Intestate succession applies when the testator did not leave a valid will or when his will does not deal with the entire estate. In such a case, the law, not family agreements or personal expectations, governs. Many people only find out during inheritance proceedings that they are not entitled to an inheritance, even though they took it for granted. Ignorance of the rules of intestate succession can lead to you being excluded from inheritance altogether or being significantly disadvantaged. In this article, we will clearly explain how legal succession works, who inherits in each group, what the most common mistakes are made by heirs and how not to get disinherited. For inheritance disputes over small and large estates, both in Slovakia and abroad, we will be happy to provide you with expert advice, take over your legal representation and actively enforce your rights, discreetly and efficiently.
Intestate succession is a statutory method of distributing the estate of a deceased person (the testator), which applies if the testator did not leave a valid will or if the will addresses only part of his or her estate. In such a case, the law, not the will of the testator, decides and determines exactly who is the heir, in what order he inherits and what share of the inheritance belongs to him. Legal succession applies automatically and without regard to family agreements, oral promises or the personal expectations of the heirs. The rules of legal succession are binding and the notary is obliged to follow them. It is the most common method of inheritance in Slovakia, which most families encounter after the death of a loved one. It is the lack of knowledge of the rules of legal succession that often leads to misunderstandings, disputes between heirs or misconceptions about who is entitled to inheritance.
If the testator (deceased) does not leave a will, the succession is governed by law. Slovak law divides the heirs into four statutory succession groups, which are successive. If someone from the first group inherits, the other groups of heirs no longer inherit.
In the first inheritance group they inherit:
The inheritance is divided into 2 parts: 1/2 automatically for the spouse, 1/2 for the children (equally).
Example 1: Apartment in community of property
The deceased + his wife owned the apartment jointly. He left 2 children.
Inherited:
Example 2: The property is owned only by the deceased (100% owned by him)
The deceased owned the house alone, left a wife + 2 children.
Dividing the inheritance:
Case 3: Deceased child (substitution of grandchildren)
Flat co-ownership (deceased 50%), 1 surviving child + 1 deceased child (2 grandchildren).
Division of 50% of the deceased:
Case 4: No children, just spouse
The spouse automatically inherits everything (Art. 485 CC)
A child of the testator is considered to be:
The second inheritance group comes into play if the testator had no children (descendants). Who belongs to the second succession group? Not everyone in this group inherits automatically, but they must meet the legal conditions. These include:
1. Spouse: must be the spouse at the time of the testator’s death (divorced spouse does not inherit).
2. Parents of the testator: those who are registered as parents on the birth certificate.
3. Cohabitants: persons who lived in the same household with the testator for at least one year before his/her death and took care of the joint household or were dependent on the testator for maintenance.
The rules for the division of property are specific in this group and protect primarily the surviving partner:
In the second group, a cohabitant cannot inherit alone. If there is no spouse or parents, the inheritance passes to the third inheritance group (siblings).
The third inheritance group occurs when the testator (deceased) did not have a spouse at the time of death and at the same time his/her parents are no longer alive and do not inherit either.
In this group, assets are divided between two categories of persons:
1. Siblings of the testator: whether siblings of the testator’s own siblings (both parents in common) or half-siblings (at least one parent in common).
2. Cohabitants: persons who lived in the same household with the testator for at least one year before his/her death and who, for this reason, took care of the joint household or were dependent on the testator for maintenance (e.g. companion, spouse, long-term partner).
The law provides that all heirs in this group inherit equally.
The difference with Group 2 is that in Group 3, a cohabitant can also inherit alone if the testator had no siblings. In the second group, the cohabitant could not inherit alone.
This is one of the most common situations in practice. If one of the testator’s siblings does not survive, his share of the inheritance does not cease, but passes to his children, i.e. to the nephews and nieces of the testator. The right of representation in the 3rd group ends with the children of the siblings. The children of nephews and nieces no longer inherit in this group. If there were none of the above, it passes to the 4th inheritance group (uncles, aunts).
If the testator did not leave a will and there is no one to inherit in the first, second or third group (children, spouse, parents, siblings or cohabitants), the property passes to the fourth group of inheritance. This is most often the case with elderly, childless persons who no longer have living siblings or parents.
The law defines heirs in this group as follows:
1. Grandparents of the testator: i.e. paternal and maternal grandparents.
2. Grandparents’ children: if the grandparents do not live, their share is taken over by their children, who are uncles and aunts for the testator.
Under the Slovak Civil Code, cousins are not legal heirs. If someone wishes to bequeath property to a cousin, he or she must do so exclusively through a will.
