The inheritance process is a necessary procedure after a person’s death, during which their assets are distributed among the heirs. In Slovakia, this process is managed by a notary, who acts as a court commissioner and ensures that the procedure is conducted legally and fairly. The costs of inheritance proceedings may vary depending on several factors, such as the value of the estate and potential disputes among heirs.

The main costs of inheritance proceedings are notary fees, which are determined by a decree of the Ministry of Justice of the Slovak Republic on notary fees and reimbursements. These fees depend on the general value of the deceased’s property subject to the inheritance proceedings.

The general value of the property is the price that would be obtained in a fair market transaction under competitive conditions, with both the buyer and the seller acting with adequate information and prudence, and assuming that the price is not influenced by any improper motives.

In this context, it should be noted that the Code of Non-Contentious Civil Procedure does not require the preparation of an expert report for the purposes of inheritance proceedings. It should also be noted that, when determining the value of the deceased’s property, the court can no longer simply rely on the amount agreed upon by the participants in the inheritance proceedings. Instead, the notary must determine the general value of the assets as their actual (market) value.

Notary Fees

The remuneration of the notary is set as follows:

From the first € 3,300 of the estate value: ……………………………………2%

From the exceeding amount up to € 16,500:…………………………………. 1%

From the exceeding amount up to € 33,100:…………………………………. 0.7%

From the exceeding amount up to € 99,500:…………………………………. 0.4%

From the exceeding amount up to € 663,800:………………………………… 0.2%

Minimum fee: € 23

Amounts exceeding €663,800 are not included in the calculation.

If the inheritance proceedings are terminated or a submission in the main matter is rejected, the notary’s remuneration is €13.

In addition to this fee, the notary may charge additional costs for services related to the proceedings, such as certification of signatures and documents or preparation of official extracts and photocopies.

Court Fees

In addition to notary fees, a court fee for inheritance proceedings must also be paid. This fee is charged only after the conclusion of the proceedings once the net estate value has been determined. The fee is decided by the court.

Once the court has, the heirs will receive a payment order stating the amount of the court fee. This fee issued the inheritance order must be paid within the time limit specified in the judgment. If the payment is not made on time, it can be enforced through debt collection proceedings.

The amount of the court fee is based on the net estate value, which represents the difference between the deceased’s total assets and their debts:

Up to €3,319 net estate value → €10

Up to €9,958 net estate value → €25

Over €9,958 net estate value → 0.2%, but no more than €250

Additional Court Fees

For filing a request to process newly discovered estate assets → 1% of the net estate value, at least €10, but no more than € 250

For filing an appeal against a court decision in the main matter → €25

Additional Costs

In some cases, it is necessary to prepare an expert opinion to assess the value of real estate, vehicles, or other valuable assets, such as antiques, businesses, or business shares. These expert opinions may be required, and the cost depends on the appraiser conducting the evaluation.

If the deceased had debts, the heirs may also need to consider legal advisory costs, to determine whether accepting or rejecting the inheritance is financially beneficial for them.

Exemptions from Court Fees

Some groups of people may be eligible for a fee waiver. However, they must prove their financial situation and contact a lawyer, the relevant authority or a notary to advise them on how to proceed.

Conclusion

Inheritance proceedings can be financially and administratively demanding, so it is advisable to find out in advance about all the fees involved.

If you have any questions or require further information, please do not hesitate to contact us.

We can assist you throughout the inheritance process, help you understand the procedures and costs, and advise you on how to avoid unexpected expenses.