Inheritance in Iceland (2026 Legal Guide) — Rules & Requirements
About this article
Sourced from Icelandic Acts of the Althingi, statutory instruments, and official guidance. Written in plain language for general understanding — this is educational content, not legal advice. Our editorial standards
What is this right?
Iceland has a mandatory forced-heirship system — certain heirs cannot be disinherited:
- Forced heirs: The spouse and children (including legitimate, illegitimate and adopted children equally).
- The testator can freely dispose of only 1/3 of their estate by will if they have a spouse or descendants.
- Children's forced share: At least half of their statutory share is protected as forced heirship.
Intestate succession (no will):
- With children: the surviving spouse inherits 1/3; the children jointly inherit 2/3 (divided equally).
- Without children: the surviving spouse inherits the entire estate.
Conditions for a will: Written, signed by the testator, witnessed by 2 witnesses who are not heirs. The testator must be 18 or older and have legal capacity.
No inheritance tax: Iceland imposes no inheritance tax on estates.
When does it apply?
- A family member has died and you are an heir.
- You want to make a will to dispose of your estate.
What to do if a family member has died and you need to handle the estate in Iceland
- Contact the District Commissioner to begin the estate distribution.
- If you are a forced heir and have been excluded from a will, consult a lawyer — the forced-heirship rules protect your minimum share.
- When making a will, consult a lawyer to ensure it meets the conditions of the Inheritance Act (Erfðalög).
What should you NOT do?
- Don't assume a will can exclude a forced heir — forced heirship is mandatory under Icelandic law.
- Don't delay the estate distribution — contact the District Commissioner immediately after a death.
About Family Law in Iceland
Marriage and divorce in Iceland fall under Hjúskaparlög (the Marriage Act, Lög nr. 31/1993) — minimum age 18, gender-neutral since 2010. A divorce can be granted immediately by mutual consent or after 6 months of separation, through the Sýslumaður (District Commissioner). Custody, paternity and maintenance follow Barnalög (the Children's Act, Lög nr. 76/2003) — joint custody is the default and the benchmark is the best interests of the child. Domestic violence is dealt with in Almenn hegningarlög (the General Penal Code, Lög nr. 19/1940) and Lög um nálgunarbann (the Restraining Orders Act, Lög nr. 85/2011). Inheritance follows Lög nr. 8/1962 with a forced-heirship share.
Common Questions
Can I disinherit a spouse or children in Iceland?
No. Iceland has mandatory forced heirship under the Inheritance Act (Lög nr. 8/1962). Spouses and children (including legitimate, illegitimate and adopted children equally) are forced heirs. The testator can freely dispose of only 1/3 of their estate by will if they have a spouse or descendants. The children's forced share is at least half of their statutory share.
Who inherits in Iceland if there is no will?
Under intestate succession, if there are children, the surviving spouse inherits 1/3 and the children jointly inherit 2/3, divided equally. If there are no children, the surviving spouse inherits the entire estate. Contact the District Commissioner to begin the estate distribution after a death.
Is there an inheritance tax in Iceland?
No. Iceland imposes no inheritance tax on estates. A valid will must be written, signed by the testator and witnessed by 2 witnesses who are not heirs. The testator must be 18 or older and have legal capacity. If you are a forced heir and have been excluded from a will, consult a lawyer — the forced-heirship rules protect your minimum share.
What is the inheritance right in Iceland?
Iceland has a mandatory forced-heirship system — certain heirs cannot be disinherited:Forced heirs: The spouse and children (including legitimate, illegitimate and adopted children equally).The testator can freely dispose of only 1/3 of their estate by will if they have a spouse or descendants.Children's forced share: At least half of their statutory share is protected as forced heirship.Intestate succession (no will):With children: the surviving spouse inherits 1/3; the children jointly inherit 2/3 (divided equally).Without children: the surviving spouse inherits the entire estate.Conditions...
When does it apply — inheritance?
A family member has died and you are an heir.You want to make a will to dispose of your estate.
What should I do if a family member has died and I need to settle the inheritance in Iceland?
Contact the District Commissioner to begin the estate distribution.If you are a forced heir and have been excluded from a will, consult a lawyer — the forced-heirship rules protect your minimum share.When making a will, consult a lawyer to ensure it meets the conditions of the Inheritance Act (Erfðalög).
What should you NOT do — inheritance?
Don't assume a will can exclude a forced heir — forced heirship is mandatory under Icelandic law.Don't delay the estate distribution — contact the District Commissioner immediately after a death.