For heirs of property · Bratislava and surroundings
Losing a loved one is hard. At least the value for the notary is something we can take care of for you. Fill in a few details and within 24 hours we will send you a market valuation from a real-estate agency as a basis for the inheritance proceedings.
Why it matters
In inheritance proceedings the notary determines the general value of the deceased's estate. Most heirs have no idea what figure to give, and don't want to pay an expert appraiser just for that.
And you often wait days or weeks for an appointment. If the heirs agree on the value, the law does not require one to determine the value.
Prices in Bratislava have moved considerably in recent years. A figure from memory or from a single listing can be far from the market.
The value in the inheritance ruling is later claimed as an expense when selling. Undervaluing can mean a higher tax bill.
Online valuation · 3 minutes
As you fill in the form, you watch your document take shape. The agent adds the value after checking the title deed and comparable sales. We remember your unfinished form, so you can come back to it.
For the notary
The general value of the estate is the price that would be achieved on the market in a fair sale where both buyer and seller act knowledgeably and prudently.
You can submit a valuation from a real-estate agency to the notary as a basis. In practice, notaries routinely accept it if the heirs agree on the value. The notary decides on the value, which is why the document contains everything they need for it.
We determine the value as at the date of the deceased's death, using comparable sales from that period. If a long time has passed since the death, the document takes this into account.
If the heirs cannot agree on the value, or if the notary requires an expert appraisal, for example when a minor is party to the agreement. In that case we tell you straight away and recommend a trusted expert appraiser (znalec).
What you get
Sample · figures are illustrative
Details from the title deed (list vlastníctva): cadastral area, title deed number, parcel, apartment number and co-ownership share. The notary can easily compare them with the land registry extract.
We state explicitly that this is an estimate of the market value as at the date of the deceased's death, as a basis for inheritance proceedings, and not an expert appraisal.
Floor area, layout, floor, condition of the apartment and the building, energy performance and surroundings. If you have photos, we use them. If not, we work from your details and the land registry.
Prices of similar properties in the area from the period of the death. We draw on our own transactions and market data, not on a single listing.
One clear figure you can give to the notary, and a realistic range within which the property would sell on the market.
The document is signed by a named agent with a phone number. If the notary has a question, they call us directly.
Tax and fees
A lower figure saves a few hundred euros on the notary's fee. But when you later sell the property and the sale is not tax-exempt, it is precisely the value from the inheritance ruling that counts as your expense. Try moving the numbers.
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* Fee of the notary as court commissioner according to the rates of Decree 31/1993 (2 % up to 3 300 €, then decreasing down to 0,2 %) plus 23 % VAT (DPH), excluding reimbursement of expenses and the court fee; calculated for this property only. ** Taxable difference = sale price minus the value from the ruling, without further expenses. Tax at the 2026 rates (19 % up to 43 983 €, then 25, 30 and 35 %) assuming you have no other income, plus health insurance contributions of 16 %. An indicative calculation that does not replace a tax adviser. Sources: Financial Administration of the Slovak Republic, VšZP.
Selling an inherited property
You can start preparing the sale right away. During the proceedings the property can only be sold with the notary's consent, which is why the purchase contract is usually signed only after the inheritance ruling becomes final. By then we can have a buyer ready.
Valuation, agreement with the other heirs, clearing out, photos and a floor plan. We gauge buyers' interest.
A reservation agreement or a preliminary purchase contract conditional on the proceedings being concluded. A sale during the proceedings only with the notary's consent (§ 201 CMP).
If all heirs waive their right to appeal, the ruling becomes final immediately. Otherwise a 15-day appeal period runs.
Purchase contract and registration in the land registry. The notary sends the ruling to the land registry within 30 days. Buyers' banks usually want to see the heirs on the title deed.
Watch out for the 5 years and the preliminary contract. If the sale is not yet tax-exempt, a preliminary sale contract concluded within 5 years of acquisition may cancel the exemption, even if you sign the purchase contract later. For borderline dates we plan the sale with a tax adviser. Calculate your date
After the inheritance proceedings
The valuation is yours and you owe nothing for it. If you decide on a next step, we will advise you on everything that goes with it.