If no heir is found even in this group (i.e. neither grandparents nor their children are alive), the estate becomes a so-called disinheritance. This means that the entire inheritance is forfeited to the state (Slovak Republic).
The question of whether gifts are inherited is one of the most common topics in inheritance law. The answer is not entirely simple. Gifts as such are not inherited (because they already belong to the donee), but they do have a significant impact on how much the heir in question ultimately receives from the inheritance. In Slovak law, this process is known as gift set-off (collation). The main goal of the law is fairness between heirs (most often between siblings). If one sibling received an apartment from their parents during their lifetime and the other received nothing, the law tries to make up the difference in inheritance.
Example from practice:
The father died and left an estate worth €100,000. He had two sons. However, during his lifetime he gave the elder son an apartment worth €40,000.
1. The value of the gift is added to the value of the inheritance (100 000 + 40 000 = € 140 000).
2. This sum is divided between the two sons (each should receive €70 000).
3. The elder son is deducted what he has already received (70 000 – 40000 = 30000 €).
4. Result: the elder son receives €30,000 from the inheritance and the younger son receives €70,000.
Although inheritance in the direct line (from parents to children) is in theory the clearest, in practice it generates the most litigation. Here are the main reasons:
The biggest bone of contention is if one sibling received a significant gift during the parents’ lifetime (e.g. a house or financial help to build one) while the other did not. In inheritance, the issue of collation (set-off) then arises, where the donee’s share of the inheritance is claimed to be reduced by it.
Disputes often arise if a parent prefers one child in a will or bequeaths property to a third party. Omitted heirs then challenge the will on the grounds that:
Under Slovak law, descendants are intestate heirs. If a parent omits them in the will (without a legal reason for disinheritance), they are entitled to their legal share (for adult children it is 1/2 of their legal share). An invalid or unjustified disinheritance is almost always the subject of a lawsuit.
A sibling who has cared for a parent for years (often at the expense of his or her own job or family) not infrequently feels morally entitled to a greater share than a sibling who did not visit the parent. However, the law does not automatically reward this effort, leading to family discord.
A dispute over what an inheritance is worth. One party wants to sell the property at market price, the other wants to stay in it and pay the siblings out of an unrealistically low sum.
It is particularly worth contacting HighGate Law & Tax if your inheritance case goes beyond a routine death in the family and requires a complex legal solution. Here are specific situations where our expert assistance is most beneficial:
If the testator has left extensive assets (businesses, real estate, investment portfolios), HighGate helps set up structures to prevent assets from being fragmented as a result of inheritance. We are experts in:
Although there is currently no inheritance tax in Slovakia, the process of acquiring property and its subsequent sale (e.g. the sale of an inherited share in a company) has serious tax and levy consequences. HighGate can analyse:
If you find yourself in a situation where an invalid disinheritance or intestate heir litigation is imminent, you need attorneys with a precise knowledge of case law. HighGate will represent you in cases involving:
If the testator lived abroad or owned property and accounts in other countries, the succession procedure is governed by European regulations and, in many cases, by the law of another country. HighGate provides advice in English and other languages and addresses:
The best time to contact HighGate is during your lifetime. We can help you set up a plan to pass on your business or assets so that family disputes don’t arise after your death and the state doesn’t get more in taxes than necessary.
In succession proceedings, this is formally done by agreement of the heirs. You do not refuse the inheritance as a whole (this would pass to your children), but you agree that another heir (parent) will take your share.
This is the biggest risk. Once you give up your share of the house or apartment, the parent becomes the owner. The parent can dispose of the property as they wish. He or she can sell it, give it to a third party (e.g. a new partner or just one of the siblings) or mortgage it to a bank. You no longer have any legal leverage to prevent this.
If the parent for whose benefit you gave up the property gets into financial difficulties, the entire property (including your original share) may be subject to execution. If you kept the share, the executor could only reach the parent’s share, not yours.
From an economic point of view, this is an inefficient move. If you now give up your father’s share in favour of your mother. You will pay the notary’s fee. When your mother dies a few years later, you will inherit the same property (your father’s share) a second time. Again, you will pay the notary’s fee on the value of the property that could have been yours once before.
If a parent remarries, his/her new partner becomes a legal heir in the first and second groups. The part of the property you have given up may pass to the parent’s new spouse on death, rather than back to you (blood descendants).
If only you give up for your parent, but not your sibling, this creates an imbalance in ownership shares that may lead to family quarrels over the management and maintenance of the property in the future.
