Czech Republic (CZ)
Czech Republic is a landlocked Central European parliamentary republic of 14 regions, home to the fairy-tale spires of Prague — one of Europe's best-preserved medieval capitals — as well as world-famous Bohemian crystal and glasswork, the birthplace of Pilsner lager, a thriving startup and tech scene anchored in Prague and Brno, and one of the lowest unemployment rates and most stable economies in the EU.
Estate & Inheritance in Czech Republic
Wills, intestacy, inheritance tax, and cross-border estate planning for expats.
Czech inheritance law is governed by the Nový občanský zákoník (New Civil Code, zákon č. 89/2012 Sb., parts §§ 1475–1720). Czech Republic abolished inheritance tax (dědická daň) in 2014 — there is NO inheritance tax for any beneficiary, whether direct family or unrelated persons. This is a significant advantage compared to most EU countries. Succession proceedings (dědické řízení) are conducted by a notář (notary) acting as court commissioner (soudní komisař) appointed by the district court. Czech Republic applies the EU Succession Regulation (Brussels IV, Regulation 650/2012).
Intestacy — What Happens Without a Will
If no valid will exists, Czech intestate succession (zákonná dědická posloupnost) divides the estate in statutory order (§§ 1635–1657 NOZ): Order 1 (první skupina): Children (děti) and spouse — share equally. Spouse entitled to at least 1/4 of estate if children present. All children share the remainder equally; if a child has predeceased, their children take the share per stirpes. Order 2 (druhá skupina): If no children — spouse, parents, and persons who lived in the household for 1+ year (entitled to 1/4 each, parents share the rest). Order 3 (třetí skupina): If no surviving second group — siblings (sourozenci) and cohabitants (1-year domestic partner). Siblings may be represented by their children. Order 4 (čtvrtá skupina): Grandparents (prarodiče). Order 5 (pátá skupina): Parents of grandparents. Order 6 (šestá skupina): Extended distant relatives. Note: unmarried partners NOT in domestic partnership receive nothing under intestate succession — a will is essential to protect a partner.
Types of Valid Will
Handwritten Will
Vlastnoruční závěť (holografní)A will entirely handwritten (not typed), dated, and signed by the testator. Must be fully handwritten — not typed or dictated. The simplest and cheapest form. Private — kept by testator or trusted person.
Legally valid if entirely handwritten, dated, and signed. Can be revoked or superseded by a later will.
Can be registered in the Central Notarial Register of Wills (Centrální evidence závětí — CEZ) via any notář for approximately CZK 200–400 — strongly recommended to ensure it is found after death.
Notarial Will
Notářský zápis (závěť formou notářského zápisu)Dictated to and authenticated by a Czech notář. Recorded in the CEZ (Centrální evidence závětí) automatically. Most secure form — legally harder to challenge, automatically discoverable, and properly drafted.
Highest legal certainty. Automatically registered in CEZ. Can be revoked by later will or notarial act.
Strongly recommended for complex estates, cross-border assets, special bequests, or where capacity might later be questioned.
Will before witnesses
Závěť před svědky (alografní)Written will (can be typed) signed by testator in the presence of two witnesses who attest with their signatures that the testator declared it as their last will and testament.
Valid if witness requirements strictly met. Witnesses cannot be beneficiaries.
Use where handwriting is not possible (physical impairment). Notarial will preferred for certainty.
Will before an authority
Privilegovaná závěťEmergency wills (privilegovaná závěť) — for situations where normal form cannot be used: oral will before witnesses (in threat-to-life emergency), before mayor/authority (for those unable to write). Validity limited to 3 months under normal NOZ rules.
Valid for 3 months from creation under normal circumstances
Only for genuine emergency use — use notarial will for permanent arrangements.