Photos, video, floor plan, targeted advertising and viewings. With several heirs, we coordinate signatures and communication with everyone.
Free sales analysis at urbanista.sk →How much to pay your siblings if one of you keeps the property?
A mortgage can be used to buy out the co-heirs. Our mortgage specialist Dávid Kukan will compare the banks' offers for you.
We estimate a realistic rent, find a tenant and prepare the lease and the handover protocol.
We help with clearing out, cleaning, transferring the utilities and handing over the keys. You don't have to deal with it alone.
We are not lawyers, but we can often help with clear figures and a joint meeting. If needed, we point you to a lawyer or a mediator. How we help
When the heirs disagree
Most disputes over an inherited apartment are not about the law, but about how much the property is worth and who wants it. That is where we can help. Where a lawyer is needed, we tell you straight away and point you in the right direction.
How it works
You don't need to bring anything anywhere. We download the title deed ourselves.
Property type, location, approximate details and contact. If you have the title deed or photos, attach them.
We download the title deed and check the ownership shares and encumbrances. If anything is missing, we call you.
A valuation with comparable sales and a clear figure, prepared for the notary. It arrives by e-mail.
If the heirs agree on the value, the notary states it in the inheritance ruling. If they have a question, our contact details are on the document.
Sale, rental or buying out the co-heirs. If you don't need us, you won't hear from us again.
Who prepares the valuation
Founder of URBANISTA, real-estate agent
With an inheritance, people aren't just dealing with figures. They are dealing with family, deadlines and the belongings of someone they loved. That is why we first give you a clear value, and then leave the decision to you.
Questions and answers
The proceedings, who inherits, when to sell, taxes and fees. The answers are based on the law and on the Financial Administration, and most cite a source. They are not legal or tax advice for your specific case.
The notary, acting as court commissioner, determines in the ruling the general value of the estate as at the date of the deceased's death (§ 200 CMP). The law defines it as the price that would be achieved on the market in a fair sale, and does not prescribe an expert appraisal for this.
You can submit a valuation from a real-estate agency to the notary as a basis. In practice, notaries routinely accept it if the heirs agree on the value. However, the notary decides on the value. If the notary or one of the heirs insists on an expert appraisal, we will recommend an expert appraiser (znalec).
An expert appraisal (znalecký posudok) is prepared by a court-registered expert according to a prescribed methodology. It typically costs hundreds of euros and takes days to weeks. It is needed mainly in a dispute over the value or when the notary requires it, for example if a minor is party to the agreement.
Our valuation is a real-estate agency's market estimate built on comparable sales. It is free and arrives within 24 hours. We always state on the document that it is not an expert appraisal.
You pay nothing and sign nothing. We do it because some heirs later decide to sell the property, rent it out or buy out their siblings. Then they are happy to come back to someone who already knows their property. If you don't need us after that, that is perfectly fine.
As at the date of the deceased's death (§ 200 ods. 1 CMP). That is why the form asks for this date and why we compare sales from that period, not today's prices.
The heirs can agree on the value, but the benefit is usually small. For apartments in Bratislava, most of the notary's fee is calculated at a rate of 0,2 %, so the difference is usually in the hundreds of euros.
However, the value from the inheritance ruling is your expense in a later sale. If the sale is not tax-exempt, a low value increases the taxable difference, on which you pay 19 to 35 % tax and 16 % health insurance contributions. See the calculator on this page.
Source: Financial Administration: sale of an inherited property
The location and approximate details are enough. We download the title deed ourselves. Photos, the letter from the notary or an older expert appraisal help refine the value, but they are not required.
You don't have to sell through us. The valuation is not tied to any contract.
We work throughout Bratislava and the surrounding municipalities. For a property elsewhere in Slovakia, we will let you know within 24 hours whether we can value it, or recommend someone local.
No. The registry office notifies the court of the death (§ 173 CMP) and the court opens the proceedings of its own motion as soon as it learns of the death (§ 174 CMP). The competent court is the district court for the deceased's last permanent residence.
The court entrusts the proceedings to a notary acting as court commissioner (§ 161 CMP). The notary is assigned by the court according to a rota; the heirs do not choose them. The notary usually first contacts the person who arranged the funeral.
