A certificate of inheritance (surat keterangan waris) is a document that proves who the heirs of a deceased person are. To transfer land into the heirs' names, the Land Office accepts six forms of proof of heirship, including a statement by the heirs acknowledged by the lurah (village or urban ward head) and camat (sub-district head), a deed of inheritance rights (akta keterangan hak mewaris) from a notary, a court order, and a certificate of inheritance from the Balai Harta Peninggalan (BHP, the Estate Office). Which form is used depends on the family's circumstances and the institution asking for it.
Why a certificate of inheritance is needed
When a person dies, their property passes to their heirs. Institutions that hold or record that property need proof of who is entitled, for example:
- the Land Office, to register the transfer of rights to land by inheritance (turun waris);
- banks, to release savings, deposits or the contents of a safe deposit box;
- companies, to record the transfer of shares;
- other institutions, such as for motor vehicles or insurance policies.
Each institution sets its own requirements. The most detailed rules are those for land registration.
Six forms accepted for land registration
Article 111(1)(c) Permen ATR/BPN 3/1997, as amended by Permen ATR/BPN 16/2021, states that proof of heirship may take the form of:
- a will made by the deceased;
- a court judgment;
- an order of a judge or the chief judge of a court;
- a statement of heirs made by the heirs, witnessed by two witnesses, and acknowledged by the village head/lurah and the camat of the deceased's place of residence at the time of death;
- a deed of inheritance rights from a notary whose seat is at the deceased's place of residence at the time of death; or
- a certificate of inheritance from the Balai Harta Peninggalan (BHP).
Previously, this provision distinguished who made the certificate of inheritance according to population group: a statement at the village office for "indigenous" Indonesian citizens, a notarial deed for Indonesian citizens of Chinese descent, and the BHP for those of other Foreign Oriental descent. The new wording no longer refers to population groups. Even so, some writers and institutions still read this list together with the old guidance that distinguished between groups.
Where the deceased was Muslim, the heirs may also apply to the Religious Court (Pengadilan Agama), which has jurisdiction over inheritance cases of Muslims, for an order determining the heirs (Article 49 UU 7/1989 as amended by UU 3/2006). Such an order falls under form number 3.
The notary's deed of inheritance rights
A deed of inheritance rights sets out who the deceased was, who the heirs are, and the share of each under the inheritance law that applies to the deceased. To prepare it, the notary examines the family's population and civil registry documents, the heirs' statements, and whether there is a will.
The check for a will is made through a Surat Keterangan Wasiat (SKW, certificate on wills) from the Central Register of Wills at the Directorate General of General Legal Administration. Under Permenkum 16/2025, an SKW is applied for electronically by the heirs, a notary, a government agency or another interested party, and the SKW states whether any will is registered in the deceased's name. If there is one, the will also determines the contents of the certificate of inheritance. On making a will, see making a will before a notary.
Permen ATR/BPN 16/2021 refers to a notary "whose seat is at the deceased's place of residence at the time of death".
Steps to make a deed of inheritance rights
- Gather the family documents, from the death certificate to the birth certificate of each child.
- Apply for a Surat Keterangan Wasiat from the Central Register of Wills electronically, usually through a notary.
- Give information to the notary about the family structure: the deceased's marriages, children, and any heirs who died earlier.
- The notary examines whether the documents are consistent and which inheritance law applies.
- The deed is made, read out and signed before the notary.
- The deed is used for transfer by inheritance at the Land Office, banks or other institutions.
Documents to prepare
About the deceased
- Death certificate from the Population and Civil Registry Office (Dukcapil)
- Latest KTP (identity card) and family card, if still available
- Marriage certificate for each marriage, and the divorce certificate or the spouse's death certificate if applicable
- Change-of-name letter or citizenship documents, if relevant
About the heirs
- KTP and family card of each heir
- Birth certificate of each of the deceased's children, including any child who has died
- Death certificate of any heir who has died, and details of their heirs
- Heirs' marriage certificates, if needed to trace substitute heirs
For a statement of heirs at the village and sub-district offices, a covering letter from the lurah and two witnesses are generally also required.
After the certificate of inheritance is issued
For land, the next step is to register the transfer of rights by inheritance with the certificate, the death certificate, the proof of heirship, and the heirs' identity documents (Article 111(1)). At the same time:
- BPHTB on inheritance (land and building acquisition duty) becomes due when the heirs register the transfer of rights (Article 49 UU 1/2022).
- PPh (income tax): an inheritance is not subject to PPh, but for land a certificate of exemption (SKB) from PPh on inheritance is needed.
If there is more than one heir and no division yet, the land is registered in their joint names, and can then be divided through an APHB (deed of division of jointly held rights). This is explained in dividing inherited land with an APHB.
Legal basis
- Civil Code (KUHPerdata), Book Two on inheritance (for those subject to it)
- Compilation of Islamic Law (Inpres 1/1991), Book II on Inheritance Law
- UU 7/1989 on Religious Courts as last amended by UU 50/2009: Article 49
- UU 30/2004 on the Office of Notary as amended by UU 2/2014
- PP 24/1997 on Land Registration: Article 42
- Permen ATR/BPN 3/1997 as last amended by Permen ATR/BPN 16/2021: Article 111
- Permenkum 16/2025 on the Reporting of Wills and Applications for the Issuance of Certificates on Wills
- UU 1/2022 on HKPD: Article 49
Frequently asked questions
Is there a time limit for obtaining a certificate of inheritance?
The land registration regulations set no general time limit. However, waiting too long often causes difficulties, especially if an heir later dies and the list of heirs grows.
Which form do banks accept?
Banks set their own requirements. It is best to ask the bank concerned first, as some banks ask for a notarial deed or a court order above a certain value.
What if one of the heirs lives abroad?
That heir is still included. Their statement can be given through a power of attorney made before a local notary or an Indonesian mission. Documents from abroad need to be legalised or apostilled. See the foreign documents service.
What is the difference between a certificate of inheritance and a court order?
A certificate of inheritance from a notary, the BHP or the village office is made on the basis of documents and the family's statements, without court proceedings. A court order is made by a judge after an examination. Both are accepted for land registration; if there is a dispute about who the heirs are, it is resolved through the courts.
Every family's heirs are different. If you need an explanation of your family's inheritance documents, you can make an appointment with our office.