How much probate proceedings cost

Probate proceedings aren't free, but it's not a sum that should catch an heir off guard — as long as you know what to expect in advance.

Inheritance tax doesn't exist in Slovakia

Slovakia has no separate inheritance tax. Inherited property is not taxed. The only thing you actually pay during probate proceedings is the notary's fee and any out-of-pocket expenses.

The notary's fee

In probate proceedings, the notary acts as a court commissioner appointed by the court, and is entitled to a fee under Decree of the Ministry of Justice of the SR No. 31/1993 Z.z. on notary fees and reimbursements. It's calculated as a percentage of the deceased's estate value, and any amount above €663,800 is no longer counted toward the calculation. The minimum fee is €23.

If the proceedings were exceptionally complex or time-consuming, the fee can increase by up to 50%. On top of the fee come the notary's out-of-pocket expenses — postage, document verification, and register lookups.

Who pays, and how

Under §50 of the Civil Non-Contentious Proceedings Act, the notary's fee is paid by the heir who acquired the inheritance. If there are multiple heirs, they pay this amount in proportion to the value of what each of them acquired — not in equal shares regardless of their portion.

Court fee

Probate proceedings themselves are exempt from court fees. A separate fee may only arise later — for example, when filing a request to register ownership of real estate in the cadastre after the proceedings conclude.

When it's paid

The notary's fee is paid during or after the proceedings conclude, not in advance. If you wouldn't have enough funds to cover your share of the fee, the solution is to arrange this with the notary — it's definitely not worth rushing to renounce the inheritance just because of this.