The most frequently asked questions regarding inheritance and probate proceedings are collected below:

To schedule an appointment regarding inheritance and representation in probate proceedings, please contact attorney Jurij Kutnjak during working hours at phone number 00 386/2/25-23-780 or send an email to info@odvetnik-kutnjak.si.

How is inheritance and inheritance law regulated in the Republic of Slovenia?

Inheritance rules are governed by the Law of Succession, which categorizes heirs into three inheritance classes. Inheritance occurs based on the law (statutory or legal inheritance) and/or a will (testament). If the deceased did not write a will before their death, or if the testamentary heir renounces the inheritance, or if the will is declared invalid, the estate is inherited by the statutory heirs. If there are no heirs or if they refuse to inherit, the deceased's assets (the estate) become state property.

During their lifetime and in the event of death, the testator has the freedom to dispose of their property (freedom to make a will). However, they are restricted by mandatory provisions of inheritance law concerning the compulsory portion: the testator must leave a certain portion (compulsory portion) to the compulsory heirs. Disputes regarding the compulsory portion can prolong the probate proceedings (one to two years), during which legal transactions and disposal of the deceased's assets, especially real estate, are restricted.

In the case of statutory inheritance, the first-class heirs inherit first; if there are none, second-class heirs inherit, and if there are none, third-class heirs inherit. If there are no such heirs, the estate becomes state property.

Heirs are categorized into inheritance classes based on their degree of relationship with the deceased. In this regard, unmarried partners are equated with spouses, and adopted children with biological children.

Is legal representation by a lawyer mandatory in probate proceedings and inheritance matters?

Legal representation by a lawyer is not mandatory in probate proceedings, but it is advisable in many cases, especially in probate matters involving real estate and multiple heirs with different claims (e.g., gift returns), disputed wills, the testator's testamentary capacity, validity of a maintenance agreement or life support agreement, etc. Declarations of inheritance and claims are generally subject to deadlines and must be submitted in the correct form and content, etc.

The fact is that the more complex the probate matter (e.g., conflicting heirs, issues regarding the scope of the estate, disputed validity of the will), the greater the likelihood that you will need expert legal assistance from a lawyer specializing in inheritance law to successfully assert your inheritance rights.

Who are the heirs, who inherits, and what are the inheritance classes?

Heirs are individuals who inherit the deceased's assets based on a will or the law, in accordance with the provisions of the Law of Succession. Testamentary inheritance takes precedence over statutory inheritance. Statutory heirs inherit according to inheritance classes, based on their degree of relationship to the deceased. Heirs of a closer inheritance class exclude individuals from a more distant inheritance class from inheriting.

A spouse or unmarried partner can inherit in the first or second inheritance class (if the deceased did not leave any descendants).

First-class heirs include the deceased's descendants and spouse or unmarried partner. They inherit the estate in equal shares. If the deceased has no descendants, the spouse inherits in the second inheritance class.

In the second inheritance class, the deceased's parents and their descendants (the deceased's siblings) inherit together with the deceased's spouse or unmarried partner, with the parents receiving half of the estate and the spouse receiving the remaining half.

If the deceased did not leave a spouse or unmarried partner, the deceased's parents inherit the entire estate in equal shares.

In the absence of descendants, parents, and a spouse, inheritance passes to the third inheritance class. In this case, the deceased's grandparents and their descendants (the deceased's cousins) inherit.

How does a spouse inherit when the deceased had no children and no parents?

If the deceased spouse did not leave any children, and both of their parents died before them, and the deceased did not make a will, according to the provisions of the Law of Succession, the spouse inherits together with the deceased's parents or, if they are no longer alive, together with the deceased's siblings, and if there are no siblings, together with their descendants (nephews and nieces). The spouse inherits in the second inheritance class and receives half of the estate.

Therefore, the surviving spouse (or unmarried partner) inherits alone only if the deceased spouse had no children, both of their parents died before them, and they did not have any other descendants or siblings.

