Estate planning · Luxembourg
Find an estate planning lawyer in Luxembourg
Luxembourg succession law combines Napoleonic forced heirship with EU cross-border rules, and many estates here involve more than one country. Tell us what you own and who should inherit, and we will match you with a specialist who works with Luxembourg estates every day.
- Wills, forced heirship and the disposable portion
- Cross-border successions under Regulation 650/2012
- Free matching with a lawyer on a Luxembourg Bar roll
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The real question
Estate planning in Luxembourg: what actually decides the outcome
Estate planning in Luxembourg is not only about writing a will. It is about deciding which law governs your succession, who inherits what, and how property held in the Grand Duchy passes on — under a civil-law system shaped by the Napoleonic Code and, for international families, by EU Regulation 650/2012. Because Luxembourg imposes forced heirship, the room you have to distribute your estate freely depends on how many children you have. A lawyer who works on Luxembourg estates can explain the reserve, the surviving spouse’s options, notarial deeds for real property and the deadlines that follow a death. Describe your situation once, free of charge, and we match you with an estate planning lawyer in Luxembourg who handles matters like yours.
Local rules
How estate planning and succession work in Luxembourg
Luxembourg is a continental civil-law country whose Civil Code descends directly from the French Napoleonic Code of 1804 and is still in force today. Succession law therefore protects certain heirs by statute, while international estates are governed by EU Regulation 650/2012. The points below are the ones that most often shape a Luxembourg estate plan.
Forced heirship under Article 913
Luxembourg reserves part of your estate for your descendants. Article 913 of the Civil Code caps testamentary gifts at one half of the estate if you leave one child, one third if you leave two, and one quarter if you leave three or more. With no descendants, gifts may exhaust the entire estate. A surviving spouse is not a forced heir, though he or she holds a statutory option.
Cross-border successions and the law you may choose
For successions opened on or after 17 August 2015, EU Regulation 650/2012 decides which law applies: in principle the law of the deceased’s habitual residence. A testator may instead elect the law of his or her nationality to govern the whole succession — a frequent planning tool in a country with a large expatriate population. How Luxembourg’s forced-heirship rules interact with the elected law is a key point of advice.
Real property and the notarial deed
The transfer of real property in Luxembourg must be recorded in an authentic notarial deed to be opposable to third parties and transcribable in the mortgage register; the notary has exclusive competence over the acts by which immovable property changes owner. A private compromis de vente is commonly signed first and binds the parties, but only the notarial deed secures third-party protection and mortgage registration.
Declaring the succession and the tax position
An inheritance declaration generally has to be filed within six months of the death. For direct taxes, a resident taxpayer is taxed on worldwide income while a non-resident is taxed only on Luxembourg-source income; a fiscal domicile or habitual residence in Luxembourg makes you resident, and a residence permit alone does not. Luxembourg’s tax treaties, all following the OECD model, relieve double taxation by exemption or credit.
Costs, legal aid and how fees are set
Luxembourg does not charge court fees to the State for bringing proceedings, so the main costs are lawyers’, notaries’, bailiffs’ and experts’ fees. Lawyers’ fees are not fixed by a binding tariff: they are agreed with the client, and disputes go before the Bâtonnier. Legal aid (assistance judiciaire), which may be total or 50% or 25%, covers lawyers’ and related fees.
Who may advise you in Luxembourg
Only lawyers registered on the roll (tableau) of one of Luxembourg’s two Bars — the Barreau de Luxembourg or the Barreau de Diekirch — may practise law in the Grand Duchy, and lawyers are the only professionals permitted to give legal consultations as a habitual paid activity. They are bound by professional secrecy protected by criminal law. Procedural documents must be drafted in French, while hearings may be held in French, German or Luxembourgish.
Key time limits — Inheritance, Probate & Wills
| Matter | Time limit | Note |
|---|---|---|
| Inheritance / succession declaration filing | 6 months from the death | The declaration of succession must be filed within six months of the death. |
| Surviving spouse’s succession option | 3 months and 40 days from the opening of the succession | The surviving spouse must choose between a child’s share and the usufruct of the family home within this period. |
All country-specific statements on this page are drawn from official Luxembourg sources (Ministry of Justice, Legilux, Guichet.lu, justice.public.lu, the Direct Tax Administration and the ITM) and from the European e-Justice Portal, consulted in April 2025.
