AKMV 
Contact us !
In the event of interest in obtaining this processing, please do not hesitate to contact us at recepcia@akmv.sk.
Inheritance contracts under the new civil code
The New Civil Code, the anticipated entry into force of which is set for July 1, 2027, introduces a new legal institute of the inheritance contract. The grounds for succession (grounds for devolution of an estate) are regulated under Section 1728 of the proposed Civil Code:
“Succession shall be grounded upon an inheritance contract, a will, or operation of law. The legal grounds for succession may also operate concurrently.”
To the legal grounds for succession familiar under current law—namely, a will and operation of law—the inheritance contract will be added, which shall take precedence over the remaining two in the order of succession. This does not imply, however, that succession under an inheritance contract shall render a will invalid. The will shall remain valid; however, it will not be executed for the purpose of succession.
According to the proposers, however, succession under such a will
“for instance, this will be possible if the heir under the inheritance contract disclaims the inheritance. The principle of subsidiarity of the grounds for devolution of an estate is therefore not to be construed as a ground for invalidity of a weaker ground for devolution.” (source: Explanatory Memorandum to the Draft Act, p. 384).
Legal services
Inheritance under an agreement and its formal requirements
Pursuant to Section 1736(2), an inheritance contract must contain:
- the designation of the heir, and
- the heir’s share in the estate or a determination of individual assets to be acquired by the heir.
Pursuant to Section 1738, the inheritance contract must be executed in the form of a notarial deed; the same applies to any modifications and its potential revocation. This shall ensure “that the expressions of will are drafted by a notary as a person learned in the law, that the parties entered into the inheritance contract in person, and that the deceased possessed full legal capacity.” (source: Explanatory Memorandum to the Draft Act, Special Part, p. 386). Inheritance contracts and their modifications shall be registered in the Notarial Central Register of Wills.
The inheritance contract may be either gratuitous or onerous. According to paragraph 3 of the provision, “Consideration may be agreed upon for appointing an heir, in particular the provision of a maintenance annuity or the provision of care.”
Section 1739(1) provides that
“Only one heir may be appointed under a single inheritance contract.” In the event that the deceased has entered into multiple inheritance contracts with different heirs regarding the same estate, the contract executed earlier shall take primary precedence.
According to paragraph 2 of the provision, the appointment of an heir under a later contract shall apply “if the heir appointed under the earlier inheritance contract does not acquire the inheritance; otherwise, it shall apply only to the extent that it can stand alongside the earlier inheritance contract.”
It also applies that only a person of full age may act as a deceased under an inheritance contract.
The deceased shall remain free to dispose of their assets even after the execution of the inheritance contract. However, in order to protect the heir, it will be possible to restrict the deceased’s right to dispose of the assets in the contract, so that they may not alienate or encumber the subject matter of the inheritance. Any such restriction will need to be registered in the relevant registry where the asset is recorded (e.g., the Real Estate Register).
Withdrawal from an inheritance contract
Withdrawal from an inheritance contract shall be possible exclusively during the lifetime of the deceased, namely on statutory grounds, on grounds agreed upon in the contract, or without giving any reason provided that such an option has been agreed in advance. Pursuant to the Draft Civil Code, the deceased shall have the right to withdraw from the contract:
- in the case of an onerous inheritance contract, in the event of default on the part of the heir as the debtor, or
- if a situation has arisen on the part of the heir that would constitute a ground for disinheritance in the case of a descendant; in this event, however, it shall be possible to restrict the deceased’s right of withdrawal directly in the contract.
Withdrawal from the contract on the part of the heir shall be possible in the event that the deceased has entered into an earlier inheritance contract, provided that, pursuant to Section 1741(3), “this fact was not known to the heir at the time of the execution of the inheritance contract, if the appointment of the heir cannot stand alongside the earlier inheritance contract to the full extent.”
In order to mitigate the risk of such a situation, translators propose
“to request the notary, prior to the execution of the inheritance contract, to conduct a search in the Central Register of Wills to ascertain whether the deceased has appointed an heir under an earlier inheritance contract.” (source: Explanatory Memorandum to the Draft Act, Special Part, p. 387).
The statutory form of withdrawal from an inheritance contract shall likewise be a notarial deed registered in the Notarial Central Register of Wills.
Termination of an inheritance contract
In addition to the aforementioned withdrawal from an inheritance contract, the proposed new Civil Code admits, in Sections 1744 – 1745, two further methods for its termination:
- loss of legal capacity of the heir,
- divorce,
- declaration of the marriage as null and void during the lifetime of both spouses.
In the event that the appointed heir loses their legal capacity prior to the death of the deceased, the contract shall terminate, unless a substitute heir has been appointed, or if such substitute heir has also lost their legal capacity. Pursuant to the provision of Section 1744(2):
“If the inheritance contract was onerous, the heirs of the appointed heir under paragraph 1 may seek the restitution of that by which the deceased was enriched.”
If the deceased’s spouse is appointed as the heir under the inheritance contract, the contract shall terminate upon divorce or upon a judicial declaration of the marriage as null and void, but only during the lifetime of both spouses.
A deceased with restricted legal capacity
The provision of Section 1746(1) reads: “Upon a motion of the legal representative of a deceased who lacks the capacity to appoint an heir, the court may substitute the expression of the deceased’s will directed at appointing an heir under an inheritance contract.” In exceptional cases, it will therefore be possible for the court to grant such a motion and issue a decision.
This regulation is intended to prevent situations where, for example, a person with restricted legal capacity would acquire an asset by way of a gift or inheritance, but in the event of the potential death of such person, the acquired asset would fall to the state as an escheat. In this case, however, the other contracting party would not be the heir to the deceased with restricted legal capacity, but rather the person who made the gift to this deceased or from whom the deceased inherits.
In the case of a minor deceased, the court shall be able to substitute the expression of will, for example,
“if it is anticipated that, due to a health disability, the minor will not acquire full legal capacity upon attaining the age of majority.” (source: Explanatory Memorandum to the Draft Act, Special Part, p. 388).
Such an inheritance contract shall, pursuant to paragraph 4 of the provision, terminate upon the expiry of 30 days from the date on which the deceased acquires full legal capacity. However, prior to the expiry of this period, the deceased shall have the option to make a declaration that they stand by the inheritance contract, namely in the form of a notarial deed.
