Many people feel uneasy about preparing for their own death. And when the time comes, those left behind face a long list of administrative and logistic tasks. Notary Robert Mines of Notaire Mines in Mondorf-les-Bains takes us through all the steps and procedures to get everything done.

What is the first thing someone should do when a family member dies in Luxembourg? 

Family members must declare the death at the civil registry office of the commune where the person died within 24 hours and must provide the following documents:

• Medical certificate confirming the death (issued by the physician and specifying the causes, such as “natural death” or “non-suspicious violent death”)

• The deceased’s family record book or, failing that, their identification documents

• Papers relating to their personal status (such as a birth certificate, marriage certificate)

• Burial certificate if the burial is to take place in another commune. If the person will be cremated, a cremation certificate must be accompanies by a medical opinion confirming there were no signs of violent death. In most cases, funeral parlours handle this.

When the cause of death is not clear or is suspicious, such as an unexplained or a violent death, a judicial inquiry and an autopsy report may be required before a burial certificate can be given, which will delay the process of registering death.

Is there a tick-list of places you need to notify about death?

Public institutions will automatically be notified of a person’s death. You can of course decide to notify to avoid misunderstandings.

Here is a list of places to notify :

Social security and pensions. Notify within 1-3 months

• National Health Fund, CNS : Notify for funeral allowance (up to €1,125 reimbursement), cessation of health coverage, and transfer to survivors.

• National Pension Insurance Fund, CNAP: Inform for survivor’s/orphan’s pension (if eligible. Apply within six months).

• National Employment Agency, ADEM: Notify if the deceased was unemployed or receiving benefits, claim any outstanding payments.

• Public sector employer/pension scheme (if applicable): Special rules for civil servants. Apply for survivor’s benefits separately.

Financial institutions and banks: Notify as soon as possible

• Banks: Notify all accounts (current, savings, securities), provide death certificate and notary deed to unblock for heirs, inventory safe-deposit boxes, cancel cards, and stop standing orders/transfers.

• Investment firms/brokers: Transfer or liquidate securities, pensions or investments.

• Mortgage providers: Notify for any outstanding loans, discuss insurance payouts.

Insurance companies. Notify within one month for claims

• Life insurance providers: Claim benefits (often tax-exempt up to €12,000 per beneficiary). Policies end upon death.

• Health/private insurance: Cancel coverage, claim reimbursements, for example for medical expenses.

• Other insurances: Notify car, home, travel, accident, or mortgage insurance, file claims such as for funeral costs, and transfer/cancel policies.

• Employer-provided insurance: Coordinate with HR for group policies.

Utilities, subscriptions, and services. Notify within 1-2 months

• Utilities: Cancel or transfer contracts, provide meter readings.

• Telecoms : Cancel phone/internet, redirect mail via post office.

• Subscriptions (newspapers, deliveries, memberships): Cancel.

• Landlord, if deceased was renting: Automatic lease termination if sole occupant, empty property immediately.

Under Luxembourg law, you accept the entire succession including all assets and liabilities simply by carrying out any role which implies ownership, such as withdrawing money from the deceased’s bank account, selling a personal item from the estate or continuing to use property beyond a reasonable inventory period, typically 40 days.

This “acceptance” is irrevocable and binds you personally for the debts, potentially exceeding the estate’s value and leading to unlimited liability.

© Photo credit: Shutterstock

What is the process regarding a succession declaration – a legal document which must be filed to the authorities?

Under Luxembourg law, the succession opens in the country of the deceased’s “last domicile” and it is the law of that country that governs the entire succession, including assets located abroad.

For successions opened in Luxembourg, a declaration of succession must be filed with the Registration Duties, Estates and VAT Authority (AED) :

• Within six months of the date of death if it occurred in the Grand Duchy

• Within eight months if it occurred in another European country

• Within 12 months if the person died in the United States

• Within 24 months if the person died in Africa, Asia, or Australia

This deadline may be extended based on a reasoned request submitted to the AED, for example, in cases of succession complexity or difficulties in accessing information.

Heirs must go directly to the AED to submit the declaration and, at the same time, provide the following documents:

• The original identity card or passport of the heirs

• The original death certificate accompanied by the deceased’s personal details (surname, first name(s), profession, and degree of relationship to the heirs)

• The original cadastral extract dated within the last year, showing the property used as the deceased’s main residence (even if they were not the owner; indicate “none” if applicable) and the properties held by the deceased in Luxembourg; in the case of a deceased spouse, a certified true copy of the marriage contract; and supporting documents for the liabilities (debts of the succession, such as invoices or contracts).

The declaration must be made in writing and must detail the nature and value of the movable and immovable assets and the debts.

Heirs may go directly to a notary with only the death certificate and the notary will carry out all necessary searches (including a search for a will in the register of last wills and testaments kept by the AED, for a fee of around €10 to €20). The notary will also gather all useful documents (family record book, contracts, bank statements, etc.) and prepare the declaration of succession. If necessary, they will request a deadline extension.

A notary can also draw up a deed of notoriety to unlock bank accounts, transfer securities or life insurance policies or change a vehicle registration.

Why do people obtain a European certificate of succession?

