Inherited Property in Montenegro: The Process, Selling, and Tax for Foreign Heirs

When a foreign heir inherits real estate from a relative in Montenegro, they acquire the property with the same rights as a Montenegrin citizen. The process begins before a notary with the ostavinski postupak (probate proceeding), the final inheritance decision is entered into the cadastre, and only then can the property be sold. Heirs in the first line of succession are exempt from inheritance tax. Below are the steps, the documents, and the costs.

Can a foreign heir inherit real estate in Montenegro?

Yes. Under Article 414 of the Zakon o svojinsko-pravnim odnosima (Law on Property-Legal Relations), a foreign natural person may acquire real estate in Montenegro by inheritance, exactly as a Montenegrin citizen would. In other words, certain restrictions on foreigners that apply to a purchase do not come into play when the acquisition is by inheritance.

There is a nuance here. Article 415 of the same law lists the categories a foreigner cannot acquire by purchase: agricultural land (poljoprivredno zemljište), forest and forest land, real estate within 1 km of the border zone, islands, and several further categories. Whether these categories can also be acquired by inheritance is, in the doctrine, mostly read in favour of the "inheritance exception," but this is not a point settled by clear case law in every situation. If agricultural land or a parcel near the border has been inherited, it is wise to have a lawyer confirm this point on the specific file before registration.

Reciprocity (reciprocitet) is also mentioned in the sources as a general principle; because the position varies from country to country depending on the file, we make no firm claim about it here.

The process: ostavinski postupak (probate) before a notary

With the 2015 amendment to the Zakon o vanparničnom postupku, non-contentious probate cases were transferred from the courts to notaries. The aim was to speed up the process. There is one difference from other notarial matters: in inheritance you cannot freely choose the notary. The documents are first submitted to the Osnovni sud (Basic Court), and the court distributes the file to the notaries in its district in alphabetical order of the notary's name.

Once the notary receives the file, they conduct the process the way the court used to, and according to the sources they are obliged to complete the file within 60 days. After the rješenje (decision) they issue has been served, a prigovor (objection) may be lodged within 8 days; the objection is submitted to the notary, who then forwards the file to the court that distributed it. (These time limits stem from the 2015 reform; it is worth confirming current practice.)

If there is no will, the statutory order of succession applies: in the first line, the spouse and children come in equal shares. The spouse and children are protected by a nužni dio (reserved portion); they cannot be disinherited without justified cause.

Which documents are needed?

For an heir abroad, the paperwork side can be the most time-consuming part of the process. Typically requested are:

For documents in a foreign language, the Montenegrin authorities may require a sworn translation (ovjereni prevod). For a power of attorney and official documents issued abroad to be valid in Montenegro, in most cases an apostille (Hague Convention certification) or consular legalisation is required. Montenegro is a party to the Hague Apostille Convention. The heir does not always have to appear in person; with a punomoćje granted to a representative, the process can largely be carried out remotely. The notary can also coordinate among heirs located in different countries.

Registration in the cadastre after the inheritance decision

Once probate is complete, the document in hand becomes a pravosnažno (final) rješenje o nasljeđivanju. This decision is the basis for recording the change of owner on the property's list nepokretnosti. The application is made to the local cadastre office; the competent authority is the Uprava za katastar i državnu imovinu in Podgorica.

Registration following an inheritance decision is a consequence that follows by operation of law, but the property will not appear in your name until the cadastre-specific administrative formalities are complete. The law also requires the cadastre authority to notify the Ministry of Finance within 15 days of the date it registers a foreigner (in the context of Article 415). This notification is made by the authority, not by you; still, it is useful to know it is part of the process.

Selling the inherited property

The point most heirs overlook is that registration is a precondition for selling. The property cannot be transferred to a buyer until it is registered in the cadastre in your name (or the heirs' names). Once the registration is complete, the sale and transfer proceed like a normal real-estate transaction.

If there is more than one heir, the property remains in co-ownership (suvlasništvo) until partition (dioba). In that case the sale requires the participation or consent of all co-owners — a single heir cannot sell the whole without the others' agreement. If the property was acquired within a marriage or is jointly owned, notarised consent from the spouse may also be required.

For an heir living abroad, two more practical frictions arise: transferring the sale proceeds abroad usually depends on documentation showing that the transfer tax has been paid and on the completion of the title procedures; and steps such as opening a local bank account and documenting the source of funds (AML) can take time. These are points of practical application rather than formal legislation, and they vary by bank and by file.

Clearing out and cleaning the property before the sale is another concrete task that lands on most heirs' agendas; to tidy up an apartment that has been empty or unused for a long time before showing it to a buyer, you can book a home cleaning service through Glatko.

Tax: inheritance tax and transfer tax are two different things

It is important not to confuse the two taxes.

