Inheritance in Iceland
Reviewed by the Commoner Law Editorial Team. 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: Spouse and children (including legitimate, illegitimate, and adopted children equally).
- A testator may freely dispose of only 1/3 of their estate by will if they have a spouse or descendants.
- Children's forced share: At minimum half of their intestate share as protected inheritance.
Intestate succession (without a will):
- With children: surviving spouse inherits 1/3; children collectively inherit 2/3 (divided equally).
- Without children: surviving spouse inherits the entire estate.
Will requirements: Written, signed by the testator, witnessed by 2 witnesses who are not beneficiaries. Testator must be age 18+ and mentally competent.
No inheritance tax: Iceland imposes no inheritance or estate tax.
When does it apply?
- A family member has passed away and you are an heir.
- You wish to make a will to distribute your estate.
What to Do If a Family Member Has Died and You Need to Handle Their Estate in Iceland
- Contact the District Commissioner (Sýslumaður) to initiate probate proceedings.
- 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 complies with the Inheritance Act requirements.
What should you NOT do?
- Don't assume a will can exclude forced heirs — forced heirship is mandatory under Icelandic law.
- Don't delay probate — contact the District Commissioner promptly after a death.
Common Questions
Can I disinherit my spouse or children in Iceland?
No. Iceland has mandatory forced heirship under the Inheritance Act (Erfðalög, Lög nr. 8/1962). Spouses and children (including legitimate, illegitimate, and adopted children equally) are forced heirs. A testator may freely dispose of only 1/3 of their estate by will if they have a spouse or descendants. Children's forced share is at minimum half of their intestate 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 collectively inherit 2/3, divided equally. If there are no children, the surviving spouse inherits the entire estate. Contact the District Commissioner (Sýslumaður) to initiate probate proceedings after a death.
Does Iceland have inheritance tax?
No. Iceland imposes no inheritance or estate tax. A valid will must be written, signed by the testator, and witnessed by 2 witnesses who are not beneficiaries. The testator must be age 18 or older and mentally competent. 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 does it apply — inheritance?
A family member has passed away and you are an heir.You wish to make a will to distribute your estate.
What should I do if a family member has died and I need to sort out their inheritance in Iceland?
Contact the District Commissioner (Sýslumaður) to initiate probate proceedings.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 complies with the Inheritance Act requirements.
What should you NOT do — inheritance?
Don't assume a will can exclude forced heirs — forced heirship is mandatory under Icelandic law.Don't delay probate — contact the District Commissioner promptly after a death.