How a Foreigner's Apartment Is Inherited in Cambodia: Procedure and Documents

Prepared by the NovAsia Editorial Team

An apartment held under a strata title does not disappear and does not have to be sold automatically when its foreign owner dies. Cambodian law expressly allows special co-ownership to pass by inheritance, and heirs receive the rights and obligations of the deceased owner. The difficulty does not lie in the question "can it be inherited", but elsewhere: who exactly is recognised as an heir, whether a valid will exists, whether the chosen form of ownership can be registered, and which debts pass with the apartment.

If the owner prepared nothing, the family will have to deal simultaneously with Cambodian succession law, documents from another country, cadastral registration and the day-to-day management of the property. For a completed apartment that is already a serious procedure. For a unit in a project under construction on which the price has not been fully paid, the heirs may receive not a finished asset but a contract carrying future payments, deadlines and the risk of termination.

What is inherited and what happens after the owner's death

A foreign heir can receive an apartment with a strata title

In Cambodia it is important to distinguish between land and a private unit in a co-owned building. Article 1155 of the Civil Code prohibits an heir without Cambodian citizenship from inheriting land. It is this rule that is sometimes restated too broadly — as though a foreigner could not inherit real estate in the country at all.

For an apartment with a strata title, the special 2010 law on foreigners' rights to private units in co-owned buildings applies. It expressly names inheritance as one of the ways in which special co-ownership is created and transferred. Article 10 clarifies that the heirs of a foreign special co-owner receive that owner's rights and obligations in accordance with the laws in force.

This means a foreign heir may in principle receive a legally eligible private unit: an apartment above the ground floor, in a building where foreign ownership is possible, subject to the foreign ownership quota and other restrictions. The right to the land beneath the building does not pass to them. Like the previous foreign owner, the heir receives ownership of the private unit and the right to use the common areas within the limits of the special regime.

The word "apartment" alone is therefore not enough. Before drafting a will it is necessary to establish what exactly the person owns: a registered private unit, buyer's rights under an SPA, a long-term lease, or shares in a company in whose name the asset is held. The succession route differs for each.

What happens immediately after the owner's death

The Civil Code treats the estate as opened at the moment of death. Heirs receive not only positive assets but also the deceased's proprietary obligations. Where there are several heirs, until division they become joint owners of the estate property in accordance with their shares.

For an apartment this creates an interim period. The owner has died, but a new title has not yet been issued. Meanwhile the property continues to exist as a working asset: the management company charges service fees, a tenant is using the apartment, equipment may need repair, insurance may need renewal and the developer may expect the next SPA instalment.

The family needs to determine as early as possible who is entitled to manage the property. If the will appoints an executor, that person receives authority to administer the estate and carry out the deceased's dispositions. Where there is no executor, an heir, a creditor or a beneficiary under the will may apply to the court for appointment of a temporary administrator until division.

It should not be assumed that access to email, keys or a banking app automatically makes a relative the lawful administrator. Equally, an ordinary power of attorney granted during the owner's lifetime does not replace succession documents. To deal with the developer, the management company, the tenant and the cadastral authority, authority must be proved in a form that they recognise.

Heirs, the will and its form

Who inherits the apartment if there is no will

Where there is no valid will, statutory succession applies. The Civil Code sets out the orders of heirs and separately defines the position of the spouse.

The first order is the deceased's children. Natural and adopted children have equal rights. If a child died before the owner or lost the right to inherit, their descendants take their place in certain circumstances by right of representation.

If there are no children or other direct descendants, the parents or more remote direct ancestors inherit. A closer degree of kinship excludes a more distant one. In their absence, brothers and sisters are called to the succession and, in the cases provided for, their descendants.

The spouse inherits in every case, but the size of the spouse's share depends on who they inherit alongside.

This system has a feature many families find unfamiliar. Where there is a spouse and two children, the apartment is not split in half between the spouse and the children: each of the three receives an equal share — one third. If the apartment is the family's main asset, the result may be joint ownership by several people living in different countries.