Source: Civil Non-Contentious Procedure Code (CMP) · Slovensko.sk: life situation – death
The notary establishes the heirs, the assets and the debts of the deceased (§ 175 CMP) and checks the central register for a will or a deed of disinheritance. The notary also obtains details from banks and the land registry directly.
Bring the funeral documents, the death certificate, birth and marriage certificates, the will (if you have it), bank statements, vehicle registration documents and documents on the deceased's receivables and debts. If you have the title deed or a valuation of the property, bring those too.
The law sets no time limit. In practice, simple proceedings usually take 3 to 6 months, complex ones more than a year.
The proceedings are prolonged by a dispute between the heirs, unknown heirs (a public notice with a period of at least 1 month), heirs abroad, a call to creditors in the case of debts (at least 1 month) or an over-indebted estate. Agreements involving a minor are now approved directly by the notary in the ruling, which has shortened the proceedings.
No. A hearing is ordered mainly where the right to inherit is disputed, where matrimonial community property is being settled, or where several heirs make an agreement. If there is a sole heir, no hearing is needed (§ 191 CMP).
In the inheritance ruling (uznesenie o dedičstve) the notary confirms the inheritance according to the shares, approves the heirs' agreement, or approves an agreement to hand over an over-indebted estate to creditors (§ 203 CMP). It also states the general value of the estate. The term "certificate of inheritance" (osvedčenie o dedičstve) has not been used since 1. 7. 2016.
An appeal must be filed within 15 days of delivery. If all parties waive their right to appeal at the hearing, the ruling becomes final immediately. This matters if you want to sell quickly.
Usually not. The notary sends the final ruling to the land registry (kataster) within 30 days of it becoming final, and the land registry enters the heirs on the title deed by registration (§ 21 and § 34 of the Cadastral Act). Entry by registration is free of charge.
Source: Cadastral Act
If assets that were not dealt with turn up after the proceedings have ended, they are dealt with in supplementary proceedings (§ 211 CMP). The court fee in these is 1 %, at least 10 € and at most 250 €.
Source: Civil Non-Contentious Procedure Code (CMP) · AKMV: court fees from 1. 4. 2024
If the deceased left no assets, the court discontinues the proceedings (§ 187 CMP). Assets of negligible value may be handed by the court to the person who arranged the funeral (§ 188 CMP). The notary's fee for discontinued proceedings is 13 €.
Source: Civil Non-Contentious Procedure Code (CMP) · Decree 31/1993 on notaries' fees
Inheritance follows the classes of heirs under the Civil Code (OZ):
If no one inherits, the estate passes to the state.
Source: Civil Code (OZ)
Not descendants, not entirely. A minor descendant must receive at least their full statutory share, and an adult descendant at least half of their statutory share (§ 479 OZ). A will that does not respect this is invalid in that part, unless the descendant was validly disinherited.
A descendant can be disinherited only on the grounds set out in § 469a OZ, for example if they persistently show no genuine interest in the deceased.
Source: Civil Code (OZ)
Yes, within 1 month of being notified by the notary, either orally before the notary or in writing. A refusal cannot be revoked, made conditional or limited to part of the inheritance. Someone who has already acted as an heir cannot refuse (§ 463 OZ).
If you want the property to go to a specific heir, the tool for that is an agreement between the heirs, not a refusal.
Source: Civil Code (OZ) · Civil Non-Contentious Procedure Code (CMP)
Several heirs can agree on who acquires what, for example that one of them takes over the apartment and buys out the others. The notary approves the agreement in the ruling if it does not conflict with the law or good morals (§ 482 OZ). Without an agreement, the notary confirms the inheritance according to the shares and the heirs become co-owners by shares.
A financial settlement between heirs under the inheritance ruling is not taxed.
Source: Civil Code (OZ) · Financial Administration: income acquired by inheritance
First, the matrimonial community property (BSM) is settled in the inheritance proceedings (§ 195 CMP). As a rule, half belongs to the surviving spouse and only the other half goes into the estate. That half is inherited by the heirs, including the surviving spouse.
Yes, but only up to the value of the inheritance you acquire (§ 470 OZ). If the debts exceed the assets, the heirs can agree with the creditors to hand over the estate to settle the debts; otherwise the court orders liquidation (§ 202 and § 205 CMP).
