Top Tips for Writing a Will as a UK Expat Living in Romania

Will writing is a complex process as it is, but there is lots to consider if you are an expat living in Romania. Find out our top tips for writing a will…

There is always potential for dispute to arise after a person dies. Challenging a Will because it is not deemed to be valid, or because of other reasons, is always a possibility. That said, the process of writing a will as an expat is increasingly more complex, therefore it is imperative to thoroughly check and update your will.

In lots of cases, if you have relocated from the UK, more than one will could be required. However, it’s not simple and needs to be done correctly, otherwise your new will could revoke all previous Wills.

Read on for our top tips on ensuring a Will stays valid as an expat living in Romania…

1.   Know about inheritance tax

If you are a resident of Romania, you beneficiary will not pay inheritance tax on Romanian assets in certain circumstances. This is because, in Romania, there are no inheritance taxes if the inheritance procedure was finalised within two years of the death of the benefactor. If the process is not completed within two years, a one percent tax is due on the value of inheritance.

As an expat, you are not treated differently to a Romanian citizen. This inheritance process is governed by laws where the asset is located. This means that assets, e.g. house and bank accounts located in the UK will be governed by UK laws.

Moveable goods (jewellery, shares, furniture, cars etc), no matter where they are located, are subject to be governed by the national law that the deceased subscribed at the time of their death according to Romanian Law no.105/1992.This law regards to the settlement of international private law relations.

2.   Look into organic Law no. 312/2005

This law provides restrictions on foreign ownership of land in Romania. Currently, the only way a foreign person can become owner of land in Romania is through legal inheritance. Therefore, if your family member was an owner of land, this can be passed on to you.

3.   Make sure to value your estate

It’s good to have an idea of the value of your estate – homes, bank accounts, savings, life insurance, shares, and more, whether your assets are based in the UK, Romania, or both. This will help to make the process of creating a will much easier.

You also need to take into account your debts to get an accurate value. Debts include a mortgage, credit card balance, overdraft, or loans.

4.   Make sure your Will is valid

In order to ensure your Will is valid, you need to adhere to the following steps:

• It must be in writing
• It must be signed by you
• It must be witnessed by two people
• You must have the mental capacity to make the Will and understand the effect
• You must have made the Will voluntarily

When it comes to choosing witnesses for your will, you need to ensure that spouses and civil partners are not present as they will lose their right to inheritance. It’s also wise not to ask your executor to act as a witness.

As mentioned above, you will also need to ensure that your new Will doesn’t revoke your old will. It is possible to have a Will in each legal jurisdiction, covering the assets held in that jurisdiction. The Will would need to have provisions limiting the scope of the Will to that jurisdiction, or risk inadvertently revoking the other Wills.

5.   Obtaining a Certificate of Inheritance

As the United Kingdom is not signed up to the uniform rules of Regulation (UE) no. 650/2012, it means that the beneficiaries will need to obtain a Certificate of Inheritance, along with the will to proceed with collecting and distributing assets in Romania.

To obtain this certificate, a notary needs to be appointed. The notary will likely need:

• The death certificate
• A marriage certificate (if necessary)
• An identity document of the person applying
• The grant of probate or letters of administration

Much of this documentation will need to be translated into Romanian too.

For property or land which passes under a will or intestacy, further documentation will be required to ensure everything is legal. This includes:

• The sale purchase agreement (an original and a copy).
• The land book minute issued for the property.
• A fiscal certificate in relation to the property, which will show that all debts due to the Romanian State have been paid.
• A Certificate from the Fiscal Authority which will state that the deceased has no debts due to the Romanian State.
• Some Romanian notaries ask for a legal opinion related to the inheritance procedure, applicable legislation and documents issued in respect of the inheritance procedure in England.
• Depending on the assets involved and the age of the deceased and their marital status, statements must be given in respect of any children of the family. If one of the parties was married previously, then there must be a statement as to any children for any of that family.

It is, therefore, important for you to keep all of this documentation in a safe and simple place to make the process smooth for your beneficiaries, as it can be quite complex!