The law allows the estate to be divided subsequently. One heir may receive the whole apartment while compensating the others for their shares, if the parties agree or the court considers that solution reasonable. If there is no agreement and an indivisible asset cannot be distributed without a serious loss of value, the court may order a sale and division of the proceeds.

That is why the absence of a will does not mean the absence of rules. It means the rules are chosen by the law, not by the owner.

A will simplifies the process but does not override the family's rights

A will makes it possible to state who is to receive a particular apartment, how shares are allocated and who will carry out the dispositions. For an international family this is especially useful: instead of an abstract share of everything, one heir may receive the Cambodian unit while another receives money or an asset in a different country.

But testamentary freedom is not absolute. The Civil Code protects legally secured portions — the compulsory shares of certain heirs. Direct descendants, parents or other direct ancestors and the spouse may claim them.

The total secured portion is one third of the estate where only parents or more remote direct ancestors inherit, and one half in the other cases provided for. Between several heirs this portion is distributed in proportion to their statutory shares.

The practical significance of the rule shows up in a dispute. An owner may write in a will that the only apartment passes in full to a friend or to one child. However, the spouse, the other children or the parents, where they hold a secured portion, may demand that such a disposition be reduced. The right to make that claim is time-limited: under the Civil Code it lapses one year from the moment the protected heir learned of the opening of the estate and of the disposition infringing their rights, and in any event five years after the estate is opened.

A will should therefore be drafted not as a short sentence — "I leave everything to my daughter" — but as part of an overall map of assets. The lawyer needs to see the family composition, marital status, past major gifts, other properties and debts. Otherwise a formally clear wish of the owner may prove unworkable without compensating the other heirs.

Why an ordinary typed document may not work

The Cambodian Civil Code is strict about the form of a will. A document that does not comply with one of the prescribed forms may be held invalid. For a foreign owner this is not a technicality but one of the principal risks.

The form most readily understood by an international family is a will made as a notarial document. The testator expresses their wishes to a notary in the presence of at least two witnesses, the notary draws up the text and reads it out, after which the participants and the notary sign the document.

The Code also permits a privately produced will, but the requirements are strict: the testator must write the entire text by hand and add the date and signature. A document typed on a computer or written by another person does not satisfy this form. Corrections likewise require specific formalities and a signature.

There is also the secret will — a sealed document presented to a notary and two witnesses. The Code further provides for exceptional forms for a person in imminent danger of death and certain other circumstances, but there is no sense in planning succession around them.

A prospective heir, a beneficiary, their spouses and direct relatives must not act as witnesses to a will. You cannot invite the two children for whom the apartment is intended and treat the formality as satisfied.

For a foreigner, language and documents from another country add further risk. A will valid under the law of the country of citizenship should not automatically be assumed sufficient to change a Cambodian strata title. Recognition of the document, translation, authentication and a court procedure may be required. Conversely, a separate Cambodian will should not accidentally revoke or contradict dispositions covering property in other countries.

It is safer to coordinate the international structure with lawyers in Cambodia and in the country of permanent residence, state expressly which assets each document covers, and check that the wills do not revoke one another.

What happens to the will after death

A will takes effect after the owner's death. If the document is not a notarial one, whoever holds it or the heir who finds it must submit it to the court without delay and apply for probate. A sealed will is opened by the court in the presence of interested parties or their representatives. For a notarial will the Civil Code makes an exception to the general obligation to seek such confirmation, but this does not mean that cadastral re-registration happens without further documents.

The executor of the will prepares an inventory of the property, administers the estate and takes the steps needed to give effect to the owner's wishes. Where an executor has been appointed, the heirs may not deal with the property in a way that obstructs execution of the will.

For an apartment this reduces the risk of chaos. One person can be authorised to pay upkeep, collect rent, correspond with the management company, gather cadastral documents and arrange registration. Without an executor these steps have to be agreed among several heirs, or an administrator must be appointed through the court.