- e-Justice Portal – National justice systems: Luxembourg
- Ministry of Justice – The legal profession (avocat)
- Legilux – Civil Code (Code civil)
- e-Justice Portal – Restrictions on successions: Luxembourg
- Guichet.lu – Declaration of succession
- justice.public.lu – Succession
- Guichet.lu – Court and lawyer costs
- Guichet.lu – Compromis de vente and property transfers
- Luxembourg Direct Tax Administration – Resident and non-resident taxpayers
- e-Justice Portal – Access to justice: Luxembourg
- Guichet.lu – Termination of a residential lease
- Guichet.lu – Administrative and judicial appeals
- ITM – Notice periods for dismissal and resignation
Where it goes wrong
The situations clients bring to us
These are the patterns we see most often in Luxembourg estates. Each of them is easier to handle before documents are signed and assets change hands.
Your estate crosses borders
You live in Luxembourg, hold property or accounts elsewhere, or your heirs are spread across several countries. Which law applies to what, and how a foreign will is treated here, are the first questions a specialist works through with you.
The will may not achieve what you intended
Luxembourg reserves part of your estate for your children. A gift or will that goes beyond the disposable portion can be reduced on the demand of the reserved heirs, so what you may freely allocate must be worked out in advance.
Nobody agrees on the details
Property in Luxembourg, a notarial deed that was never signed, a spouse’s statutory option — small omissions turn into long disputes. Early advice usually costs less than a contested succession.
How matching works
Why clients use our free matching
One short request, then a lawyer who already works with Luxembourg succession law and can answer in your language.
Luxembourg succession specialists
We match you with lawyers whose practice covers wills, the réserve héréditaire, the surviving spouse’s option and the filing of an inheritance declaration in the Grand Duchy.
Cross-border experience
Many of the practices we work with routinely handle estates where Regulation 650/2012 applies, a foreign law is elected, or heirs and assets sit in more than one country.
Clear about cost before you commit
Luxembourg sets no binding tariff for lawyers’ fees: they are agreed with the client. You can ask how fees will be calculated, and legal aid may be available where your means are insufficient.
Working languages made clear
Procedural documents in Luxembourg run in French, while hearings may be held in French, German or Luxembourgish. Tell us your preferred language and we look for a lawyer who can work in it.
Cross-border
Neighbouring and connected jurisdictions
Luxembourg has a very large cross-border and expatriate population, and estates here frequently touch other European countries. If your matter also involves one of these jurisdictions, say so in your request so we can match you accordingly.
Questions
Estate planning in Luxembourg: questions we are asked
Do I need an estate planning lawyer in Luxembourg?
For many people, yes. Even a straightforward will has to fit Luxembourg’s forced-heirship rules, and estates with property, heirs or accounts in another country raise the question of which law applies. A lawyer in Luxembourg can draft or review the documents, explain the reserve and deal with the inheritance declaration.
How much of my estate can I leave where I want in Luxembourg?
Under Article 913 of the Civil Code, testamentary gifts may not exceed one half of your estate if you leave one child, one third if you leave two, and one quarter if you leave three or more. If you have no descendants, gifts may exhaust the whole estate. A surviving spouse is not a forced heir but holds a statutory option.
Can I choose the law that governs my succession?
Possibly. For successions opened on or after 17 August 2015, EU Regulation 650/2012 designates in principle the law of your habitual residence, but you may elect the law of your nationality to govern the entire succession. Because Luxembourg’s forced-heirship rules are involved, the interaction between the elected law and the reserve needs specific advice.
What deadlines apply after a death in Luxembourg?
An inheritance declaration generally has to be filed within six months of the death. A surviving spouse has three months and forty days from the opening of the succession to exercise his or her succession option. Missing these dates can have financial consequences, so it is worth taking advice as soon as the death occurs.
What does a lawyer cost in Luxembourg, and is legal aid available?
Luxembourg sets no binding tariff for lawyers’ fees: they are agreed between lawyer and client, taking account of the importance and difficulty of the matter, the result and your financial situation. Luxembourg charges no court fees for bringing proceedings. Legal aid (assistance judiciaire), total or 50% or 25%, may cover lawyers’, notaries’ and other fees and is decided by the Bâtonnier.
Why are there two bars in Luxembourg?
Lawyers in the Grand Duchy must be registered on the roll of either the Barreau de Luxembourg or the Barreau de Diekirch, which groups practitioners in the northern judicial district. Both administer legal aid and discipline their members, and each has its own Bâtonnier. There is no single national bar, so it helps to know where your lawyer is registered.
Free, no obligation
Tell us about your estate
Describe in a few lines where you live, where your assets are and who you want to benefit. We will match you with an estate planning lawyer in Luxembourg who handles matters like yours, and you decide afterwards whether to instruct them. The request is free, confidential and carries no obligation.