Inheritance disputes are among the most sensitive legal battles because they mix a rational claim to property with deep family trauma and emotions. In the practice of law (including cases handled by our specialists at HighGate), scenarios emerge that can tear families apart for decades. Here are the worst and most complicated cases from our practice:
One of the most common and morally difficult cases. It occurs when only one of the heirs takes care of an old and sick testator in the last months of life. Shortly before death, a new will appears, drawn up by a notary or by hand, in which the testator bequeaths everything to the guardian and disinherits the other children. The other siblings contest the will, claiming that the parent was incompetent, under the influence of drugs or under duress at the time of signing. These disputes last for years, require expert psychiatric testimony, and often end in a complete breakdown of sibling relationships.
This case is particularly shocking when, after decades of harmonious family life, someone unknown appears at the inheritance proceedings. After the death of the father, his illegitimate child, of whom the official family had no idea, comes forward. Since the child is an heir apparent, he is entitled to the same share as the children of the marriage. The wife and the official children try to deny paternity or dispute the claim. The result is not only a financial loss but also a psychological disintegration of the image of the deceased father.
This is a nightmare for business. A business owner dies without a succession planning. The heirs are a wife and three children who have diametrically opposed ideas about the direction of the business and in many cases have no previous experience of running it. Until the succession is legally completed (which can take years), in situations where the deceased was also the sole, or key, managing director, the firm may be in a stalemate. Heirs cannot agree on a new managing director, banks block accounts and a thriving business may be heading for bankruptcy.
Classic conflict in the 2nd inheritance group if the testator had no children with the new partner. Older man marries a significantly younger woman shortly before death. The children from the first marriage (who are now adults) discover that the father has signed over most of the estate to the new wife, or that she inherits half of the estate outright in the 2nd group. The children try to prove that the marriage was a sham or that the gifts the new wife received must be included in the inheritance (collation).
The most common, but all the more exhausting case. Three siblings inherit one parent’s house. One lives there and does not want to move out, the other wants to sell it to raise money, and the third wants to renovate it into a guest house. If they do not agree on a sale or a buyout, it ends up in court with a petition to dissolve and settle the community of property. The court will either divide the building (if technically possible), order one of them to pay for the compensation, or order a sale at auction, which is the least favourable for all.
Disinheritance is a serious legal step by which the testator deprives a descendant of the legal right to inherit. It is also one of the most frequent causes of inheritance disputes because the law lays down precise conditions under which disinheritance is valid. If they are not met, the disinheritance may be void or contestable.
A trustee may disinherit a descendant only for reasons expressly stated in the law, for example if:
If the extradition does not meet the legal conditions or is not properly worded, it can be successfully challenged.
If you have been disinherited and believe you have been wrongfully disinherited, we can help:
In practice, many disinheritances are void for failure to meet the legal grounds.
Many people believe that if they write in their will that they will disinherit someone, that person will automatically get nothing. However, the reality of inheritance law is much more complex. In practice, it is often the case that the deceased’s will does not come to fruition in the way he or she intended, especially when disinheriting so-called intestate heirs.
Practice shows that testators most often think that:
However, these perceptions are often incorrect or incomplete.
The testator’s children (or their descendants) are particularly important heirs. The law protects them so that, even against the testator’s will, they are entitled to the so-called obligatory share, unless they have been validly disinherited.
In practice, it often happens that a parent gives a house or an apartment to one child during his or her lifetime and gives nothing to the other. Subsequently, the second child is omitted from the will or disinherited. Many parents believe that they have divided the property fairly or that they have prevented the other child’s claims. However, the reality is different. Such a procedure can be challenged in many cases.
Not automatically. A gift of property to one child is not the same as a valid disinheritance of the other child.
If the second child is one of the intestate heirs, the law protects him/her.
If the testator has children, they are intestate heirs. This means:
This entitlement exists even if:
Yes, in most cases yes. If the other child who did not receive the apartment as a gift was not validly married, he or she has the right:
A court or notary may examine whether the gift:
The parent has two children:
Real legal consequence:
If Child B has not been validly married, she has the right to:
Donating the house does not automatically deprive the other child of his/her rights.
Especially if:
Withdrawing money from the deceased’s account immediately after death. This is a very sensitive subject where people often make mistakes in good faith but risk serious legal consequences. The answer is clear in the eyes of the law. Any withdrawals from the deceased’s account can be challenged (reclaimed) by other eligible heirs in the succession proceedings.
