Inheritance in Slovakia: liability for the deceased's debts

Legal status as of November 1, 2026

When inheriting, it is necessary to determine the value of the property and existing liabilities. The key decision to reject an inheritance has a short deadline and, as a rule, irreversible consequences. Before you make a declaration, prepare information about assets, loans, possible disputes, and other heirs.

Who conducts the inheritance proceedings?

Inheritance proceedings are generally initiated without a motion after the announcement of death. The court appoints a notary who acts as a court commissioner; this is not a notary chosen arbitrarily by the heirs. The preliminary investigation seeks heirs, assets, liabilities, and a possible will. [2] [3]

For the first meeting, prepare information about family relationships, available wills, documents about real estate, accounts, vehicles, businesses, and known debts. Keep funeral invoices. If the document is missing, please provide at least the name of the bank, contract number, or other evidence that can be used to verify the information. The finding that the family was unaware of the account does not in itself mean that the account did not exist.

Liability for debts up to the value of the inheritance

Under the Civil Code, an heir is liable for the deceased’s debts that pass to them and for reasonable funeral costs, up to the value of the inheritance acquired. In the case of multiple heirs, liability depends on the ratio of acquired values to the entire inheritance. It is therefore necessary to know what property a particular heir is acquiring and how it was valued. [1]

The limit applies to the value of the liability, not just specific inherited items. Therefore, it cannot be relied upon that the creditor can only seize the inherited car and never any other property of the heir. The sale of an inherited item does not in itself eliminate the obligation to the creditor. [4]

Example: a sole heir inherits assets worth EUR 12,000, and debts of the deceased totalling EUR 20,000 are subsequently established. Inheritance itself does not imply unlimited responsibility for all this difference. The assessment should apply a value limit, taking into account reasonable funeral costs and benefits already provided. This example does not, however, concern an heir’s own obligation, for instance where the heir was a co-debtor with the deceased. [1] [4]

Declining an inheritance has precise rules

An heir may reject the inheritance within one month of the court notifying him of this right and its consequences. The period therefore does not automatically begin on the day of death. The court may extend it for important reasons. The declaration may be made orally in court or in writing to the court; in the proceedings, the acts may also be performed by an authorized notary. [1] [2]

The rejection must be directed towards the entire inheritance. You cannot keep the apartment while rejecting the debts, or make rejection conditional on another loan being discovered. A declaration of refusal cannot be revoked; similarly, a declaration that you do not refuse an inheritance cannot be revoked. An inheritance cannot be rejected even by someone who has shown by their behavior that they do not want to reject it. [1] [5]

While deciding, discuss any planned dealings with estate assets with the notary or a lawyer. Securing an apartment from damage may have a different meaning, and selling or using it for one's own benefit may have a different meaning. When representing, the power of attorney must explicitly include the authority to refuse inheritance. [1] [5]

Check each creditor's request

A payment request alone does not prove that the requested amount is correct. Request the contract, a breakdown of the principal and ancillary claims, and a statement of payments. Check whether the obligation really belonged to the deceased, whether it has already been paid and whether the creditor has correctly identified the person from whom payment is sought. Any objections and the enforceability of a specific claim must be checked separately.

Provide information about debts to the notary even if you disagree with them. In the event of a dispute over assets or liabilities, the law provides for a special procedure, and inheritance proceedings may not definitively resolve every dispute with a creditor. Failure to identify a certain debt in inheritance proceedings cannot therefore be automatically considered as its extinction. [2]

What to do when an estate is over-indebted

If liabilities exceed assets, the law also recognizes an agreement between heirs and creditors on the transfer of the inheritance to pay debts and, under appropriate conditions, the liquidation of the inheritance. These are special procedures with their own rules. It is not safe to choose individual creditors based on who calls first, without assessing the entire situation. [1] [2]

Before deciding, prepare a combined inventory of assets and debts, mark uncertain items and check whether the deceased had loan-related insurance. If the deadline for rejection is approaching and the supporting documents are still missing, this must be addressed in a timely manner. Waiting for the bank's response is not in itself a decision to extend the deadline. [1]

Consider the practical consequences of an agreement between heirs

If heirs divide property by agreement, also clarify the due date for any settlement, the handover of items, and cooperation in registration. Anyone who wants to keep a property should have a realistic plan for financing it. Before signing, have it explained how the agreement relates to liability for known debts and whether any disputed claims from third parties have already arisen.

Frequently Asked Questions

Does the one-month period begin on the day of death?
No. It is linked to the notification of the right to refuse inheritance and the consequences of refusal. For important reasons, its extension may be requested. [1]

Can I only reject debts?
No. The rejection applies to the entire inheritance and conditions cannot be attached to it. [1] [5]

Will I be relieved of liability by selling inherited property?
No. Liability is limited to the value of the acquired inheritance, it is not tied exclusively to the preservation of specific inherited items. [4]

If the inheritance includes unclear debts, please contact us before declaring a rejection or non-rejection. We will review the documents and available options for action.

Legal sources

[1] Civil Code No. 40/1964 Zb. — §§ 460 to 471, especially §§ 463 to 467 and § 470; version from 31.7.2026
https://static.slov-lex.sk/static/SK/ZZ/1964/40/20260731.html

[2] Civil Non-Contentious Procedure Code — § 16, § 161, § 174, § 189 to 198, § 200 to 209; version from 17.8.2026
https://static.slov-lex.sk/static/SK/ZZ/2015/161/20260817.print.html

[3] Slovensko.sk Death and inheritance proceedings — Authorized notary, preliminary investigation and contacting heirs
https://beta.prod.slovensko.sk/zivotne-situacie/umrtie-dedicske-konanie/umrtie-dedicske-konanie

[4] Slovensko.sk Rights and obligations associated with ownership — Value limit of liability for inherited debts
https://www.slovensko.sk/sk/zivotne-situacie/zivotna-situacia/_prava-a-povinnosti-spojene-s-v

[5] Comprehensive assistance consultations You inherited debts, what to do with them — Refusal of inheritance, consequences of declaration and disposal of property
https://pkp.gov.sk/zdedili-ste-dlhy-co-s-nimi/