Inheritance valuation · Guide
Inheriting property step by step
Who inherits, how long the proceedings take, how much the notary costs, when you can sell tax-free and what to do when the heirs disagree. Click through your own case and get an overview with dates and amounts.
01 · Your case
Click through what awaits you
The result is recalculated with every change. The form is pre-filled with an example; overwrite it with your own details. Nothing is sent.
02 · Course and duration
How inheritance proceedings work
The proceedings are conducted by a notary acting as court commissioner. You don't have to file anything; the court opens them itself. Your job is to attend when summoned, bring the documents and reach an agreement with the other heirs.
- 1
Death and the registry office
The registry office issues the death certificate and notifies the court of the death. The court opens the proceedings of its own motion.
- 2
The court appoints a notary
The district court for the deceased's last permanent residence appoints a notary as court commissioner. You do not choose the notary; they are assigned according to a rota.
- 3
Preliminary inquiry
The notary establishes the heirs, the assets and the debts, and checks the register of wills. Bring the funeral documents, birth and marriage certificates, the will and the documents for the assets. This is where a property valuation comes in handy.
- 4
Notification of the heirs
The notary informs the heirs of their right to inherit. From the notification, 1 month runs for refusing the inheritance. A refusal cannot be withdrawn or limited to part of the estate.
- 5
Hearing and agreement
With several heirs, a dispute or the settlement of the spouses' property, the notary orders a hearing. The heirs can agree on who acquires what. A sole heir needs no hearing.
- 6
Inheritance ruling
The notary determines the general value of the estate as at the date of death and confirms the inheritance or approves the agreement. Appeal within 15 days. If everyone waives it, the ruling becomes final immediately.
- 7
Entry in the land registry
The notary sends the final ruling to the land registry within 30 days. The land registry enters the heirs by registration, free of charge and without any application from you.
- 8
After the proceedings
Within 30 days of the obligation arising, you file a property tax return. At the same time you can sell, rent out or buy out the other heirs.
One or more heirs who agree, assets in Slovakia, no major debts.
Unknown heirs (public notice of at least 1 month), heirs abroad, a call to creditors, settlement of the spouses' property.
If the notary refers an heir to file a court action, the proceedings wait for the court. An agreement or mediation often shortens them.
The law sets no deadline for concluding the proceedings; the ranges given are based on practice. Source: Civil Non-Contentious Procedure Code (CMP).
03 · Who inherits
Direct or indirect line? It decides the tax.
Who inherits is decided by the classes of heirs under the Civil Code. For tax on a sale, what matters is whether you inherit in the direct line, as a spouse, or in the indirect line. Click on yourself in the diagram, i.e. who you are in relation to the deceased, and it will be set in your case.
- 1Children and spouse
In equal shares. A child who does not inherit is replaced by their own children. § 473 OZ
- 2Spouse, parents, cohabitants
If there are no descendants. The spouse receives at least half. Cohabitants who shared the household for at least a year, if they looked after it or were dependent on the deceased for maintenance. § 474 OZ
- 3Siblings and cohabitants
If neither the spouse nor a parent inherits. A sibling is replaced by their own children. § 475 OZ
- 4Grandparents and their children
If no one in the previous classes inherits. § 475a OZ
A will can name different heirs, but descendants must receive at least part of their statutory share: minors the whole of it, adults half (§ 479 OZ). Source: Civil Code (OZ).
04 · Taxes
Inheriting is tax-free. Selling may not be.
There has been no inheritance tax in Slovakia since 2004, and an inherited property is not income. Tax may arise if you sell the property before 5 years have passed. Where the 5 years are counted from depends on who you are inheriting from.
The deceased's period of ownership and yours are added together, and with successive inheritance even across several generations. If your mother owned the apartment for 20 years, you can sell it tax-free right after the proceedings end. § 9 ods. 1 písm. b) ZDP
The deceased's period of ownership does not count. The date of acquisition is the date of death, not the date the ruling became final or the entry in the land registry. § 9 ods. 1 písm. a) ZDP
What is taxed
The sale price minus expenses. The expense is the general value from the inheritance ruling plus documented costs, such as repairs, commission and legal services. A loss cannot be claimed.
Tax and health insurance
- 19 % up to 43 983,32 €
- 25 % up to 60 349,21 €
- 30 % up to 75 010,32 €
- 35 % above 75 010,32 €
- health insurance contributions 16 %
The rates apply to the total tax base including salary.
Type B by 31 March
For the year in which you received the money. It can be extended to 30 June. Co-owners each tax their own share. An exempt sale is not declared.
Preliminary contract
The exemption does not apply to income under a preliminary sale contract concluded within 5 years of acquisition. For borderline dates, sign it only after the period has passed.
500 € a year tax-free
Rental income is taxed; 500 € a year is exempt. Registration with the tax office by the end of the month after the rental starts. No contributions are paid on long-term rental.
Return within 30 days
The obligation arises on the 1st day of the month after the ruling becomes final. You file the return with the municipality within 30 days, not by 31 January.
Sources: Financial Administration: sale of an inherited property · income acquired by inheritance · exemption of income from a sale · rental · 2026 rates · VšZP · Bratislava: property tax
05 · Fees
How much inheritance proceedings cost
You pay the notary's fee with VAT, the court fee and reimbursement of expenses. The costs are divided among the heirs according to what they acquired. For an apartment worth 250 000 € this comes to approximately 1 333 € in total, plus reimbursements.
Notary's fee
| Portion of the estate's value | Rate |
|---|---|
| first 3 300 € | 2 % |
| 3 300 – 16 500 € | 1 % |
| 16 500 – 33 100 € | 0,7 % |
| 33 100 – 99 500 € | 0,4 % |
| 99 500 – 663 800 € | 0,2 % |
| above 663 800 € | not charged |
Minimum 23 €, for discontinued proceedings 13 €. VAT of 23 % and reimbursement of out-of-pocket expenses and for loss of time are added to the fee. In exceptionally demanding proceedings the court may increase it by up to 50 %. Source: Decree 31/1993.
Other fees
| Item | Amount |
|---|---|
| Court fee, net value up to 3 319 € | 10 € |
| Court fee, up to 9 958 € | 25 € |
| Court fee, above 9 958 € | 0,2 %, max. 250 € |
| Entry of the heirs in the land registry by registration | 0 € |
| Title deed extract | 12 € |
| Registration of the purchase contract on sale | 100 € / 50 € online |
Court fees apply from 1. 4. 2024. Source: AKMV, Act 71/1992.
06 · Model cases
What it looks like in typical situations
Nine fictional but typical situations that heirs encounter. Click on a case to read how it goes, the taxes and the fees. The button loads it into the calculator, where you can adjust it.
The model cases are illustrative and do not involve real clients. The amounts are calculated according to the rules in force in 2026.
Next step
The value for the notary within 24 hours. Free.
Start with the valuation. If you then sell, rent out or buy out your siblings, we are on hand.
Get a free inheritance valuation →