How does a spouse inherit when the deceased had no children, with or without a will?

If the deceased spouse did not leave any children, the surviving spouse inherits together with the deceased's parents in the second inheritance class. The spouse receives half of the estate, and the parents (or their descendants according to the order of succession) receive the remaining half.

If the deceased spouse transferred all their property to another spouse by will during their lifetime, the surviving spouse inherits the entire estate as the testamentary heir. However, if the parents of the deceased spouse claim their right to a compulsory portion, which amounts to one-third of the statutory inheritance share or their deprivation, the testamentary disposition will be reduced by the probate court.

If the deceased spouse's parents died before them, the surviving spouse will inherit alone as the testamentary heir only if the siblings of the deceased spouse do not assert their right to a compulsory portion (one-third of the statutory inheritance share) and are legitimately entitled to do so if they are permanently unable to work and do not have sufficient means to support themselves.

Who are the absolute heirs, what are absolute portions, and how can the right to a absolute portion be claimed?

The absolute (compulsory) portion is the minimum share of the deceased's estate to which the compulsory heir is entitled according to the Law of Succession. This means that the testator can only dispose of the part of their property that represents their disposable portion. The disposable portion depends on the compulsory heirs and the amount of their compulsory portions.

A compulsory heir has the right to a portion of the estate (the deceased's assets) that the testator cannot dispose of (compulsory portion). Any disposal (agreement) of this portion is invalid.

According to the Law of Succession, the compulsory heirs are:

• The deceased's descendants (adopted children) and their descendants
• The deceased's parents
• The deceased's spouse

 

The deceased's grandparents and siblings only if they are permanently unable to work and do not have sufficient means to support themselves.

It should be noted that compulsory heirs are only entitled to a compulsory portion if they are eligible to inherit according to the statutory inheritance order (and, for example, have not been disinherited or "de-inherited" or received a payout during the deceased's lifetime).

The compulsory portions of descendants and the spouse amount to half of the statutory inheritance share, while all others are entitled to one-third.

Since the court does not consider the compulsory portion or the deprivation of a compulsory portion ex officio, meaning the court will not consider it on its own, the compulsory heir must assert the right to a compulsory portion and the deprivation of a compulsory portion themselves by submitting an appropriate declaration of inheritance (notification of the compulsory heir and their share) in the probate proceedings.

The deprivation of a compulsory portion must be claimed in the probate proceedings with a suitable claim for the reduction of testamentary dispositions or the reduction of gifts.

How can the deprivation of a absolute (compulsory) portion and referral to a lawsuit be asserted?

As mentioned, if a compulsory heir wants to assert their entitlement and the deprivation of a compulsory portion, they must do so themselves by submitting an appropriate declaration of inheritance and filing a claim for the reduction of testamentary dispositions or the return of gifts. The court does not automatically monitor any deprivation of compulsory heirs. The claim must not only be correct, complete, and well-founded but also timely.

If the recipients of gifts oppose their return to the estate to rectify the deprivation of a compulsory portion, the probate court will refer the compulsory heir to a lawsuit and instruct them to file a lawsuit against the other heirs within 30 days to claim the return of gifts and rectify the deprivation. The probate proceedings will be suspended until a final resolution or decision is reached in the civil proceedings.

If the deceased made a will, the probate court first carries out the reduction of testamentary dispositions (e.g., reducing testamentary shares). If this is not sufficient to rectify the deprivation of compulsory portions, the compulsory heirs can claim the return of gifts in a lawsuit. However, they can only claim up to the amount necessary to rectify the deprivation.

Since the deprivation of a compulsory portion needs to be asserted, appropriately substantiated, and formulated with a correct claim, it is advisable in every case to seek legal assistance from an expert who will represent and guide you through the probate and potential litigation process. Such a legal expert is typically an attorney.