A European Certificate of Succession (ECS) allows heirs to assert their rights abroad without additional recognition procedures.

This certificate details the identity of the deceased, the beneficiaries and the distribution of the assets. It certifies the identity of heirs, legatees or testamentary executors as well as their rights and shares in the estate and it can be used in  any EU country without needing to be translated.

Can you take a body to another country to be buried or ashes to be scattered?

Yes. Under Luxembourgish law, the body must be eligible for burial or cremation, meaning there must be no suspicious circumstances surrounding the death or, if there was a judicial inquiry or autopsy, the public prosecutor’s office (parquet) must have authorised the release of the body.

To take a body abroad, you must obtain authorisations for internal transport within Luxembourg, export from the country, import into the destination country, and onward transport there. In some cases, additional permits may be required for transit countries, particularly if the route crosses borders of non-EU states or involves specific health regulations.

Key steps and documents include:

• Declaration of death at the civil registry of the commune where it occurred (within 24 hours).

• Medical certificate of death (issued by a physician, confirming the cause and absence of contagious diseases).

• Certificate of non-contagion (from a doctor or the Health Directorate of the Ministry of Health).

• Embalming if the journey exceeds a certain duration (mandatory for air transport or long distances to prevent decomposition).

• Placement in a hermetic coffin (zinc-lined and sealed, meeting IATA or road standards; a certificate of coffining is issued by the funeral director).

• Export Authorizations from Luxembourg: Laissez-passer mortuaire (mortuary pass), issued by the commune’s civil registry officer, valid for international transfer.

• Export permit from the Ministry of Health (Direction de la Santé) or customs authorities if outside the EU.

• For EU destinations, simplified under the Strasbourg Convention; no additional health certificate is needed beyond the laissez-passer.

• Import and Transport in the Destination Country:

• Entry authorisation from the destination’s health or foreign affairs ministry (e.g. via consulate if the deceased is Luxembourgish).

• Local burial or cremation permit upon arrival.

• If transiting through third countries (e.g. non-EU airports), comply with their transit rules, such as temporary storage or additional seals.

The simplest way of organising this is to go through a funeral home specialising in international transfers such as those affiliated with the Luxembourg Chamber of Funeral Directors. They handle all the paperwork, coordinate with authorities and ensure compliance with varying national procedures. Many offer 24/7 support and can liaise with foreign partners.

The same principles apply to transporting ashes.

After cremation (authorised by the commune and requiring a separate permit), the urn must be sealed and accompanied by the cremation certificate, death certificate, and a non-contagion declaration. International transport of ashes is often simpler – by post or carry-on luggage in many cases – but  still requires export/import declarations, especially outside the EU, to prevent illicit trade or health risks. Funeral homes can organise this.

© Photo credit: Shutterstock

How will the estate be distributed? 

If there is no will in place, one of the following situations will rule. The notary will start with the first order and if it doesn’t apply to that family, move to the second, and so on.

1st Order: The deceased has descendants (children and their descendants)

Heirs: Children (or grandchildren if a child has died)

Shares: Equal among children (e.g. two children = 50% each; if one child died with two grandchildren = 50% to the surviving child, 25% to each grandchild).

Spouse: Has usufruct [legal right to stay in the property] of the home or 1/4 in full ownership (reduces the children’s share).

Note that if the couple was PACSed, the surviving partner does not automatically become an heir. There would need to be a will in place.

2nd Order: Surviving spouse (no children)

Heir: The spouse alone.

Shares: 100% in full ownership.

3rd Order: Parents + siblings (no children or spouse)

Heirs: Father/mother + siblings (or nephews/nieces if a sibling has died)

Shares: Two living parents: 25% each + 50% to siblings.

One parent: 25% + 75% to siblings.

No parents: 100% to siblings.

Example: One parent + two siblings = 25% to parent, 37.5% per sibling.

4th and 5th Orders: Distant ascendants/collaterals

Heirs: Grandparents, uncles/aunts, cousins (up to 6th degree).

Shares: 50% paternal line + 50% maternal line, equal per branch.

Example: One paternal uncle + one maternal aunt = 50% each.

Subsidiary: State (no relatives)

Heir: Public treasury (100%).

Also read:

A guide to making your will

With a will in place:

If there is a will or equivalent, such as a legacy, donation between spouses, or life insurance beneficiary designation that impacts the estate, it is this document that determines the distribution of the estate.

The will must be written in one of three forms:

Holographic will: Entirely handwritten, dated, and signed by the person who has made the will (no witnesses needed; must be deposited with a notary post-death for probate). This will can be kept at home or with a notary who will register it with a public registry in order to find it after death.

Authentic will: Drafted and signed before a notary (and two witnesses or another notary). This is ideal for complex estates.

Mystic (secret) will: Written by the person who makes a will (or a third party), sealed in an envelope and signed before a notary and witnesses; contents revealed only after death.

Are there specific taxes that family members should be aware of?

Inheritance tax rates in Luxembourg vary depending on the degree of kinship between the deceased and the beneficiary, ranging from 0% in the direct line  — spouses, civil partners, children, and direct descendants, who are fully exempt on their legal reserve shares – up to a base rate of 15% for non-relatives or distant kin.

