What documents will you need?
If you are an EU citizen: a valid ID card or passport, an inheritance decision (or a public document or court decision approving a settlement), and a confirmation issued by the court or relevant authority of the EU Member State of origin, according to Article 46(3)(b) of the regulation on the form established in accordance with the consultation procedure under Article 81(2), without prejudice to Article 47.
If you are not an EU citizen: a valid ID card or passport, an inheritance decision (or a public document or court decision approving a settlement), if there is no preferential bilateral agreement with the state whose citizenship the testator had at the time of death, the relevant confirmation for this decision issued by that authority.
What is the procedure?
First, have the foreign decision translated into the Slovak language by a court translator. In the case of inheritance decisions issued in EU Member States for deaths occurring in an EU Member State after August 17, 2015, no higher verification is required.
If you have a decision issued in contentious proceedings (if you did not reach an agreement with other heirs and had to turn to a court abroad to resolve the dispute), you must apply for a declaration of enforceability of the foreign decision in the territory of the Slovak Republic at the district court according to the residence/domicile of the person against whom the declaration of enforceability is directed. There is no deadline for requesting a declaration of enforceability. The court fee for the procedure for a declaration of enforceability is EUR 66.
If the decision is non-contentious, you submit it with a confirmation to the authority that registers the property (land registry, bank, vehicle registry, etc.), which will acknowledge the effects without further proceedings.
Who to contact if you need assistance?
If needed, you can contact lawyers or notaries. Contacts can be found on the website of the Slovak Bar Association or on the website of the Slovak Chamber of Notaries.
Questions and Answers.
What is the European Certificate of Succession (ECS) and Certificate of Inheritance?
The ECS is a document valid in all EU Member States (except the state of its issuance) about facts proven under the applicable law for this specific inheritance. The Certificate of Inheritance is the old name for the inheritance decision issued by a notary in the case of non-contentious proceedings, such as approving an agreement among heirs. Currently, a notary authorized as a court commissioner decides by resolution.
Is inheritance tax payable in the Slovak Republic?
No, it is not payable; it was abolished in 2004.
Explanatory laws: Civil Code, Civil Non-Contentious Procedure Code, 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 on the 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 on jurisdiction, applicable law, recognition and enforcement of decisions, and on the acceptance and enforcement of authentic instruments in matters of succession and on the creation of a European Certificate of Succession.