Debts, off-plan units and the foreign quota

An heir takes on not only the asset but also the debts

A right to an apartment may come with obligations. The estate includes the deceased's debts other than strictly personal duties. That may mean a mortgage, arrears of service charge, taxes, unpaid repairs, a management contract, obligations to a tenant or the outstanding balance of the price under an SPA.

Within three months of learning that the estate has opened in their favour, an heir must choose one of the options: absolute acceptance, qualified acceptance or renunciation. The court may extend that period on the heir's application.

With absolute acceptance the heir takes on the proprietary rights and the debts in the ordinary way. Qualified acceptance limits the discharge of debts to the value of the property received by inheritance. To achieve this, an inventory must be prepared and filed with the court together with the application within the prescribed period. Where there are several heirs, such acceptance is only possible by the joint act of all co-heirs.

Renunciation of the estate is likewise formalised through the court. A person who has renounced is treated as never having become an heir. Before a decision is made, the property must not be sold thoughtlessly or treated as one's own: certain acts of disposal may result in the estate being deemed accepted absolutely.

This section matters particularly for off-plan purchases. Suppose the owner paid 40% of the price of an apartment and then died. The heirs receive not "an apartment at a discount" but rights under the SPA together with the obligation to pay the remaining 60% on schedule. If the family does not continue the payments, the developer may apply contractual penalties or terminate. Before accepting the estate, check the price, the sums already paid, the next instalment, the consequences of late payment, whether assignment is possible and how refunds work.

If the apartment is still under construction and no strata title has been issued

With an off-plan purchase, until registration is complete the owner holds primarily contractual rights. The SPA sets out the right to receive a specific unit, the payment schedule, the handover terms, future registration of title and the buyer's obligations.

After death these rights and obligations enter the estate in the ordinary way. But how this works in practice depends on the contract itself. The SPA may require the developer to be notified of the buyer's death, evidence of succession rights to be provided, KYC of the new acquirer to be completed and an administrative fee to be paid. Sometimes assignment is provided for; sometimes only completion of the purchase by the heir.

Before signing an SPA it is worth checking several clauses:

• whether the developer recognises transfer of the contract by inheritance;
• which documents it will require;
• whether the payment schedule is suspended during the procedure;
• whether the executor of the will may make payments;
• what happens if confirmation of the heir is delayed;
• whether the heir may sell the contract before handover;
• whether the buyer's death is treated as a ground for termination;
• who receives a refund if the contract is terminated.

If the SPA is silent, the law still governs the inheritance of rights and obligations, but a dispute about procedure becomes more likely. It is easier for a family to secure a clear clause in advance than, after the owner's death, to persuade the sales department to accept documents its internal rules do not mention.

How the foreign quota affects inheritance

The 2010 law permits inheritance of special co-ownership, but the other restrictions on foreign ownership remain. The apartment must be on a permitted floor, the building must allow foreign ownership, and the combined share of foreign-owned private units must stay within the limit.

When a foreign owner passes an apartment to a foreign heir, the unit's area is already within the building's foreign share. Such a change of owner does not usually increase the foreign ownership quota by itself. Even so, the cadastral authority must still register the new owner and verify that the law is complied with.

The position is more complex where there are several heirs, particularly if some are Cambodian citizens and others foreigners. Until division they become co-heirs of the property, but the practical registration of shares, the regime of the common areas and any subsequent sale require a separate cadastral review. It should not be assumed that the title will be rewritten to five relatives without difficulty simply because all of them are named in the will.

Sometimes it is more sensible to pass the apartment to a single heir and compensate the others with money or other property. That reduces the number of signatures needed for letting, repairs and sale. But such a solution must be consistent with the will, the secured portions and the agreement on division.

Documents, the tenant and the costs

Which documents the heirs will need

There is no single short list suitable for every international family. The court, the notary, the cadastral authority, the developer and the management company perform different functions and may request different evidence. Even so, the core file is built around four questions: who died, who inherits, what the owner held and who is authorised to act.

