Luxembourg has a set of automatic heirship laws, which take precedence over any wills. Under the rules, those in the direct line of inheritance automatically inherit a portion of the estate. This includes descendants such as children, as well as ascendants like parents or grandparents. Our article on inheritance tax has more detail.
Making a will can still be worthwhile, however, as it can determine how the portion of your estate not subject to inheritance law is distributed, and also protect the rights of your surviving spouse.
Almost anyone living in Luxembourg can draft a will, providing they are at least 16 years old and of sound mind. They must also have legal ownership over the possessions bequeathed. If they are aged 16 to 18, they can only bequeath half their possessions in a will.
Notarised (authentic) will
The most common type of a will is a notarised will, also known as an authentic will. This will is dictated by the testator (person making a will) to a notary, accompanied by two witnesses.
The advantage of a notarised will is it is drafted with close legal advice, ensuring compliance with the law. The notary is also obliged to register the will with the Registration Duties, Estates and VAT Authority (AED), ensuring the will is officially recorded.
The Luxembourg Chamber of Notaries can help you find a suitable notary, either in the Grand Duchy or elsewhere in Europe.
Handwritten (holographic) will
It is also possible to draft a handwritten will, also known as a holographic will. In order for such a will to be valid, it must be entirely handwritten, dated, and signed, by the testator. It’s also limited to one person, so you can’t have a joint handwritten will for instance.
While a handwritten will has the benefit of simplicity, it may never be discovered if the testator doesn’t register it properly. For this reason, it is a good idea to register it with AED. If the will is registered, heirs will be able to search for it in the public register following the death of the testator. At this point, the will must also be presented to the president of the district court.
Sealed (mystic) will
The final type is the sealed will, also known as a mystic will. Like the notarised will, this is held by a notary until the death of the testator. The difference is that its contents remain secret until the death of the testator. It can be drafted either directly by the testator, or by another person.
However, it must be signed by the testator and sealed before two witnesses and the notary. Like the handwritten will, upon the death of the testator it must also be presented to the president of the district court.
More detail on the types of wills and the implications for your estate can be found on Guichet.lu.
After the death of the testator, the heirs and legatees (those who will receive a legacy from the will) must contact the notary in charge of administering the estate, either to submit the will in their position (if a handwritten will, for example) or for the notary to unseal or implement a notarised or sealed will.
If heirs are uncertain as to the existence of a will, they can also directly contact the central register maintained by AED.
Once the will has been found, the notary will then implement the testator’s wishes in accordance with Luxembourg law. Inheritance rules can get quite complex, so we’ve set out the details in a separate article:
Quick guide: inheritance tax in Luxembourg
Under EU law an individual has the right to choose the law of their country of nationality to apply to your inheritance. If you wish to do so, you must make this clear in your will.
You can also choose different national laws to apply to your inheritance. For instance, Luxembourg law could apply for property held in the Grand Duchy, while property overseas could be under the jurisdiction of those countries or your country of nationality.
It is preferable, however, to submit a will under Luxembourg law. This will ensure that the will is validly executed and fully compliant with Luxembourg and EU law.
You can alter or revoke a will at any time. The will that applies will be the latest one bearing the valid signature of the testator. For instance, if you wish to make a new notarised will, this should again be done in the presence of the notary. For a handwritten or sealed will, it is worth ensuring that the latest version of the will is registered with AED.
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