Are you a Swiss citizen residing in Slovakia who would like to arrange your property affairs for the event of your death while still alive? If so, the information provided in this article is intended especially for you.

To begin with, it is important to note that Slovak inheritance law does not recognize – and therefore does not permit – certain legal instruments that may be common in other countries. These include:

  • (i) joint wills of spouses,
  • (ii) succession based on an inheritance agreement,
  • (iii) mutual wills involving multiple persons, and
  • (iv) gifts in contemplation of death.

In addition, it is not permitted under Slovak law to make a will conditional upon future events or to impose obligations on the heirs. Likewise, it is not possible for the testator and the future heirs to agree in advance that they will renounce their prospective inheritance, or that they will do so in favor of another heir or heirs.

If you, as a Swiss national with habitual residence in Slovakia, are considering making a will in the Slovak Republic, you may be unsure which law would govern your estate after your death.

As a Swiss citizen residing in Slovakia, you are fully entitled to make a will on Slovak territory.
This may be done either before a Slovak notary or in the form of a handwritten will, provided it meets the necessary formal requirements.

When determining which law governs the validity and interpretation of the will, it is essential to distinguish whether the inheritance will be governed by Slovak or Swiss law.

A will is considered formally valid if it complies with:

  • (i) the law of the country where it was made or where the testator had habitual residence (e.g., Slovakia), or
  • (ii) the law of the country of which the testator was a national (e.g., Switzerland).

If, as a Swiss citizen, you pass away in Slovakia and your habitual residence was also in Slovakia at the time of death, your inheritance will fall within the scope of Regulation (EU) No. 650/2012 of the European Parliament and of the Council of 4 July 2012 on jurisdiction, applicable law, recognition and enforcement of decisions, and acceptance and enforcement of authentic instruments in matters of succession, as well as on the creation of a European Certificate of Succession (hereinafter referred to as the “Regulation”).

Under Article 21(1) of the Regulation, the law applicable to the succession is that of the country in which the deceased had their habitual residence at the time of death. This means that Slovak law would apply by default, unless you have made an explicit choice of Swiss law.

The Regulation explicitly permits such a choice of law in Article 22, allowing a person to designate as the applicable law the law of the country of their nationality at the time of the choice or at the time of death.
A person with multiple nationalities may choose the law of any of the countries of which they are a national at the relevant time.

This choice must be expressly stated in a disposition of property upon death or clearly implied by its terms. The material validity of the choice is governed by the law chosen. Any amendment or revocation of this choice must meet the same formal requirements as any other amendment or revocation of a testamentary disposition.

Should you die in Slovakia while maintaining habitual residence in Switzerland, then Swiss law would apply to the succession – once again, in accordance with Article 21(1) of the Regulation.

In this context, it is also important to address which court has jurisdiction to handle the inheritance proceedings. Under the Regulation, jurisdiction lies with the courts of the EU Member State in which the deceased had their habitual residence at the time of death. Therefore, jurisdiction is determined by reference to habitual residence.

Of particular importance in this regard is the judgment of the Court of Justice of the European Union (CJEU) in Case C-281/02 – Owusu v. Jackson, which serves as a landmark precedent. It confirms that EU regulations on international jurisdiction remain applicable even in cases involving third countries.
In that judgment, the Court held that where a court of a Member State has jurisdiction under an EU regulation, it must exercise that jurisdiction, even if the case is closely connected to a third country outside the European Union.

This interpretation is highly relevant to the application of Regulation No. 650/2012 in cross-border succession matters involving third-country nationals, such as Swiss citizens. Although Switzerland is not a party to the Regulation, this does not prevent its application, provided that the conditions for the jurisdiction of a court in a Member State are met – for example, if the deceased had habitual residence in the EU or owned property within the EU.

The Owusu judgment thus provides a decisive legal basis for interpreting the Regulation as applicable even to succession cases involving third-country nationals, where there is a sufficient connection to an EU Member State.

For the sake of clarity, it should be noted that habitual residence refers to the place where the deceased had the center of their social and economic life – where they were permanently settled and maintained their closest personal, professional, social, and financial ties.

If you have any further questions or need assistance with preparing your will or managing inheritance matters, please do not hesitate to contact us – we will be happy to support you.

Disclaimer: This article is intended for general informational purposes only and does not constitute legal advice in any specific case. For individual legal consultation, please contact our law firm.