It usually contains:

• the death certificate;
• the deceased's passport and other identification documents;
• the heirs' passports;
• marriage and birth certificates or other evidence of family relationship;
• the original will, if there is one;
• court documents on probate, acceptance of the estate, division or appointment of an administrator;
• the strata title, SPA or leasehold contract;
• documents on payments, mortgage and encumbrances;
• a statement or calculation of service-charge arrears;
• the condominium's internal documents;
• powers of attorney for representatives, where representation is permitted;
• translations and authentication of foreign documents.

Once the documents are gathered, the heirs should check the spelling of names. In foreign passports a surname may change after marriage, and the same person may appear in an old SPA, the title and the death certificate with different transliterations. Even one extra letter turns an obvious family connection into a separate evidential problem.

The file is better assembled during the owner's lifetime. An heir who learns the developer's name only after the owner's death begins the procedure by searching for documents rather than by registering a right.

What happens to the tenant and the income from the apartment

The owner's death does not turn a live tenancy agreement into a blank sheet. The right to claim rent and the related obligations enter the estate. But the tenant needs to know to whom they may lawfully pay money and who is entitled to make decisions about repairs, the deposit and renewal.

A dangerous scenario arises when several relatives send the tenant different bank details. Paying one of them may not discharge the tenant's obligation to the lawful administrator. Until authority is confirmed, it is sensible to give the tenant formal notice and hold the money in an agreed manner rather than settling the matter through private correspondence.

The management company will need the death certificate and the documents of the executor or the heirs. It will continue to charge service fees and other mandatory payments. If the apartment stands empty during the procedure, the costs do not stop.

The tenant's deposit is likewise not money the heirs may freely dispose of. It is tied to obligations under the contract and must be reflected in the inventory of the estate. On division, one heir may receive the asset together with the obligation to return the deposit at the end of the tenancy.

Which taxes and costs arise

As at 2026 Cambodia has no separate inheritance tax as a standalone national tax. That does not mean re-registering the apartment will be free.

Court costs, notarial and legal fees, translation and authentication of foreign documents, cadastral fees, valuation, arrears of the annual property tax and service charge may all arise. The tax treatment of registering the transfer of right, including stamp duty and any reliefs available between close relatives, should be checked as at the date the documents are filed.

The General Department of Taxation publishes separate decisions on reliefs for transfers of immovable property between parents and children, spouses, and grandparents and grandchildren. However, the family relationship, the type of transfer, the value of the property and current administrative practice must be evidenced by documents. A relief cannot be carried over from a promotional note to a specific estate without verification.

Heirs must also assess the taxes in their own country of tax residence. The absence of a Cambodian inheritance tax does not remove possible reporting obligations, estate tax, tax on foreign assets or tax on future rental income in another jurisdiction.

A family scenario and preparation during the owner's lifetime

Scenario: a spouse and two children inherit one apartment

Imagine a foreign owner of an apartment with a strata title worth $120,000. There is no will. He leaves a spouse and two adult children. Under the rules of statutory succession, the spouse and each child receive equal shares — one third each.

The apartment continues to be let for $650 per month. Annual service-charge and repair-reserve costs are assumed to be $1,800, and the tenant's deposit is $1,300.

The heirs must decide more than who owns a third of the apartment. They must determine who manages the tenancy, where the income goes, who pays the costs and who answers to the tenant. A sale will require coordinated action by all owners. If one child lives in Europe, another in Australia and the spouse in Russia, every signature becomes an international procedure.

In practice there are three possible models:

A will could have passed the apartment to the spouse in advance and allocated other assets to the children, but only with their secured portions in mind. If there are no other assets, even a well-drafted will does not always remove the need for compensation.

What an owner should prepare during their lifetime

The first step is to check your own title. The name, passport number or identification details, private unit number, floor and area must all match correctly. If the person holds only an SPA, keep the contract, all annexes, the receipts and an up-to-date calculation of the outstanding payments.