What is the basis for calculating the compulsory portion, and how can the deprivation of a compulsory portion be determined?

When determining the value of the compulsory portion, which represents the portion of the estate that the compulsory heir should receive, it is necessary to first establish the net and calculated value of the estate. The calculated value of the estate serves as the basis for calculating the compulsory portion.

The net value of the estate is determined by subtracting the deceased's debts, the costs of inventorying and appraising the estate, and the funeral expenses from the value of the assets held by the deceased at the time of their death.

To protect the position of the compulsory heir and prevent the testator from circumventing the provisions on the compulsory portion through lifetime gifts, the Law of Succession precisely prescribes the method of determining the calculated value of the estate. According to the law, the court must add the value of gifts that the testator has given to individuals who would have been eligible as heirs in statutory inheritance if there were no will. The sum of the net value of the estate and the value of the gifts is the calculated value of the estate.

From the calculated value of the estate, the values of the statutory inheritance shares of individual compulsory heirs and their compulsory portions, determined as specified quotas of inheritance shares, are calculated. Based on this, the disposable portion of the estate and any deprivation of the compulsory portion are determined, resulting in a reduction of testamentary dispositions and the return of gifts.

Can the testator freely dispose of all their property?

Disposal of property during one's lifetime refers to any legal transaction concluded by a person while they are alive. The transaction can take immediate effect, such as in a gift agreement, or its effect can be postponed until the moment of death, such as in a will or partially in a contract for life maintenance.

All transactions where the testator does not receive any pecuniary benefit or consideration are gratuitous, such as a gift agreement, renouncement of a right, and usually a will.

The general freedom to dispose of property during one's lifetime is limited in inheritance law by the rights of compulsory heirs to a compulsory portion. The testator can only gratuitously dispose of the portion of their property that represents their disposable portion during their lifetime. This portion amounts to either half or one-third of their entire property, depending on who the compulsory heirs are.

If the testator gratuitously disposed of their property, such that they exceeded the value of the disposable portion (e.g., through gifts, will), they may have impermissibly encroached upon the compulsory portions. If there is insufficient estate property (i.e., the testator did not have enough property at the time of their death) to satisfy the compulsory portions of the compulsory heirs in the prescribed shares, they will be deprived. In the case of deprivation, compulsory heirs can demand the reduction of testamentary dispositions and, if that is not sufficient, the return of gifts until there is sufficient estate property to rectify their deprivation.

How can I draft a will myself?

A will is a unilateral legal act for the event of death. It only takes effect upon death and is the legal expression of the testator's final wishes, typically regarding the distribution of their property among heirs and legatees.

For a will to be valid, it must be drafted in the prescribed form. An oral will is valid only in exceptional cases, such as expressing the will under extraordinary circumstances with witnesses present, etc.

You can, for example, write your own will by hand (holographic will). However, simply writing down the final wishes is not sufficient for validity. You must sign the will in a specific place, not just anywhere but after the expression of the final wishes, typically at the end or below the statement.

You can also express your final wishes in the form of a written will witnessed by witnesses. In this case, it is not necessary to handwrite the content of the will (e.g., an attorney can prepare the content of the will according to your instructions and preferences), but the authenticity of the testator's signature on the will must be certified by two witnesses to the will.

For testamentary inheritance to take place, the heirs must dispose of the will upon the testator's death and submit it to the probate court for declaration. If the will is not found, lost, etc., there will be no testamentary inheritance.

Therefore, it is important to consider where you will keep the will (e.g., with an attorney, notary, or court) and whom you need to inform about it upon your death (or even earlier). There are cases where the heirs know that a will exists but cannot find it!

Who can be a testator, and who is capable of making a will?

Testamentary capacity partly coincides with legal capacity, i.e., the capacity required by law for the valid conclusion of a legal transaction or expression of will. This means that a person is capable of forming the necessary intent, expressing it appropriately, and being aware of and understanding the significance of their actions. Legal capacity is limited by law due to minority, or it can be limited due to actual circumstances (e.g., dementia).

