The estate distribution order is final: what happens next?
The probate procedure ends with the estate distribution order, but this is not the end of the heirs’ tasks. Below I go through what happens automatically once the order becomes final and binding, and what the heir needs to take care of.
Full or provisional effect?
The notary distributes the estate with full effect if there is no statutory obstacle and either there is only one party interested as heir and, according to the available data, no one else has a claim to the estate, or there is no inheritance dispute regarding the distribution of the estate [section 83(1) of Act XXXVIII of 2010 on probate procedure (the “Probate Procedure Act”)]. Otherwise, the order may – under the conditions laid down by law – have provisional effect. An order with provisional effect reaches full effect, among other cases, if the entitled party does not prove that a probate action has been brought, or if the court finally dismisses the claim [section 88(1)]. The steps below relate to an order with full effect.
Establishing that the order is final
The notary establishes that the order has become final and binding. The interested parties are not notified of this separately, but on request a clause certifying finality is affixed to the copy of the order [section 91(1)]. For dealing with banks and other institutions, it is worth requesting a copy bearing this clause.
Real estate: registration is initiated automatically
If registration in a publicly certified register is needed to give effect to the order, the notary requests the authority keeping the register to carry it out by sending a copy of the order; for real estate, the notary calls on the real estate authority to register the change [section 91(2)]. The heir therefore does not need to file a separate application for registration of ownership. It is still worth checking a few weeks later, with a copy of the property sheet, that the registration has been made.
The notary also arranges, once finality has been established, for the release of assets held in deposit as a protective measure and for the handover of assets previously placed under seizure [section 91(4)].
Inheritance duty
Within fifteen days of the order becoming final, the notary sends the estate distribution order with full effect to the state tax authority for the assessment of duty [section 89(1) of Act XCIII of 1990 on duties (the “Act on Duties”)]. The duty is then determined by the tax authority.
The general rate of inheritance duty is 18% of the net value of the inheritance received by each heir, and 9% for an inherited residential property [section 12(1)–(2)]. The share of the estate acquired by a direct descendant or ascendant of the deceased and by the surviving spouse is exempt [section 16(1)(i)], as is the part of the movable property received by one heir up to a market value of HUF 300,000 [section 16(1)(d)]. If the heir does not fall within the exempt group, it is worth reviewing the tax authority’s decision, including the values applied.
Debts of the estate
The heir is liable for the debts of the estate with the assets of the estate and their fruits; if these are no longer in the heir’s possession when the claim is enforced, the heir is liable with other assets up to the value of the inheritance [section 7:96(1) of Act V of 2013 on the Civil Code (the “Civil Code”)]. The heir is liable for the costs of the estate and of the probate procedure with his or her own property as well [section 7:96(3)]. Co-heirs are jointly and severally liable for the common debts of the estate, both before and after the division of the estate [section 7:97(1)].
Several heirs: joint ownership
Where there are several heirs, they are jointly entitled to the estate before it is divided; the general rules of joint ownership apply to them, and their community ends with the division of the estate [section 7:92(1)–(3)]. If the heirs did not conclude a partition agreement in the probate procedure, an inherited property will usually end up in joint ownership. Resolving this – by selling shares between the heirs or selling the property together – requires a separate agreement.
If an asset is found later
If an asset belonging to the estate is found after the probate procedure is closed, a supplementary probate procedure may be conducted, to which the rules of the probate procedure apply accordingly [section 103(1) of the Probate Procedure Act]. The notary also sends the order made in the supplementary procedure to the tax authority [section 89(2) of the Act on Duties].
How I can help
I assist in resolving the joint ownership of an inherited property, in the sale of ownership shares and in the sale of the inherited property, represent heirs against creditors of the estate, and act as representative in probate and supplementary probate procedures. You can read more on the Law of succession and the Real estate law and property sales pages.
This article provides general information and does not constitute legal advice. Legal position as at October 2026. This English version is provided for information; in the event of any discrepancy, the Hungarian version prevails.