The second is to draw up a map of assets and debts. The heirs need to know not only about the apartment but also about the bank account for rent, the tenant's deposit, the mortgage, the service charge, the management contract and future payments to the developer.

The third is to prepare a valid will with a Cambodian lawyer. It should identify the apartment precisely, appoint an heir and an executor, explain whether the document covers only property in Cambodia, and take account of the secured portions.

The fourth is to gather the family documents. Marriage, birth and name-change certificates and old and new passports are best kept in a single secure archive. The heirs should be told where the originals are and who the local contact is.

The fifth is to leave a working reserve. Even with no tax liability, the family will need money for maintaining the property, a lawyer, court, translations and registration. If all the liquidity sits inside the apartment, the heirs may be forced into an urgent sale purely to fund the procedure.

When the apartment may pass to the state

The special law provides that where there is no heir, where an heir renounces, or where there is no valid disposition of the property, the estate may become the property of the state. The Civil Code provides a procedure for administering property where no heirs have been established and for its possible transfer to a person who had a special connection with the deceased, after which any remaining property reverts to the state.

Especially vulnerable are owners who live alone, keep no contact with relatives and have told no one about the purchase. Even if an heir exists in law, they may never learn of the asset or may fail to gather the evidence in time.

Conclusion: what is inherited is not only the apartment but the whole legal structure

A foreigner's apartment with a strata title can pass to a foreign heir. The special law expressly permits inheritance of special co-ownership, so the prohibition on foreigners owning land cannot be transposed mechanically onto a private unit in a lawfully registered condominium.

But the heir receives the asset in the condition it was in on the date of death: with its current title, the restrictions on foreign ownership, the co-heirs, the tenant, the service charge, the encumbrances and the contractual debts. In an off-plan project they also receive the obligation to continue payments if they want to keep the right to the future apartment.

Working protection is built from four elements: a correct title or SPA, a valid will, an appointed executor and a document archive assembled in advance. Without them the family will still be able to complete the procedure, but it will be making decisions at the worst possible moment — after the owner's death, under pressure of deadlines and costs.

This material is for general information and does not replace individual legal or tax advice. The order of succession must be checked against citizenship, permanent residence, family composition, the form of ownership, the building's documents and the laws of other countries connected with the heirs.

Sources

1. Kingdom of Cambodia — Civil Code of the Kingdom of Cambodia, Book 8: Succession, articles 1145–1304. Promulgated 8 December 2007; unofficial English translation by JICA. Verified 25 June 2026.
2. Kingdom of Cambodia — Law on Providing Foreigners with Ownership Rights in Private Units of Co-Owned Buildings, articles 5–10. Promulgated 24 May 2010. Verified 25 June 2026.
3. Kingdom of Cambodia — Law on Implementation of the Civil Code, article 71 and transitional provisions. 31 May 2011. Verified 25 June 2026.
4. General Department of Taxation of Cambodia — Decision No. 04 on Stamp Duty Exemption on Transfers of Immovable Property Between Parents and Children, Spouses, Grandparents and Grandchildren. 9 February 2021. Status valid according to GDT as at the verification date.
5. PwC Worldwide Tax Summaries — Inheritance and Gift Tax Rates: Cambodia. Current data on the existence of a separate inheritance tax. Verified 25 June 2026.
6. BNG Legal — Foreign Ownership of Immovable Property. July 2024. Professional interpretation of the restrictions on foreign land ownership and permitted forms of property holding was used.

Frequently asked

Can an apartment in Cambodia be left by will to someone who is not a relative?

Yes, a will may provide for property to pass to another person, but the legally secured portions of certain heirs and the formal requirements for wills still apply.

What happens to the apartment if no heirs are found?

Where there are no heirs, where heirs renounce the estate and where there is no valid disposition, the property may ultimately pass to the state.

Does an heir need to travel to Cambodia in person?

That depends on the court, the cadastral procedure and the representation permitted; the possibility of handling matters remotely should be confirmed in advance with a Cambodian lawyer.