An invalid will be made by a person who lacks testamentary (testamentary) capacity. It can be either void or voidable, valid until it is declared null and void by the court. In the event of a dispute among the heirs, both reasons for invalidity must be proven in court.

According to the provisions of the Law of Succession, anyone who is capable of reasoning and has reached the age of fifteen can make a will.

A will is invalid if the testator was not yet fifteen years old or lacked testamentary capacity when making it.

The loss of testamentary capacity that occurs after making the will does not affect its validity.

When is a will invalid, and what does it mean for inheritance?

A will can be invalid for various reasons, such as not meeting formal requirements (e.g., not being drafted in the prescribed form, not being signed), being made under duress, threats, or fraud, or in the case of the testator's lack of testamentary capacity (serious illness), etc.

An invalid will does not provide a legal basis for testamentary inheritance, which means that inheritance will occur based on the law because the will is invalid.

The heirs can agree and be unanimous in considering the will invalid (e.g., because it was not signed).

If they do not agree, and there is a dispute among the heirs regarding the validity of the will, the court will decide on it. If there are reasons for absolute invalidity or nullity, the court will generally rule on the invalidity in the probate proceedings. If there are reasons for relative invalidity or voidability, the court will refer the heirs to litigation, and the probate proceedings will be suspended until a final judgment is reached. After the litigation is concluded, the probate proceedings will resume, and the court will decide on the inheritance by a ruling.

Can I revoke a will, when, and how?

The testator can revoke a will at any time, either in whole or in part.

It can be revoked by an explicit statement of revocation given in any form in which a will can be made according to the law.

Any agreement by which the testator undertakes not to revoke their will or any of its provisions is invalid.

The testator can also revoke the will through implicit action, i.e., by acting in a way that reasonably indicates the revocation of the will, such as destroying it or crossing it out.

If the testator destroys a subsequent will, the previous will regains validity unless it can be proven that it was not the testator's intention.

The testator can also revoke the will tacitly, for example, by making a new will that disposes of their property differently from the original will. If the subsequent will does not explicitly revoke the previous will, the provisions of the previous will remain valid to the extent they are not contrary to the provisions of the subsequent will. If the testator destroys a subsequent will, the previous will regains validity unless it can be proven that it was not the testator's intention.

I have contributed to the preservation and increase in the value of the deceased's property. Can I demand reimbursement for my investment?

Your claim exists both during their lifetime and after their death.

While the person is alive, you have a claim against them, such as for payment of the increase in the value of the property, as an enrichment claim according to the provisions of the Property Code and the Obligations Code.

You also retain the claim after their death, but in this case, you assert it against the heirs or the estate if the inheritance has not yet been completed.

In this regard, the Law of Succession recognizes another type of claim.

Certain persons can demand that a portion corresponding to their contribution to the preservation or increase in the value of the deceased's property be excluded from the estate. This relates to the question of the extent of the estate or what actually belongs to the estate, as well as to a specific and original way of acquiring ownership rights to the deceased's property.

The excluded portion, as the term itself implies, is excluded from the deceased's property and therefore does not belong to the estate.

The Law of Succession recognizes two forms of exclusion:

• exclusion in favor of descendants and
• exclusion of household items.

 

The testator's descendants and their descendants who lived with the testator and contributed to the acquisition, earnings, or in any other way to the preservation or increase in the value of the deceased's property have the right to demand the exclusion of a portion from the deceased's property corresponding to their contribution.

The excluded portion does not belong to the estate and is not taken into account when calculating the compulsory portion. It is also not added to the inheritor's share.

Household items intended to meet the everyday needs of the surviving spouse, the deceased's descendants, and their descendants who lived with the testator in the same household are allocated to them. These household items include furniture, household appliances and devices, and other household equipment, bedding, and similar items, except when these items are of significant value.

