Private transfer of estates
Applications can only be made electronically if all heirs have reached the age of 18 and do not have a appointed legal representative or legal guardian.
The heirs may request permission to enter into a private transfer of the estate of the deceased. Note that by obtaining a permission to enter into a private transfer, the heirs are taking responsibility for all assets and liabilities of the deceased.
The heirs must take a decision on the route to which the transfer of the estate should be taken within four months of the death. The heirs may obtain permission from the District Commissioner to check the assets and liabilities of the deceased before the decision is made.
The last tax return contains information on the assets and liabilities of the deceased. A request for a permission to enter into a private transfer must be completed and returned to the district commissioner. The request must contain information on all assets and liabilities of the deceased on the day of death. If the deceased was married, the marital assets and liabilities of the surviving spouse must also be completed, except in the case of a private arrangement. If the heir is a child under 18 years of age, the guardians must sign the request for a permission to enter into a private transfer. If the guardians are two, both must sign.
The District Commissioner will review the request and issue a permit if the conditions are met.
The license is sent to all heirs in a digital mailbox at Ísland.is and the original is delivered or sent by post if requested.
No fee is required when a request for a private transfer of a estate is submitted to the District Commissioner.
After the authorization has been issued, heirs can begin to divide the estate, including selling assets.
The obligation to declare to Iceland revenue and Customs the estate rests with the heirs if the estate is divided privately.
The power of appeal
Decisions of the District Commissioner regarding the request for permission for private transfer of the estate can be appealed to the district court.
Service provider
District Commissioners