20-05-2026

Notaries and STI will exchange data directly when calculating the taxable amount of inheritance property

Today, the Government approved a draft resolution prepared by the Ministry of Finance amending the administrative procedure for calculating the taxable amount of inheritance property. The changes will reduce the administrative burden on the population and ensure a smoother exchange of data.

“We seek the inheritance process to be as simple and straightforward as possible for residents who are liable for inheritance tax. If excessive procedures are abandoned and cooperation between notaries and the State Tax Inspectorate is strengthened, the necessary data will be transferred directly between them, so residents will no longer need to apply to the STI for a certificate on the taxable value of inheritance property", Minister of Finance K. Vaitiekūnas states.

Under the new procedure, notaries and the STI will directly exchange the data necessary to determine the taxable amount of the inheritance property. Residents will no longer have to apply separately to the STI – on the basis of the information provided by the notary, the STI will draw up a certificate of the taxable amount of the inheritance property, which will also indicate the preliminary amount of inheritance tax due. This certificate will be provided to both the notary and the resident.

The resolution also recommends that municipal councils inform the STI of decisions on inheritance tax reliefs or deferral of the payment deadline. This would ensure the provision of relevant data and a smoother administration process.