The current stage of socio-economic development has intensified the need to develop the most effective model for the legal regulation of inheritance relations, based on a comparative analysis of domestic and foreign civil legislation, law enforcement practice, and scholarly doctrinal approaches. The article formulates a set of scientifically substantiated proposals aimed at improving the Russian legal framework for recognizing escheated property. The implementation of the author’s initiatives is expected to reduce the number of cases in which property left after the death of a testator is declared escheated, as well as to enhance the effectiveness of legal regulation in this area. The article examines the problematic theoretical aspects of the institution of escheated inheritance in Russia. In the course of the research, particular attention is given to the distinctive features of German inheritance law, especially the mechanism of the automatic transfer of an estate to heirs in the absence of their refusal to accept the inheritance. The authors also analyze law enforcement practice related to the institution of de facto acceptance of inheritance through actions indicating an intention to accept the estate. Furthermore, the issue of the admissibility of recognizing an estate as escheated in cases where heirs fail to accept the inheritance is considered. The study substantiates the position that a testator’s property should be recognized as escheated in cases where the heirs renounce the inheritance or where they are absent. The study employs various research methods, including the comparative-legal method, logical-analytical method, synthesis, and others. The subject of the research comprises the norms of civil legislation of Russia and Germany, legal doctrine, and judicial practice.