Inheritance & Probate
Inheriting Assets in Uruguay from Abroad
We represent heirs living in the United States, Europe and elsewhere in estate proceedings in Uruguay: apartments, houses, land, bank accounts and company shares left by a relative. The whole process is handled by power of attorney, so you do not need to travel.
25 years handling estates with heirs abroad. English-speaking team in Montevideo.
Where to start
I inherited property in Uruguay. What now?
Assets located in Uruguay are transferred to the heirs only through estate proceedings before a Uruguayan court, whatever the nationality of the deceased and wherever the heirs live.
What the law requires
Uruguayan law governs the succession of every asset located in Uruguay. A foreign will, a foreign probate order or a court decision from your country can be used as evidence, but none of them transfers title on its own. The heirs must obtain a determination of heirship (declaratoria de herederos) from a Uruguayan judge and register it.
Until that happens the assets remain in the name of the deceased. They cannot be sold, formally leased or withdrawn from a bank.
What we do for heirs abroad
- Estate proceedings (sucesión) before Uruguayan courts for heirs living abroad
- Determination of heirship (declaratoria de herederos) and registration of assets in the heirs' names
- Distribution of the estate among heirs (partición) and sale of inherited real estate
- Drafting of powers of attorney so that heirs are represented without travelling
- Asset transfer tax (ITP) filings, property tax (contribución inmobiliaria) regularisation and transfer of proceeds abroad
- Wills for foreigners with assets in Uruguay, coordinated with estate planning in the home country
The central question
Do I need to travel to Uruguay?
No. Every step of the estate proceeding can be carried out by an attorney-in-fact acting under a power of attorney (poder). You sign the power of attorney before a notary in your own country, have it apostilled, and send us the original. We prepare the text so that it covers the court proceeding, tax filings, registration and, if you decide to sell, the sale deed and the transfer of the proceeds to your account abroad.
Communication is by email and video call, in English. You receive copies of every filing and court decision as the case progresses.
The process
Probate in Uruguay, step by step
Timelines are indicative for an uncontested estate with complete documentation. Missing heirs, disputes between heirs or unresolved debts extend them.
- Paso 1
Review of the case
1 to 2 weeks
We identify the assets in Uruguay (real estate, bank accounts, company shares, vehicles), the heirs and whether there is a will. We check the property records and outstanding taxes, and send you a written plan and fee proposal.
- Paso 2
Powers of attorney and foreign documents
3 to 6 weeks
Each heir signs a power of attorney before a notary in their own country. Civil documents are apostilled and translated by a Uruguayan sworn translator. We draft the power of attorney in the wording the courts and registries require.
- Paso 3
Filing of the estate proceedings
2 to 4 weeks
The estate proceedings (sucesión) are filed before the civil court with jurisdiction. Legal notices are published to call any other heirs or creditors, and the court appoints the notary who will certify the file.
- Paso 4
Determination of heirship
4 to 8 months from filing
The court issues the determination of heirship (declaratoria de herederos), the ruling that establishes who inherits and in what proportion. In an uncontested estate this is a documentary procedure without hearings.
- Paso 5
Taxes and registration
3 to 6 weeks
The asset transfer tax (ITP) is assessed and paid, at 3% for children, parents and spouses and 4% for other heirs, on the cadastral value of real estate. The court certificate is registered at the Property Registry, and the assets are now in the heirs' names.
- Paso 6
Distribution or sale
As agreed by the heirs
The heirs can keep the property in co-ownership, distribute the estate among themselves or sell. We handle the sale deed through our in-house notary and the transfer of proceeds abroad. Uruguay has no exchange controls.
Why not wait
What happens if the estate is not settled
There is no legal deadline to open an estate in Uruguay, but leaving it unresolved has practical consequences that grow over time.
The property cannot be sold
Title remains in the name of the deceased. No notary can authorise a sale deed until the determination of heirship is registered.
It cannot be formally leased
Without a registered owner, a valid lease cannot be signed, and rental income cannot be collected or declared properly.
Property tax debt accumulates
Property tax (contribución inmobiliaria) and other municipal charges keep accruing with surcharges. The debt must be cleared before the estate can be closed or the property sold.
Bank accounts stay frozen
Banks block accounts on notice of death. Funds are released only to the heirs declared by a Uruguayan court.