To this base rate, progressive surcharges (known as “vingtièmes additionnels“ or additional twentieths, though calculated in tenths from 1/10 to 22/10) are added based on the value of each beneficiary’s net share (assets minus debts), potentially increasing the effective rate to approximately 48% for large shares exceeding €1,750,000 (e.g. 15% base × 3.2 multiplier = 48%).

No tax applies to estates valued at €1,250 or less and life insurance proceeds are exempt up to €12,000 per beneficiary.

There are no inheritance taxes in the direct line in Luxembourg, making it one of Europe’s most favorable regimes for close family members.

However, foreign resident heirs should exercise caution as they may still be required to pay inheritance taxes in their country of residence (e.g. under worldwide taxation rules in France or Belgium) or, for certain Luxembourg nationals, in their country of origin if it claims taxing rights on worldwide assets.

Immovable properties (real estate) located abroad are subject to local inheritance or estate taxes in those countries, regardless of the deceased’s domicile – potentially leading to double taxation, although bilateral conventions, such as with France, Germany, or the UK, often provide credits or exemptions to mitigate this. For cross-border estates, the EU Succession Regulation (No 650/2012) helps unify procedures but professional advice from a notary is essential to navigate these complexities.

Couple making a will with a notary © Photo credit: Shutterstock

How do family members find out where the deceased had bank accounts, insurance contracts etc.?

By proving their status as heirs (in particular with a deed of notoriety or a European Certificate of Succession issued by a notary or an exemption certificate from the Registration Duties, Estates and AED) the heirs can directly contact these institutions (banks, insurance companies, pension funds etc.) to obtain information on the deceased’s accounts, insurance policies or holdings.

If you go through a notary, it will systematically contact the main banks, insurance companies and financial institutions in Luxembourg and can extend the searches abroad if necessary. If the heirs suspect the deceased had deposits or insurance policies with less well-known institutions, such as minor foreign banks or mutual associations, they must notify the notary, who can then conduct targeted searches. This process ensures a comprehensive inventory of the estate, thereby avoiding costly omissions in the succession declaration.

The Registration Duties, Estates and VAT Authority (AED) will issue assessment notices for the inheritance duties payable, based on the succession declaration submitted. The heirs must evaluate the value of the assets (movable and immovable) as of the date of death using objective methods (e.g. market value for real estate via a real estate appraiser or stock market quotes for securities).

If the AED does not accept this valuation it may amend it, request an independent expert appraisal or require additional supporting documents.

Supplementary declarations may be filed within five years from the date of death if the effective value differs from the declared value. For example, in the event of a resale of an asset at a price lower than initially declared, leading to a refund of overpaid duties; or an intentional overvaluation that could result in penalties of 10% to 200% plus late payment interest.

Do family members need to re-register the deceased’s car?

The registration of vehicles must be updated with the Société Nationale de Circulation Automobile (SNCA), Luxembourg’s authority responsible for vehicle registration. In principle, the SNCA accepts only one owner per vehicle so the heirs must agree on designating a single beneficiary.

The heirs must visit an SNCA office (by appointment via snca.public.lu) or electronically if eligible, providing the following documents:

• Deed of notoriety drawn up by the notary (specifying the heirs and their shares, essential for proving heir status)

• Original death certificate

• Current vehicle registration certificate (license plate document)

• Identification of the new owner

• If applicable, a signed transfer declaration from all heirs.

• Administrative fees of €20-€50 will apply, depending on the type of vehicle.

• If the vehicle is transferred to a third party, an additional mutation is required. This procedure should be finalised within six months of death to avoid fines of up to €250 for failure to update.

What about real estate?

The heirs are in no way compelled to sell the assets forming part of the estate, including real property, but may choose to retain them in indivision (i.e. as undivided co-ownership without physical partitioning of the assets).

However, in most cases, either one heir takes over the entire asset and compensates the others or the asset is sold amicably among the heirs or to a third party.

There is no mandatory deadline for making this decision, allowing flexible management based on family needs. If the heirs intend to sell an asset to fund the payment of inheritance duties, they may request a deferral of payment from the Registration Duties, Estates and VAT Authority (AED) pending the sale. This deferral is granted upon reasoned application (form available on aed.public.lu), typically up to five years, with the option of moratorium interest (legal rate of 4% per annum) if payment is postponed beyond six months.

Naturally, each co-owner may decide to exit the indivision so that blockage by one or more heirs could lead to a judicial partition proceeding before the district court, in which an undivided real property might be sold by licitation (public auction with a reserve price set by expert appraisal).

Luxembourg does not distinguish between primary and secondary residences for inheritance duties or property taxes. In contrast, for capital gains on real estate (taxed at 20% on the net gain with deductions for holding period) the primary residence is exempt from taxation.

This also applies if the sold property was the deceased’s primary residence, provided the sale occurs within two years of death and the property has not been repurposed in the interim (e.g. rented out or converted to an investment property).

The same holds if a surviving spouse benefits from a life usufruct on the property. The capital gain is only taxed upon the usufructuary’s death or renunciation and remains exempt if it was the primary residence.