georgia also applies the home country's conflict rules, both routes often lead to the same law, though not in every case. Article 22 of the Regulation allows a will to choose the law of the testator's nationality. Whether that brings both sides to the same law in your case is for a lawyer to check.
A flat can be given away during your lifetime with a written contract and registration of the recipient at the National Agency of Public Registry, as on a purchase. Check with the Revenue Service first whether the recipient owes Georgian income tax. Tax in your home country is a separate question.
If two people own the flat, only the deceased's share forms part of the estate. How shares are registered and what applies to spouses is covered on the co-ownership page.
Keep the purchase contract, registry extract, rs.ge log-in and the contacts of your manager and lawyer where your heirs will find them. Six months is short if someone first has to discover that there is a flat in Batumi.
Frequently asked questions
First steps, deadlines, wills, probate documents, tax and gifts.
Accept the estate before a notary in Georgia within six months of the death, in person or through a representative with a power of attorney. The notary issues the inheritance certificate, and with it you are registered as owner at the National Agency of Public Registry.
Six months from the death. You accept by filing a statement with a notary in Georgia. If the deadline has already passed, ask a Georgian lawyer which routes the Civil Code still leaves open.
As to form, yes, if it complies with the law of the testator's nationality, because Georgia's Law on Private International Law accepts that form. For the flat, the notary needs the will with an apostille and a translation.
It can serve as evidence with an apostille and a certified Georgian translation. Whether the notary or the registry uses it directly or requires a Georgian certificate is decided case by case. Ask before you pay for translations.
Georgia has no inheritance tax. Whether the acquisition triggers income tax depends on the exemptions in Article 82 of the Tax Code, so ask the Revenue Service to confirm your case. Your home country may still charge inheritance tax.
Yes, with a written deed of gift and registration of the recipient. Check with the Revenue Service whether the recipient owes Georgian income tax, and check gift or inheritance tax at home first.
Last reviewed on 2 November 2026. Sources: Civil Code of Georgia, Book Six (succession) (matsne.gov.ge, version of 25 June 2026), Law of Georgia on Private International Law, Arts. 4, 55 and 56 (matsne.gov.ge, version of 15 December 2023), Georgian Notary Chamber (notary.ge): Succession Proceedings and Compliance of Practice with Law (six months, certificate issued only by a notary), Tax Code of Georgia, Art. 6 (types of tax) and Art. 82 (matsne.gov.ge); Ministry of Finance of Georgia, Public Ruling No. 143 of 14 May 2026 (holding period for first-order heirs) (matsne.gov.ge), Regulation (EU) No 650/2012 (EU Succession Regulation), Arts. 21 and 22 (eur-lex.europa.eu), Austrian Parliament, government bill 549 d.B., XXIII. GP (no inheritance and gift tax levied from 1 August 2008), National Agency of Public Registry (napr.gov.ge). This guide is not legal or tax advice.
Read next
German tax, co-ownership and selling an inherited flat.
One folder with the contract, registry extract and contacts saves your heirs months.