Which is the competent authority?
Who should I contact?

Which international rules of jurisdiction apply to the assets of a national or a foreign citizen?
In the Grand Duchy of Luxembourg, the applicable law depends on whether the assets involved are personal or real property (principle of the division of the succession). Thus, irrespective of the deceased’s nationality, real-estate successions are governed by the laws of the country in which the real-estate is located (art 3 of the CCL) whereas successions of personal property are governed by the laws of the deceased’s last domicile (JP Diekirch, 22 February 1900).

Which international rules of jurisdiction apply to the assets of the deceased if located abroad?
If the deceased habitually resided in the Grand Duchy of Luxembourg and irrespective of his/her nationality, the Grand Duchy of Luxembourg has jurisdiction for the succession of personal property located abroad in accordance with the laws of the deceased’s last place of residence, that is to say the laws of the Grand Duchy of Luxembourg, given that national laws stipulate that the law of the domicile should apply as regards the deceased’s personal status. The succession of real estate located outside the national territory will not be settled in the Grand Duchy of Luxembourg.
If the deceased did not have his/her habitual residence in the Grand Duchy of Luxembourg, and irrespective of his/her nationality, the succession of personal and real property located abroad will not be settled in the Grand Duchy of Luxembourg.

Which authority is responsible for the succession procedure?
The succession procedure is opened in the place where the deceased was last domiciled, irrespective of where he/she died.
In the event of a disputed succession, the competent jurisdiction for such disputes is determined by the deceased’s last domicile.
Except when a succession is contested, the heir(s) of the deceased may entrust the settlement of the succession to any civil law notary installed in the Grand Duchy of Luxembourg, without any restrictions on the territorial competence of any such notary.

How and by whom is the succession procedure instigated?
The succession procedure is opened by the deceased’s heir(s), who entrust, on their own initiative, a civil law notary located in the Grand-Duchy of Luxembourg, of their own choosing or designated in advance by the deceased, with the settlement of the succession.

How is the heir’s capacity checked?
The heir’s status is verified by the notary in the Grand Duchy of Luxembourg entrusted with settling the succession, by consulting in particular the register of natural persons and legal entities.

Can or must an inventory of the estate be drawn up?
The aim of the inventory of the estate is to protect creditors against the misappropriation of the estate assets, which represent their sole collateral. The inventory is the official record of the existence of the estate assets. It must be drawn up by a civil law notary and may come before or follow the declarations of acceptance of the succession without liability beyond the assets descended, which must be filed by the heir(s) in a special register kept by the clerk of the civil court of the judicial district where the succession is opened. However, the said declaration shall have no legal force until the inventory has been drawn up. The inventory must be drawn up within 3 months and 40 days of the deceased’s date of death.

Is there a system regarding the administration of the succession?
A succession is deemed to be in abeyance when the estate is not claimed by any heir(s). This state of abeyance is subject to the following conditions:

• No known successor exists (heir or legatee) or where a successor is known, they have renounced the succession;

• The State has not yet exercised its right of succession, by requesting a vesting order.

A succession in abeyance must be registered by any interested party with the civil court of the district where the succession is opened. If the court recognises the succession, it will appoint a trustee with responsibility for its administration.

How is the succession procedure closed?
At the time of the deceased’s death, his/her rights to the estate are transferred ipso jure to their heirs. However, only the sole heir or residuary legatee acquires, from the time of death, the exclusive right of use of the property which passes into his/her possession. All other successors become only joint owners. The joint ownership is only terminated when the estate is divided and the ownership of the individual assets comprising the estate is transferred to these persons.

How is the estate transmitted to the heirs/legatees?
This depends on the various categories of heirs:

• the legal heir has ipso jure possession, that is to say, in his/her capacity as legal heir, he/she can take possession of their share of the estate;
• the universal legatee who, in the absence of forced heirs on the date of the deceased’s death, has possession of his legacy (art 1006 of the CCL) and who, in the presence of forced heir(s) on the deceased’s date of death, must request them to transfer the assets included in his/her legacy either amicably, or by way of a court order (art 1004 of the CCL).
• the residuary legatee never has possession and must also submit an application for the transfer of assets to take possession of his/her legacy.

• the legatee by particular title only takes possession of his/her legacy after having submitted an application to the heirs or legatees having possession.