Sale of inherited real estate in Slovakia

In Slovakia, an heir can fully dispose of real estate only after the inheritance proceedings have been completed and the ownership right has been officially registered in the Land Register. Until the inheritance proceedings are completed, it is not possible to sell an apartment, house, or plot of land. First, the notary must settle the inheritance and issue a decision on inheritance. After that, the new owner is registered in the Land Register. Only from this point does the heir have the right to:

• sell the property;
• gift the property;
• lease the property;
• use the property as collateral for a mortgage.

There is no minimum ownership period for selling real estate in Slovakia. This means that, in theory, the property can be sold immediately after the ownership right has been registered.

In the case of inheritance between close relatives — such as parents, children, or spouses — the period for which the property was owned by the previous owner is often taken into account when determining whether the sale is exempt from tax. Therefore, in many cases, no tax may arise upon the sale even immediately after inheriting the property.

However, it is important to take into account possible restrictions. If the property is subject to a mortgage, seizure, or another encumbrance, the ability to dispose of the property may be restricted. Also, if the property belongs to several heirs, the consent of the other co-owners will be required for the sale.

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