If you were born in Slovakia but live in the US and have dual citizenship, you may be wondering how your estate will be settled if you leave assets in both Slovakia and the US. In this article, you will learn more about inheritance law after your death and the options available to your heirs.

As there is no specific bilateral agreement or international treaty on succession law between the Slovak Republic and the United States of America (USA), the succession procedure is governed by the applicable law of the deceased’s habitual residence pursuant to Article 21 of European Regulation No. 650/2012 (Regulation), unless a choice of law has been made pursuant to Article 22 of the Regulation.

How does this work in practice?

If you have your habitual residence in the USA, separate inheritance proceedings will be conducted in both countries after your death:

– In the USA with regard to assets located in the USA.

– In Slovakia with regard to assets located in Slovakia.

As mentioned above, according to Article 21 of the Regulation, all succession is governed by the law of the state in which the deceased was habitually resident at the time of death. Therefore, in both proceedings, the law of the corresponding US state in which the deceased had his habitual residence is applied.

However, it is possible that the private international law of this US state refers to Slovak law, especially if the rules provide that immovable property located in Slovakia is to be treated in accordance with the law of the Slovak Republic. It follows that the inheritance proceedings in the USA will be conducted in accordance with US law and the inheritance proceedings in Slovakia will be conducted in accordance with Slovak law.

What options are available?

According to Article 22 of the Regulation, a person may choose as the law to govern his succession as a whole the law of the State whose nationality he possesses at the time of making the choice or at the time of death. A person possessing multiple nationalities may choose the law of any of the States whose nationality he possesses at the time of making the choice or at the time of death.

In our legal system, a disposition of property upon death is a will; in other legal systems it may also be  an agreement as to succession  or a joint will. In any event, such an act shall be valid if it is in accordance with the law applicable or chosen at the time of death or at the time the act is done.  However, this choice must be part of, or should be expressly implied by, those acts. It is not possible to choose the law of a country of which the person is not a national at the time the act is drawn up, even if he or she subsequently acquires that nationality. In order to be valid and effective, the choice of law must satisfy the requirements of Articles 22 to 27 of the Regulation.

Ein slowakischer Notar wendet im Erbfall entweder das Recht des US-Bundesstaates oder das slowakische Recht an und stellt den Erben einen Erbschein aus, der z.B. als Grundlage für die Eintragung von Immobilienrechten in das slowakische Grundbuch dient.

Conclusion

If you own assets in both countries and have both Slovak and US citizenship, it is important to clearly define which law will govern your inheritance. If you have any further questions or require additional information, please do not hesitate to contact us.

If you have any further questions, please contact us and we will assist you in resolving your legal issues.