Source: Civil Code (OZ) · Civil Non-Contentious Procedure Code (CMP)
The inheritance is acquired on the death of the deceased (§ 460 OZ). During the proceedings, however, the heirs may dispose of items from the estate only with the consent of the court, i.e. the notary (§ 201 CMP). The purchase contract is therefore usually signed only after the inheritance ruling becomes final.
You can start preparing the sale right away: valuation, photos, agreement with the other heirs and looking for a buyer. With the buyer you can sign a reservation agreement or a preliminary purchase contract conditional on the proceedings being concluded.
Source: Civil Code (OZ) · Civil Non-Contentious Procedure Code (CMP)
Once the ruling is final, yes: the ruling with the finality clause is attached to the application for registration. Land registry practice may vary, however, and the banks of buyers purchasing with a mortgage usually want to see the heirs entered on the title deed. We therefore plan the timing of the sale according to who the buyer is.
Source: Cadastral Act
The tax exemption does not apply to income under a preliminary sale contract concluded within 5 years of acquiring the property, even if the purchase contract is signed later. If you are close to the 5-year threshold, sign the preliminary contract only after it has passed and check the date with a tax adviser.
Source: Financial Administration: exemption of income from a sale
If the whole property is sold, all co-owners sign the purchase contract. Each co-owner can also sell just their own share, but the other co-owners have a right of first refusal, except for a transfer to a close person (§ 140 OZ). A share is harder to sell and fetches a lower price than the whole property.
Source: Civil Code (OZ)
After the proceedings have ended, yes. During the proceedings, the heirs may only carry out ordinary management without the notary's consent (§ 201 CMP), so check a long-term lease with the notary in advance. Rental income is taxed (§ 6 ods. 3 ZDP), but 500 € a year is exempt. You must register with the tax office by the end of the month following the month in which the rental started, regardless of the amount of income. No social or health contributions are paid on long-term rental.
Source: Civil Non-Contentious Procedure Code (CMP) · Financial Administration: exemption of rental income · Financial Administration: registration for rental
No. Inheritance tax was abolished as of 1. 1. 2004. An inherited property is not income of the heir either (§ 3 ods. 2 písm. a) ZDP), so the inheritance itself is not declared anywhere. Tax may only arise on a sale or rental.
Source: Slovensko.sk: inheritance tax · Financial Administration: income acquired by inheritance
The direct line means parents, children, grandparents and grandchildren. The surviving spouse is treated the same way. The sale is exempt if at least 5 years have passed since the deceased acquired the property (§ 9 ods. 1 písm. b) ZDP). The deceased's period of ownership and yours are added together, and with successive inheritance even across several generations.
Example from the Financial Administration: an apartment inherited in April 2023 from a grandfather who had owned it for many years and sold in May 2026 is exempt.
Source: Financial Administration: sale of an inherited property · Income Tax Act (ZDP)
The indirect line means, for example, siblings, nephews, nieces, aunts, uncles and cousins. The deceased's period of ownership does not count. The sale is exempt only after 5 years from the day on which you yourself acquired the property (§ 9 ods. 1 písm. a) ZDP).
For income tax purposes, the date of acquisition is the date of the deceased's death, not the date the ruling became final or the entry in the land registry.
Source: Financial Administration: sale of an inherited property · Financial Administration: income acquired by inheritance
The difference between the sale price and the expenses is taxed (§ 8 ZDP). The expense is the general value of the property stated in the inheritance ruling. You can also add documented costs, such as repairs and improvements, and according to tax portals also the real-estate agency's commission and legal services. A loss cannot be claimed.
From 2026 the tax rates apply to the total tax base including salary: 19 % up to 43 983,32 €, 25 % up to 60 349,21 €, 30 % up to 75 010,32 € and 35 % above that amount.
Source: Financial Administration: expenses on a sale · Podnikajte.sk: key figures 2026
Health insurance contributions are paid on a taxable sale, from 1. 1. 2026 at 16 % of the taxable difference. They are paid in the health insurer's annual reconciliation the following year. No social insurance contributions are paid on a sale. Nothing is paid on an exempt sale.
