1. What documents are required?
2. How to proceed
3. Who to contact when you need assistance
4. Questions and answers

What documents are required?

If you are a Union citizen: valid identity card or passport, decision on the succession (or authentic document/court decision on settlement approval) and the attestation issued by the court or competent authority of the Member State of origin under Article 46(3)(b) using the form established in accordance with the advisory procedure referred to in Article 81(2), without prejudice to Article 47.

If you are not a Union citizen: valid identity card or passport, decision on the succession (or authentic document/court decision on settlement approval), in the absence of a priority bilateral agreement with the state whose citizenship the testator held at the time of death, the relevant attestation to that decision issued by the authority.

How to proceed

First, have the decision in a different language translated into Slovak by a sworn translator. Decisions on a succession issued in EU Member States concerning persons who died in an EU Member State after 17 August 2015 do not require legalisation.

If you have a decision issued in an adversarial procedure (you did not reach an agreement with other heirs and had to turn to court abroad to decide on the matter), you have to apply for a declaration of enforceability of a foreign judgement on the territory of the Slovak Republic to the district court (only in Slovak) based on the registered office/residence of the person at whom the declaration of enforceability is directed. There is no deadline set for applying for the declaration of enforceability. A court fee of EUR 66 applies to the exequatur procedure.

If the decision is non-contentious, you will submit it with a relevant confirmation to the authority that registered the property (land register, bank, vehicle registration office, etc.), which will award the effects without taking further action.

Who to contact when you need assistance

If necessary, you can contact lawyers or notaries. Contacts are available on the website of the Slovak Bar Association and on the website of the Slovak Chamber of Notaries.

Questions and answers

What is a European certificate of succession (ECS) and deed of certification of succession?

ECS is a document valid in all EU Member States (in addition to the state that issued it) demonstrating the fact which have been established under the law applicable to the specific succession. A deed of certification of succession is the old name of a decision on a succession, issued by a notary in non-contentious proceedings, e.g. approving a settlement agreement between the heirs. At present, a notary designated to act as a judicial commissioner decides on the matter by adopting an order.

Is inheritance tax payable in the Slovak Republic?

The tax is not payable, it was cancelled in 2004.

Answers to some more questions

Explanatory laws:

Only in Slovak:

• The Civil Code;
• Code of non-Contentious Civil Procedure;
• 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 and on the creation of a European Certificate of Succession;
• Commission Implementing Regulation (EU) No 1329/2014 of 9 December 2014 establishing the Forms referred to in Regulation (EU) No 650/2012 of the European Parliament and of the Council on jurisdiction, applicable law, recognition and enforcement of decisions and acceptance and enforcement of authentic instruments in matters of succession and on the creation of a European Certificate of Succession.