Although you may technically have access to the account (e.g. you know the PIN or have a right of disposal), legally it is an asset that ceases to belong to the testator at the moment of death and becomes subject to inheritance.
1. Obligation to return the money to the inheritance: in the context of the inheritance procedure, the notary will request from the bank the balance of the account at the exact moment of death. If the bank reports €5,000 but you have withdrawn €2,000 after your death, you will have to repay this amount or your share of the inheritance will be reduced by it.
2. Termination of the right of disposition: in many banks, the right of disposition terminates upon the death of the account holder. If the bank receives information about the death (from the registry office or relatives), the account is blocked. If you withdrew the money just before it was blocked, you acted without legal title.
1. Account blocking: the bank will usually stop outgoing payments upon notification of death (except for pre-set standing orders, unless the contract specifies otherwise).
2. Cooperation with the notary: as part of the so-called lustration, the notary ascertains the balances on all the testator’s accounts.
3. Settlement: the money in the account is divided among the heirs according to the agreement or the law. On the basis of a final certificate of inheritance, the bank pays the money to the heirs.
In practice, withdrawals are tolerated in two specific cases, but it is always necessary to have receipts (receipts):
Cash found in the testator’s apartment should be acknowledged to the notary on oath. If one heir conceals it and the others know about it, this may lead to disputes in the succession proceedings.
When inheriting by operation of law in Slovakia, the main cost is not the tax (as inheritance tax is not currently paid in Slovakia), but the notary’s fee and the court fee. These fees are regulated by the state and are calculated on the net value of the inheritance (the value of the estate after deduction of debts).
The notary acts as a court commissioner and his remuneration is determined by Decree of the Ministry of Justice of the Slovak Republic No. 31/1993 Coll., the calculation is a percentage and decreases with the increasing value of the property:
| Net heritage value | Notary’s remuneration (percentage) |
| up to €3 319 | 2.0% (minimum €23) |
| over €3 319 up to €16 596 | 1,0 % of the excess amount |
| over €16 596 up to €33 193 | 0,7 % of the excess amount |
| over €33 193 up to €99 581 | 0,4 % of the excess amount |
| over €99 581 up to €663 878 | 0,2 % of the excess amount |
The amount above €663,878 is not included in the base (the remuneration is capped in this part). VAT (23%) and reimbursement of out-of-pocket expenses (postage, fees for land registry statements, travel expenses) must be added to the notary’s remuneration.
In addition to the notary’s fee, you also pay a fee to the court itself for the succession proceedings. This is paid in stamps or by bank transfer and its amount is:
No inheritance tax is paid in Slovakia. In addition, property acquired by inheritance is also exempt from income tax.
Although inheritance is tax-free, the subsequent sale of inherited property may already be taxed.
If, years later, assets are discovered (land in register E, a forgotten account or shares in a land registry) that were not known about in the original succession proceedings, the solution is a supplementary succession proceeding.
Here is a brief overview of how to proceed:
The application for supplementary succession proceedings shall be submitted to the district court in whose district the testator was last domiciled. It may be lodged by any of the heirs or, in the case of intestate succession, by the State.
The court assigns the case to a notary (often the same one who dealt with the original succession). The notary examines the condition and value of the newly discovered property and summons the heirs for a hearing.
In the case of an additional inheritance, the fees are calculated only on the value of the newly discovered property, not on the entire original inheritance. Again, you pay:
In Slovakia, it is common to find ancestral parcels of E register land (often in fields or forests) that are not registered on the C register of title deeds. Tracking them down requires painstaking work in land registers or cooperation with experts in cadastral law.
In the legal sense, yes, succession is linked exclusively to the death of a natural person. However, there are ways to pass on property during life, which is often (inexpertly) called living inheritance.
1. Succession (after death): the transfer of rights and obligations takes place at the moment of the death of the testator. Succession is acquired retroactively to that date by a decision of the court/notary. Until the death of the owner, potential heirs only have a so-called hope of inheritance, not a legal claim to the property.
2. Donation (during life) is the most common alternative. You transfer property to children or loved ones right away. The advantage is that you avoid future inheritance proceedings and notary fees. The risk is that you lose the right of ownership (therefore it is recommended to set up a lifetime usufruct) and, from the point of view of future heirs, the possibility of claiming the value of the gift against the donor’s share of the inheritance.
3. Transfers of property with a condition precedent: you can enter into a contract under which the transfer of property takes place only after a condition has been fulfilled (however, the condition precedent should not be the death of the transferor, such a transfer would most likely be declared void for circumventing the rules on succession). However, beware: Slovak law does not yet know the so-called inheritance contract (common e.g. in Austria), by which you would agree in advance who inherits what.