The excluded items are not taken into account when calculating the compulsory portion. They are also not added to the inheritor's share.

What are the grounds for disinheritance of compulsory heirs, and what are the conditions and consequences of disinheritance according to the Law of Succession?

Grounds for the disinheritance of compulsory heirs include violations of legal or moral obligations towards the testator, committing serious criminal offenses against the testator or their family members, as well as surrendering to idleness and leading an dishonest life.

Disinheritance can involve the complete or partial deprivation of inheritance rights. For the validity of a disinheritance clause, it is necessary that the purpose of disinheritance is clearly expressed in the will. It is also advisable to specify the reason for disinheritance precisely.

The reason for disinheritance must be present at the time of making the will, and in the case of surrender to idleness and leading an dishonest life, also at the time of the testator's death. In the event of a dispute over the justification of disinheritance, the burden of proof lies with the party invoking it, not the party being disinherited.

The consequences of disinheritance include the loss of inheritance rights for the disinherited heir to the extent of the disinheritance, while the rights of other persons who could inherit from the testator are determined as if the disinherited heir had died before the testator.

What is a life support agreement, and when is it used?

With a life support agreement, descendants undertake to support and care for their ancestors until their death, while the ancestors undertake to transfer ownership rights to real estate and all movables intended for the use and enjoyment of that property to the descendants in exchange for support. However, the transfer of ownership rights to the property is deferred until the death of the ancestors.

It is important that the ancestors remain the owners of their property until their death. The descendants must care for them, provide support as agreed upon in the agreement, and only become owners of the specified property after the death of the ancestors. If the ancestors fail to fulfill their obligations, they can demand the annulment of the agreement and transfer the property to another person.

The agreement must be concluded in the form of a notarial deed, and it can be prepared by a lawyer on behalf of the contracting parties.

It is recommended that the obligations of the supporting party be precisely defined in the agreement, such as:

• the obligation to drive the supported person to the doctor whenever necessary,
• the obligation to ensure that the supported person has and regularly takes all prescribed medications,
• the obligation to provide all necessary care and nursing services to the supported person,
• the obligation to maintain and keep the supported person's apartment or residential building and its surroundings in good condition, clean and tidy,
• the obligation to provide the supported person with food for regular daily meals, in case the supported person is unable to cook, feed, or dress themselves, the supporting party undertakes to personally take care of these tasks. If objectively unable to do so, the supporting party undertakes to find a caregiver to attend to the needs of the supported person,
• if home care with the assistance of a caregiver is not possible, the supporting party undertakes to place the supported person in a nursing home and regularly visit them, etc.

 

Since ownership rights are transferred to the supporter only upon the death of the supported person in this agreement, the supported person could dispose of the property and transfer it to another person (alienate) until then. In such a case, the supporter would be left without the expected property. Therefore, the agreement should include a provision prohibiting the alienation and encumbrance of real estate in favor of the supporter, and this provision should be registered in the land registry.

What is a life annuity agreement, and when is it used?

With a life annuity agreement, the annuitant undertakes to transfer ownership rights to their property, owned at the time of the agreement, to the annuity recipient, and the recipient undertakes to provide certain payments, services, or care for the annuitant or another person until their death.

The obligations of the parties in a life annuity agreement are similar to the obligations in a life support agreement, with the difference that in a life annuity agreement, ownership rights are transferred to the recipient upon the conclusion of the agreement, not upon the death of the annuitant.

Just like a life support agreement, a life annuity agreement must also be concluded in the form of a notarial deed, and it can be prepared by a lawyer on behalf of the contracting parties.

The rights of the annuitant are secured by registering a real burden (annuity) in the land registry, which is enforceable against all potential new acquirers of their property.

How do a life annuity agreement and a life support agreement differ?

