Slovakia

Administration of the estate

Inheritance proceedings are undertaken by a notary public acting as a judicial commissioner under the supervision of the competent court.

Inheritance proceedings are divided into preliminary and main proceedings. During preliminary proceedings the case is prepared for the main proceedings and deal with the determination of heirs and the assets of the deceased. The inheritance is thereafter divided on the basis of a court decision.

Compulsory share

Only statutory heirs of first ranking, excluding the spouse, are entitled to a compulsory share. Underage descendants are entitled to their full statutory share and thus cannot be disinherited in the absence of particular circumstances. Descendants of age, however, are entitled to one half of the statutory share.

Inheritance tax

Inheritance is not subject to taxation.