4.Surrender of property alive: the heir may, with the consent of the testator, waive his/her right of inheritance in advance (in the form of a notarial deed). This is used if, for example, one son receives a house during the lifetime of his parents and agrees not to claim anything from the rest of the estate after their death.
A will (testament) is fully legal in Slovakia and it is the most powerful tool to express your will regarding your property. However, the answer to the question of whether a child can receive a nil is somewhat more complicated because of the institution of the intestate heir. This is because in Slovak law, you cannot simply bypass a child in a will without a serious legal reason.
The Slovak Civil Code protects descendants. If you write in your will that you are leaving everything to charity or to one child, for example, and do not mention the other children, the following situation arises:
Example: if you have one adult child and you bequeath the entire estate to a neighbour in your will, the child is still entitled to 1/2 of the estate (as his/her legal share would be 1/1).
In order for a child not to legally receive a penny from your estate, there are basically only two ways:
1. Legal extradition: you must draw up an extradition document, stating one of four legal grounds (failure to provide assistance, lack of interest, disorderly conduct or criminal conviction). If the court or notary finds the disinheritance valid, the child also loses the right to his/her mandatory share.
2. Empty estate: if you give or sell all your property during your lifetime, you will own nothing at the time of your death. Since only what the testator owned at the time of death is inherited, the child effectively receives nothing, even though he or she was not disinherited.
If you decide to omit the child from the will or to shorten the child’s share, be prepared for these risks:
Inheritance of debts is one of the biggest concerns of heirs. In Slovakia, the principle is that inheritance is acquired as a whole, which means that the deceased’s liabilities pass to you along with the estate.
According to the Slovak Civil Code, the heir is liable for the testator’s debts that have passed to him or her upon the death of the testator. However, there is an important legal protection:
Liability up to the value of the inheritance: the heir is liable for the debts of the testator only up to the value of the inheritance acquired. If you inherit assets worth €10,000 but debts of €15,000, creditors can legally recover a maximum of €10,000 from you. You are not liable for the debts of your ancestors with your own assets (unless you were already a co-obligor or guarantor during your lifetime).
Ascertaining debts is a key task of the notary in the context of the succession procedure, but the heir should also be active. Here are ways to check the status:
1.Lustration by a notary: the notary mandatorily checks the registers (central register of executions, bank registers, social and health insurance). The notary asks the bank not only about the balance on the account, but also about outstanding loans, mortgages or credit cards.
2. Convocation (calling of creditors): if you suspect that there are many debts, you can ask the notary to call the creditors. The notary will issue a call for all creditors to come forward within a certain time limit. If a creditor does not sign up, the heir is not liable for this debt unless the satisfaction of the creditors who have signed up would exhaust the value of the inheritance.
3. Self-verification: for a small fee, you can verify the name of the testator yourself in the Central Register of Executions (CRE). Look at the title deeds of the testator, if there are bank liens or writs of execution registered there, this is a clear indication of debts. Search through the deceased’s writings, reminders, loan agreements or account statements.
If you find that the inheritance is overstretched (debts are higher than assets), you have three options:
1. Refusal of inheritance: you must do this orally on a notarial deed at the notary or in writing within 1 month of the date on which the notary notified you of this right. You must refuse the inheritance as a whole, you cannot keep the apartment and refuse the debts.
2. Liquidation of the inheritance: if the inheritance is prolonged and the heirs do not reach an agreement with the creditors, the court will order liquidation. The assets are sold off and the proceeds are distributed among the creditors. The heirs are left with nothing, but they also owe nothing.
3. Agreement to leave the estate to creditors: the heirs may agree to leave the estate to creditors for the payment of debts. This agreement must be approved by the court (notary).
Intestate succession is a process that ideally ensures a fair distribution of assets amongst those closest to you. However, as we have seen, the reality is often complicated, ranging from unexpected claims by intestate heirs, to disputes over the set-off of gifts, to the risk of invalid disinheritance. Leaving nothing to chance is the best strategy in these cases. If you want to avoid family disagreements, protect the family business, or ensure that your assets end up in the right hands, legal succession may not always be enough. This is where professional succession planning comes in. Contact us at HighGate Law & Tax to arrange a professional consultation.
Law & Tax
Tomas Demo
tomas.demo@highgate.sk
Accounting
Peter Šopinec
peter.sopinec@highgate.sk
Crypto
Peter Varga
peter.varga@highgate.sk