Inheritance/gift tax (porez na nasljeđe i poklon)

Montenegro has no separate inheritance-tax law; this tax is regulated within the Zakon o porezu na promet nepokretnosti. Here the exemption is decisive. Heirs in the first line of succession — that is, the deceased's spouse, children, and parents — are exempt from inheritance tax on real estate. So a person who inherits property from their spouse or a parent pays no inheritance tax at this stage.

For non-exempt heirs (distant relatives or non-relatives), practical sources mention a rate of roughly 3%. The sources are not clear on whether this rate is flat or applied progressively like the transfer tax; if you are not in the exempt group, you will need to have the exact amount calculated on your own file.

Real-estate transfer tax (porez na promet nepokretnosti)

This tax comes into play at the moment of sale and is, as a rule, paid by the buyer. Since 1 January 2024 a progressive (progresivna) tariff has applied:

Acquisition by inheritance is subject not to the transfer tax but to the inheritance/gift regime above. So if you are a first-line heir, no transfer tax arises when you acquire the property; the transfer tax mainly concerns the buyer's side when you later sell the property. VAT (21%), which can arise on the first transfer of a new build, is typically not expected on resale and inheritance transfers.

So what is on the market today? The Fijaka listings context

For an heir thinking of selling an inherited property, the question "what is a comparable property selling for today?" is natural. Looking at the property listings currently live for sale on Fijaka, the price band ranges roughly from 5,555 EUR to 444,444 EUR, with the middle of the band clustering in the 100,000–250,000 EUR range. This is a very small sample of just 8 listings and cannot be considered a market statistic. The factors that set the price — location, square metres, sea view, and the condition of the building — vary greatly from one listing to the next. Even so, looking at current listings is useful for getting a sense of a range for your own property and for making comparisons.

Legal summary

A foreign heir inherits real estate in Montenegro with the same rights as a citizen (Zakon o svojinsko-pravnim odnosima, čl. 414). The process runs through the ostavinski postupak before a notary; the final inheritance decision is entered into the cadastre, and a sale is possible only after registration. First-line heirs (spouse, children, parents) are exempt from inheritance tax; on a sale, the progressive transfer tax is, as a rule, paid by the buyer. Points such as agricultural/forest/border-zone land, multi-heir co-ownership, and reciprocity vary by file. In such borderline situations, setting the process up correctly from the outset — for example with RoNa Legal's inheritance and estate law service — prevents wasted time and money. Every file is different; for a definitive answer, have it confirmed by a lawyer.

Frequently Asked Questions

I am a foreigner — can I register an inherited property in Montenegro in my own name?

Yes. Under Article 414 of the law, a foreign natural person acquires real estate by inheritance just as a Montenegrin citizen does. Once probate ends and the inheritance decision becomes final, the decision is entered into the cadastre as a change of owner on the list nepokretnosti.

Do I have to travel to Montenegro to follow the process?

No. With a punomoćje (power of attorney) drawn up before a notary/consulate in your own country and bearing an apostille or consular legalisation, a representative can carry out the process on your behalf. The notary can also coordinate among heirs in different countries.

If I sell an apartment I inherited from my spouse, will I pay tax?

As a first-line heir (spouse), you are exempt from inheritance tax. At the sale stage, the progressive transfer tax is, as a rule, paid by the buyer: 3% up to 150,000 EUR, and progressively 5% and 6% above that.

If there are several heirs, can I sell the property on my own?

No. After the inheritance decision, the property becomes co-ownership (suvlasništvo) among the heirs until partition. The sale requires the participation or consent of all co-owners.

My documents are in another language; what do I need to do?

For foreign-language documents such as the death certificate, kinship records, and power of attorney, the Montenegrin authorities may require a sworn translation (ovjereni prevod). For most official documents issued abroad, an apostille or consular legalisation is also required.

Can I transfer the money from the sale abroad?

Usually yes, but in practice the transfer can depend on documentation showing that the transfer tax has been paid and on the completion of the title procedures. Steps such as opening a local bank account and documenting the source of funds (AML) can take time depending on the bank.

If you would like to compare current property prices and get a sense of a range for your own property, you can browse the property listings for sale on Fijaka.

This content is for informational purposes and is not legal advice. Tax rates, deadlines, and administrative practices can change; matters such as probate, multiple heirs, and the type of land differ from file to file. Sources: [Zakon o svojinsko-pravnim odnosima (Paragraf)](https://www.paragraf.me/propisi-crnegore/zakon-o-svojinsko-pravnim-odnosima.html) and [gov.me — 01.01.2024 transfer-tax amendments](https://www.gov.me/clanak/izmjene-i-dopune-zakona-o-porezu-na-promet-nepokretnosti-u-primjeni-od-01012024). Always have your own situation confirmed by a lawyer.