Which is better: a will or an inheritance?

The short answer. A will gives you control: you choose for yourself to whom and in what proportions your assets will pass, and you can even leave them to someone who isn’t a relative. Inheritance by law applies when there is no will — the assets are divided equally amongst the five classes of heirs. A will is advisable for complex family situations, whilst intestate succession is for simpler ones. The tax rate is the same in both cases: 0% for close relatives (children, parents, spouses) and 5% + 5% for others. You must accept the inheritance within 6 months.

The issue of inheritance arises sooner or later in almost every family, and it is often put off until the very last minute – which is a mistake. The lack of a clear plan leads to disputes and a loss of control over assets. There are two basic options: a will or intestate succession. Both work, but produce different results. Let’s look at how they differ, how much tax is involved, and which is the better choice in different situations.

 

What is the difference between a will and intestate succession

A will is a person’s personal disposition of their estate in the event of death, drawn up in writing and certified by a notary (Article 1233 of the Civil Code). In it, the testator themselves determines who will receive what. Intestacy applies when there is no will, the will has been declared invalid, or it does not cover all the assets. In this case, the order of succession established by law applies, and the assets are divided equally amongst the heirs.

Orders of succession under intestacy

The Civil Code establishes five orders of succession. Each subsequent order of succession is entitled to inherit only if there are no heirs in the preceding order, or if they have renounced the inheritance, failed to accept it, or have been disinherited (Article 1258 of the Civil Code):

Order of succession	Who inherits	Article of the Civil Code
First	Children, the surviving spouse, parents	1261
Second	Full brothers and sisters, grandparents	1262
Third	Uncles and aunts	1263
Fourth	Persons who have lived as part of the same household for at least 5 years	1264
Fifth	Other relatives up to the sixth degree of kinship	1265

Within a single order of succession, the estate is divided equally amongst all heirs.

Advantages and disadvantages of a will

The main advantage of a will is control. A person can bequeath property to any individual, allocate shares unevenly, exclude certain relatives (within the limits of the law) and thereby avoid automatic distribution according to order of succession. A clear document reduces the scope for interpretation and conflicts between heirs.

However, a will does not guarantee 100 per cent protection. There are two limitations. The first is the compulsory share: the law protects certain categories of heirs regardless of the contents of the will. The second is that a will can be challenged in court.

Compulsory share in an estate

Under Article 1241 of the Civil Code, the testator’s minor children, children who have reached the age of majority but are incapacitated, an incapacitated widow (widower) and incapacitated parents inherit half of the share that would have been due to each of them under intestate succession — regardless of what is written in the will. In other words, even if the testator has excluded such a person, they will still receive at least half of their ‘statutory’ share. This is the main restriction on testamentary freedom, which should be taken into account in advance.

Challenging a will in court

A will may be challenged after the testator’s death. The most common grounds for challenge are doubts regarding the testator’s mental capacity at the time of drafting, pressure or influence exerted on them, and errors in the drafting. This is precisely why drafting the document correctly is of crucial importance.

 

When intestate succession is the best option

Sometimes, the absence of a will does not cause any problems. The law clearly defines the procedure, which reduces subjectivity, and disputes arise less frequently when the circle of heirs is clear. Inheritance by law usually proceeds without complications when the family structure is straightforward, the estate is modest, and there are no conflicts between relatives. In such cases, there is no need to draw up a will.

How much will inheritance tax cost in 2026

This is often a decisive factor that is overlooked when choosing between a will and intestate succession. Important: the tax rate does not depend on whether there is a will or not — it depends on the degree of kinship between the testator and the heir.

Who receives the inheritance	The rate in 2026
First- and second-degree relatives (children, parents, spouse, brothers/sisters, grandparents, grandchildren)	0%
Other relatives and individuals — residents of Ukraine	5% personal income tax + 5% military levy
Non-residents (heir or testator)	18% personal income tax + 5% military levy

The zero rate also applies, regardless of kinship, to persons with Group I disabilities, orphans and children deprived of parental care. After receiving an inheritance (except in cases where the zero rate applies to close relatives), you must submit a tax return by 1 May of the following year.

Important: 6-month deadline for accepting an inheritance

Regardless of whether you inherit under a will or by law, a single deadline applies: an application to accept the inheritance must be submitted to a notary within six months of the testator’s death (Article 1270 of the Civil Code). An exception applies to heirs who were permanently residing with the testator at the time of death: they are deemed to have accepted the inheritance unless they have renounced it. If the six-month deadline is missed, it can only be extended with the consent of the other heirs or through the courts, so it is not advisable to delay.

How to draw up a will correctly

A will is legally valid only if it complies with the required formalities: it must be in writing, bear the testator’s signature, be notarised, and have clear wording free from ambiguity. The most common mistakes, which later lead to disputes, are an unclear description of the estate, out-of-date information and contradictory wording. It is therefore best to entrust the drafting of a will to a specialist.

How to choose the right option for your family

The decision depends on the structure of the estate and family relationships. A will is necessary when it is important to control the distribution of assets: in the case of a complex family structure, substantial assets, a risk of conflict, or a desire to bequeath something to a specific person or someone who is not a relative. Inheritance by law is suitable for straightforward situations without disputes. The general rule is: the more complex the situation, the more important a will is — and the sooner it should be drawn up.

Questions and Answers

Which is better: a will or intestate succession?

It depends on the situation. A will gives you control over the distribution of assets, whilst intestate succession is the standard procedure for straightforward families without disputes.

Who inherits the estate if there is no will?

First-order heirs: children, the surviving spouse, and parents. If there are none of these, the next orders of succession apply (five in total).

What is a compulsory share of the estate?

This is half of the statutory share received by minor or incapacitated children, an incapacitated widow or widower, and parents — regardless of the contents of the will (Article 1241 of the Civil Code).

How much inheritance tax is payable in 2026?

0% for close relatives (1st–2nd degree of kinship), 5% personal income tax + 5% military levy for other residents, 18% + 5% for non-residents.

How long do you have to accept an inheritance?

Six months from the date of the testator’s death. A missed deadline can only be extended with the consent of the other heirs or through the courts.

Can a will be contested after the testator’s death?

Yes, through the courts — provided there are grounds for doing so: the testator’s lack of legal capacity, pressure exerted on them, or errors in the drafting of the will.

Does the existence of a will affect the amount of tax payable?

No. The tax depends on the degree of kinship, not on whether you inherit under a will or by law.

How should a will be drawn up correctly in Ukraine?

In writing, with mandatory notarisation and a clear description of the assets, free from any ambiguity.

Sources

• Civil Code of Ukraine, Articles 1233, 1241, 1258, 1261–1265, 1270 — zakon.rada.gov.ua
• Tax Code of Ukraine, Article 174 — taxation of inheritance
• Reviews of Supreme Court case law regarding the compulsory share in inheritance

Inheritance matters with Svarog lawyers

Inheritance is an area where the cost of a mistake is measured in property and years of disputes. The lawyers at ‘Svarog’ will help you assess the risks, choose the best option (a will or intestate succession), draw up the documents correctly, or handle your inheritance case — from submitting an application to a notary to defending your interests in court. Don’t delay: many problems arise precisely because of missed deadlines. For more details, visit the page for our inheritance lawyer and the section on civil law.

Telephone: +38 095 554-54-24, +38 096 554-54-25. Kyiv, 7 Khoriva Street, Office 2 (Podil). Mon–Fri, 9.00–18.00.