You declare a taxable sale in a type B tax return for the year in which you received the money. You must file a return if your taxable income for the year exceeds 2 983,37 € (for 2026), even if no tax is due after deducting expenses. The deadline is 31 March of the following year, and it can be extended to 30 June by notification. If the sale is exempt and you have no other taxable income, you do not file a return because of it. Co-owners each tax their own share.
Source: Financial Administration: obligation to file a return for 2026
Value in the ruling 250 000 €, sale price 280 000 €, documented costs 8 000 €. 2 years have passed since the aunt's death, so the sale is taxable.
The tax base is 22 000 €. If he has no other income, the tax at 19 % is 4 180 € and the health insurance contributions at 16 % are 3 520 €, about 7 700 € in total. With a salary, part of the difference may fall into the 25 % band. If the nephew waited 5 years from his aunt's death, he would pay nothing.
Source: Financial Administration: sale of an inherited property · VšZP: contribution rate from 1. 1. 2026
With an inheritance, the obligation to pay property tax arises on the first day of the month following the date the inheritance ruling became final. The return is filed with the municipality within 30 days of this obligation arising, not by 31 January (§ 18 and § 99a of the Local Taxes Act). In Bratislava also via the Bratislavské konto portal.
Source: Local Taxes Act · Bratislava: property tax
The notary's fee is calculated from the general value of the deceased's estate in bands: 2 % of the first 3 300 €, 1 % up to 16 500 €, 0,7 % up to 33 100 €, 0,4 % up to 99 500 € and 0,2 % up to 663 800 €. Nothing is charged on amounts above that. The minimum is 23 €.
VAT of 23 % is added to the fee if the notary is VAT-registered, plus reimbursement of out-of-pocket expenses and for loss of time. The heirs pay it in proportion to what they acquired. In exceptionally demanding proceedings the court may increase it by up to 50 %.
Source: Decree 31/1993 on notaries' fees
Yes, from 1. 4. 2024 according to the net value of the inheritance: up to 3 319 € it is 10 €, up to 9 958 € it is 25 € and above that 0,2 %, but no more than 250 €.
Source: AKMV: court fees from 1. 4. 2024
The notary's fee comes to 880,80 €, approximately 1 083 € with 23 % VAT. The court fee would be 0,2 %, i.e. 500 €, but no more than 250 € is payable. About 1 333 € in total, plus reimbursement of the notary's expenses. Entry in the land registry by registration is free of charge; a title deed extract costs 12 €.
Source: Decree 31/1993 on notaries' fees · AKMV: court fees from 1. 4. 2024
An application to register the purchase contract in the land registry costs 100 €, or 50 € electronically. Expedited registration within 15 days costs 300 €, or 150 € electronically. On top of that, the real-estate agency's commission and possibly tax and health insurance contributions if the sale is not exempt.
Source: AKMV: court fees from 1. 4. 2024
If it is only a question of law and the facts are not disputed, the notary decides directly (§ 193 CMP). If the facts are disputed, for example the validity of a will, the notary, after attempting a settlement, refers the heir with the less likely claim to file a court action within a period of at least 1 month. If they do not file it, the dispute is deemed decided against them (§ 194 CMP). At this point you need a lawyer.
Without an agreement, the notary confirms the inheritance according to the shares and you become co-owners by shares. Co-ownership can be dissolved by agreement, otherwise by the court on application by any co-owner (§ 142 OZ). The court first considers dividing the property, then awarding it to one co-owner for reasonable compensation, and only as a last resort a sale and division of the proceeds.
Court proceedings take a long time and cost money. That is why it pays to try for an agreement first.
Source: Civil Code (OZ)
In family disputes, often yes. The mediator guides the conversation but does not decide. A mediated agreement is in writing and binding, and can be made enforceable as a notarial deed or a court-approved settlement (Mediation Act).
Source: Mediation Act
We are not lawyers and do not provide legal services. But a dispute over an inherited apartment is often a dispute about figures: how much the property is worth, how much each person would get, and whether someone can afford to buy out the others. We prepare one neutral valuation for everyone, meet all the heirs at once (also online) and compare the options with figures. If the problem is a legal one, we tell you straight away and recommend a lawyer, a mediator or the procedure at the notary.
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