Estates stack up
If an heir dies before the estate is settled, a second estate proceeding is needed for their share. Each generation adds cost and parties who must agree.
Risk to the asset
Unoccupied property without a responsible owner is exposed to deterioration and, in some cases, to occupation by third parties.
Families abroad
Multiple heirs in different countries
It is common for the children of a Uruguayan emigrant to live in three or four countries. This does not prevent the estate from being settled.
When the heirs agree
Each heir signs a power of attorney in their own country, in their own language if needed, and we coordinate the translations. All heirs can be represented by the same attorney-in-fact, or each by a different one. The estate is filed once, for all of them, and the distribution of the estate is agreed in a single document.
When one heir does not cooperate
Any heir can open the estate proceeding on their own. The others are notified and their rights are preserved, but their silence does not block the determination of heirship. If the heirs cannot agree on how to divide or sell the assets, the court can order a judicial distribution of the estate. Minor heirs are represented with the court's supervision.
Documents
Documents required from abroad
Every foreign public document must carry an apostille under the Hague Convention (or consular legalisation if your country is not a member) and be translated into Spanish by a Uruguayan sworn translator (traductor público). We arrange the translations in Montevideo.
- 01Death certificate of the deceased, apostilled and translated
- 02Birth and marriage certificates proving the relationship of each heir to the deceased, apostilled and translated
- 03Passport or national ID of each heir
- 04The will, if any, together with any foreign probate order or grant, apostilled and translated
- 05Power of attorney from each heir, signed before a local notary, apostilled and translated by a Uruguayan sworn translator
- 06Any title deeds, property tax receipts or bank statements for the Uruguayan assets that the family has
FAQs
Frequently asked questions from foreign heirs
- Do I need to travel to Uruguay?
- No. The entire estate proceeding, the tax filings, the registration and the sale of the property can be handled through a power of attorney. You sign it before a notary in your own country, have it apostilled and send it to us. Many of our clients never come to Uruguay during the process. If you prefer to sign the sale deed yourself, that is also possible, but it is not required.
- There was already a probate in my country. Does it apply in Uruguay?
- Not directly. Under Uruguayan private international law, the succession of assets located in Uruguay is governed by Uruguayan law and must be processed before a Uruguayan court, regardless of the nationality or last domicile of the deceased. A foreign probate order or grant is useful as evidence and we submit it, but it does not transfer title to Uruguayan assets by itself.
- Is a foreign will valid in Uruguay?
- Generally yes, if it was validly executed under the law of the place where it was signed. However, Uruguay is a civil law country with forced heirship: a fixed share of the estate (legítima) is reserved by law for the children of the deceased, or for parents if there are no children. A will cannot dispose of that share, whatever it says. The spouse also has rights over community property (bienes gananciales) and, in some cases, a marital share. We review the will against these rules before filing.
- What happens if there is no will?
- The estate passes under the intestate rules of the Uruguayan Civil Code: to the children (and their descendants), then to parents and the spouse, then to siblings and other relatives. The determination of heirship applies these rules and is the same procedure whether or not there is a will.
- How long does probate take in Uruguay?
- An uncontested estate with complete documents usually takes 6 to 12 months for an uncontested estate, from the first filing to the registration of the property in the heirs' names. The longest stage is normally obtaining and legalising documents abroad, which depends on the heirs and their local authorities. Contested estates or estates with missing heirs take longer.
- What taxes do heirs pay in Uruguay?
- The main tax is the asset transfer tax (Impuesto a las Trasmisiones Patrimoniales, ITP), at 3% for descendants, ascendants and spouses and 4% for other heirs, calculated on the cadastral value of real estate, which is usually well below market value. There is no separate inheritance tax. Outstanding property tax and municipal charges must be settled. If the property is later sold, capital gains tax may apply to the sale.
Inheritance lawyers in Uruguay for heirs abroad
Experience
25 years in estate proceedings
Lawyer and notary
Court proceeding and sale deed handled by the same firm
No travel required
Full representation by power of attorney
English-speaking
Updates by email and video call, in English, Spanish or Portuguese
Have you inherited property in Uruguay?
Send us the name of the deceased and the address of the property if you have it. We will check the records and reply with a plan, a timeline and a fee proposal, usually within 24 hours.