Slovakia (SK)
Slovakia is a landlocked Central European republic that joined the European Union in 2004 and the Eurozone in 2009.
Estate & Inheritance in Slovakia
Wills, intestacy, inheritance tax, and cross-border estate planning for expats.
Inheritance in Slovakia is governed primarily by the Civil Code (Občiansky zákonník — Act 40/1964, Part Seven: Inheritance Law). Inheritance proceedings (dedičské konanie) are administered by notaries designated by courts — the process is called dedičské konanie (inheritance proceeding). Slovakia applies the EU Succession Regulation (EU No. 650/2012) for cross-border estates within the EU. For expats with assets in multiple countries, proper estate planning is strongly advisable. Slovak inheritance procedures go through the notár (notary) acting as súdny komisár (court commissioner) — the notary has a quasi-judicial role in administering the estate.
Intestacy — What Happens Without a Will
When a person dies without a valid will (závet) in Slovakia, intestate succession (zákonná dedičnosť) applies under the Civil Code. The estate is divided into four skupiny (groups) of heirs, processed in order: Group 1 (first call): Spouse/registered partner AND children share equally. If the deceased leaves a spouse and two children, each receives 1/3. Group 2 (second call — if no Group 1 heirs): Spouse plus parents plus persons who lived with the deceased for at least 1 year. Group 3 (third call): Siblings plus persons who lived with the deceased for at least 1 year. Group 4 (fourth call): Grandparents equally.
Types of Valid Will
Holographic will
Vlastnoručná závetEntirely handwritten and signed by the testator — no witnesses required. The entire will must be in the testator's own handwriting. Typed or partially typed wills are invalid as holographic wills.
Valid if entirely handwritten and signed. Must be found and presented at the dedičské konanie.
The simplest form — no legal assistance needed. Risks: may be contested if unclear; may be lost or not found after death. Recommend storing with a notary or trusted person and informing them of its existence.
Allographic will
Závet pred svedkamiWritten (may be typed) and signed by the testator in the presence of two simultaneous witnesses who also sign the will, confirming the testator signed voluntarily. The witnesses must be able to read and write and must not be beneficiaries.
Valid if properly signed by testator and two qualifying witnesses simultaneously.
More flexible than holographic (can be typed) but requires two qualifying witnesses. Witnesses cannot be heirs under the will. Blindness, deafness, or other conditions may require additional formalities.
Notarial will
Notárska závet (závet vo forme notárskej zápisnice)Will drawn up as a notarial deed (notárska zápisnica). The notár records the testator's wishes and the will is stored in the Central Notarial Register of Wills (Centrálna evidencia závetov). The notár confirms capacity and intent.
Highest form of validity — notarially certified. Stored in the national register so it will be found at death.
Strongly recommended for significant estates and for expats with complex international assets. The notarial register system means the will cannot be lost. In Slovak notarial practice, this is the gold standard for estate planning.
Forced Heirship
Slovakia has compulsory heirship rules (povinný podiel — forced share). Minor children are entitled to at least their full intestate share. Adult children (descendants) are entitled to at least half of their intestate share. These forced shares cannot be disinherited in a will without legal grounds. A testator can disinherit a forced heir (vydedenie) only for specific reasons listed in the Civil Code: the heir provided no family support despite need; was convicted of a serious criminal offence; lives in a permanently dissolute manner; or is in serious debt and would waste the inheritance. Disinheritance must be clearly stated in the will.
EU Succession Regulation (Brussels IV)
Slovakia applies EU Succession Regulation 650/2012 (Brussels IV) which determines which country's law governs cross-border estates within the EU. General rule: the law of the country where the deceased was habitually resident at death applies. Expats can choose in their will that the law of their nationality applies instead. Important for expats: an Austrian living in Slovakia who dies here — Slovak succession law normally applies unless the will chooses Austrian law. The European Certificate of Succession (Európske osvedčenie o dedičstve) issued by Slovak authorities is recognised across the EU.
Inheritance Tax
SLOVAKIA HAS NO INHERITANCE TAX. Slovakia abolished the inheritance tax (daň z dedičstva) and gift tax (daň z darovania) effective from 1 January 2004 — one of the first EU countries to do so. This is a very significant advantage for estate planning and family wealth transfers. There is no tax on receiving an inheritance from a Slovak estate, regardless of the amount or relationship to the deceased.
| Relationship | Tax-Free Allowance | Tax Rate (above allowance) |
|---|---|---|
| All heirs (direct line, lateral relatives, unrelated persons) | Unlimited | 0% — NO inheritance tax in Slovakia |
Slovakia has no inheritance or estate tax. Inherited property sold after death may be subject to capital gains tax (income tax) on the profit from subsequent sale, but the inheritance itself generates no tax liability. Gift tax was also abolished — direct family gifts are tax-free. Expats with estate planning concerns about inheritance taxes should note this significant advantage of being domiciled in Slovakia vs. countries with high inheritance taxes (France, Germany).
Cross-Border & Multi-Country Estates
For estates with assets in multiple countries, the EU Succession Regulation provides a framework for EU cross-border estates, but complexity remains for non-EU assets. Expats from outside the EU with assets in their home country face parallel proceedings — Slovak succession for Slovak-based assets, home country succession for assets there. A single European Certificate of Succession from Slovakia can be used to assert Slovak succession rights across EU countries. For Slovakia-Austria estates (very common for Bratislava expats): the EU Regulation applies — where the deceased was habitually resident determines which country's law governs. A Slovak-resident Austrian, for example, would have Slovak succession law apply (unless they chose Austrian law in their will).
Certificate of Inheritance
The Slovak dedičský rozsudok / osvedčenie o dedičstve (certificate of inheritance) is issued by the notár at the conclusion of the dedičské konanie (inheritance proceedings). This certificate is required to transfer inherited property (update the land registry) and to access inherited bank accounts. The European Certificate of Succession is available for cross-border EU estates on application to the notár/court. Processing time for inheritance proceedings: 3–12 months depending on complexity.
Will Registration
The Centrálna evidencia závetov (Central Will Registry) — managed by the Slovak Chamber of Notaries (notar.sk). When a person dies, the notár assigned to the case automatically checks this registry. Notarial wills are automatically registered here. Privately held holographic or allographic wills must be presented by whoever holds them — they are not in the registry unless deposited with a notár. Strongly recommend depositing your will with a notár for registration to ensure it is found.
Living Will & Healthcare Power of Attorney
Slovakia does not have a well-developed statutory framework for living wills (advance directives / vôľa pacienta) as of 2026. The Civil Code allows for advance healthcare directives but the practical enforceability in clinical settings varies. Substitute decision-making in healthcare crises relies primarily on the family and the treating physicians. Patients can indicate their wishes in writing to their treating physician. EU recommendations suggest harmonising advance directive recognition — Slovakia is in a transitional state. Consult a Slovak lawyer and doctor for current guidance if advance healthcare directives are important to you.
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