Forced Heirship
Czech law has a system of nepominutelní dědici (forced heirs / compulsory heirs — § 1642 NOZ). Forced heirs are entitled to a minimum share (povinný díl) of the estate regardless of the will. Forced heirs: children (děti) and descendants. If a child is alive at death: entitled to 1/4 of their intestate share (1/2 if minor/incapacitated — zvýšený povinný díl for children under 18 or with significant disability). If a child is deceased: their children step into their place. Forced heirs can be disinherited (vydědění) only on specific statutory grounds: abandonment of testator in need, failure to show filial conduct, conviction of serious crime, or persistent immoral lifestyle (§ 1647 NOZ). Disinheritance (vydědění) must be stated explicitly in a will with stated reason.
EU Succession Regulation (Brussels IV)
Czech Republic applies EU Succession Regulation 650/2012 (Brussels IV). Default rule: the law of the country where the deceased habitually resided applies to the entire estate. EU citizens living in Czech Republic can elect their home country's law to govern their estate by explicit written declaration (profese lege). This is particularly important for expats with assets in multiple EU countries or who want their home country's succession rules to apply. Without election: Czech law (as law of last habitual residence) governs. The election must be in a will or separate notarial declaration.
Inheritance Tax
THERE IS NO INHERITANCE TAX IN CZECH REPUBLIC. Dědická daň was abolished by zákon č. 340/2013 Sb. effective 1 January 2014. All inheritances — whether to direct family members, distant relatives, or unrelated persons — are completely exempt from inheritance tax. This applies to both Czech citizens and foreign nationals inheriting Czech assets or receiving Czech estate. This makes Czech Republic one of the most favourable European jurisdictions for inheritance.
| Relationship | Tax-Free Allowance | Tax Rate (above allowance) |
|---|---|---|
| Direct family (spouse, children, parents, grandchildren, siblings) | UNLIMITED — all inherited assets completely tax-free | 0% — no inheritance tax |
| More distant relatives (aunts, uncles, cousins, in-laws) | UNLIMITED — all inherited assets completely tax-free | 0% — no inheritance tax |
| Unrelated persons (including unmarried partners, friends) | UNLIMITED — all inherited assets completely tax-free | 0% — no inheritance tax |
IMPORTANT: Czech Republic has NO inheritance tax for ANY beneficiary since 2014. This is a significant advantage. Income tax on inherited income applies if the inherited assets generate income after inheritance (e.g. rental income from inherited property). Capital gains tax applies if inherited assets are sold within the exemption period (property: 10 years for acquisition tax-free sale).
Cross-Border & Multi-Country Estates
For estates involving assets in Czech Republic and other countries: EU Succession Regulation applies between EU member states. Evropské potvrzení dědictví (European Certificate of Succession) issued by Czech notář is recognised in all other EU states — simplifies administering assets in multiple EU countries. For non-EU countries (UK, USA, etc.): separate probate or administration may be required in each jurisdiction. Czech assets always require Czech dědické řízení (probate) through a Czech notář or court.
Certificate of Inheritance
Usnesení o dědictví / Potvrzení o dědictví: issued by the notář acting as soudní komisař (court commissioner) after uncontested probate proceedings. For uncontested estates where all heirs agree: typically completed in weeks to months. Contested estates (sporné dědictví): referred to the Okresní soud (district court). Fee: regulated notary fee based on estate value (typically 0.5–1% of estate value, minimum CZK 3,000). Court fee: minimal (CZK 1,000–2,000 for probate application).
Will Registration
CEZ (Centrální evidence závětí — Central Notarial Register of Wills): managed by the Czech Chamber of Notaries (Notářská komora ČR). Any Czech notář can register a will. After death, the notář conducting dědické řízení queries CEZ to find all registered wills. Registration fee: CZK 200–400. Handwritten wills should be registered — essential to ensure they are found.
Living Will & Healthcare Power of Attorney
Dříve vyslovené přání (advance directive) is recognised under Czech healthcare law (zákon č. 372/2011 Sb., zdravotní zákon). Allows a patient to refuse specific medical procedures in advance if they later lack decision-making capacity. Must be in writing, witnessed, and ideally notarised. Inform your praktický lékař (GP) and ensure the document is in your medical records. Czech medical law increasingly respects advance directives within the bounds of Czech medical ethics.
Useful Links
Estate & Inheritance
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