For the conclusion of a life annuity agreement, as well as in a life support agreement, there is no requirement for a blood relationship between the parties. Nor is the consent of the annuitant's or the supported person's descendants or spouse required, as is the case with a gift contract, for example.

However, both agreements are by their legal nature aleatory or risky, but their essence lies in their bilateral and onerous nature.

They are bilateral because both contracting parties assume certain obligations. The obligations of the contracting parties should be proportionate and balanced. The value of the property received by the annuitant or the supporter should be approximately equal to the value of the payments and services that the annuitant or the supporter is required to provide.

Both agreements are aleatory because neither party knows in advance how long the support or annuity will last, and therefore, it is not predetermined what the value of the payments and services that the annuitant or the supporter will have to provide will be.

How does a gift differ from a life annuity agreement and a life support agreement?

Both a life annuity agreement and a life support agreement are aleatory in nature, which means that at the time of conclusion, the circumstances on which the parties could conclude whether an onerous or gratuitous legal transaction exists do not yet exist.

In a gift agreement, this is clear at the time of conclusion. It is concluded for a gratuitous purpose.

Therefore, support and annuity do not count as gifts. However, they could be considered gifts if, at the time of conclusion, it was clear to the parties that the value of the property was significantly greater than the value of the payments and services that the supporter or the annuitant would provide. This especially applies if the contracting parties pretended or disguised a gift agreement while intending to conclude a support or annuity agreement. In doing so, they could circumvent compulsory heirs and/or creditors of the annuitant or the supported person.

It is particularly challenging to determine the true intentions of the contracting parties and the legal nature of the agreement, as well as the validity of the agreement if the purposes of the parties were mixed at the time of conclusion. The parties intended to conclude support or annuity to some extent, but at the same time, they wanted to ensure that the annuitant or the supported person transferred all their property to the annuity recipient or the supporter and ended up without any property (for heirs and/or creditors).

What is a gift contract, and how is it related to inheritance?

A gift contract is a legal transaction in which a person (donor) transfers part or all of their property to their descendants who would qualify as their lawful heirs at that time. The contract is valid only if it is signed by all descendants who would inherit as lawful heirs of the first degree.

It must be concluded in the form of a notarial deed, and the contract can be prepared by a lawyer on behalf of the parties.

A gift contract can be an alternative to a will if the donor wishes to arrange for the transfer of property to expected heirs during their lifetime.

Are heirs responsible for the debts of the deceased?

Upon the death of the testator, the heirs enter into the legal position of the deceased and acquire the inheritance on that day. By means of a ruling on inheritance, the probate court determines the scope of the inheritance and who the heirs are. The court only determines and does not decide on the transfer of property (inheritance) to the heirs. The ruling on inheritance is of an ascertainment nature.

The heirs are universal legal successors of the deceased, which means they inherit all the assets (property) of the deceased, as well as all the debts (liabilities).

Therefore, the answer is yes. The heirs also inherit the debts of the deceased.

However, the heirs are not personally liable for the debts of the deceased without limitation, but only up to the value of the inherited property. This means that the heir is not obligated to pay or fulfill more than the value of the inherited property to the creditors.

Additionally, the heirs are not liable for the debts of the deceased solely with the inherited property (e.g., only with specific inherited items, property rights), but with all their own property, limited to the value of the inherited property.

If there are multiple heirs, they are jointly liable for the debts of the deceased, meaning each is liable for the entirety or all debts and to each creditor, again limited to the value of the inherited property.

How do heirs find out if the deceased had debts?

The debts of the deceased are determined in the probate process when establishing the scope of the inheritance. The court carries out an inventory of the inheritance. Both assets and liabilities, which include all the debts of the deceased, are part of the inheritance. However, it is not necessary for the court to determine all the debts in the inventory of the inheritance. In the best-case scenario, all the creditors of the deceased will register their claims in the probate process, and all creditors and their claims will be known to the heirs.

However, creditors are not obliged to do so, and the failure to register the claims does not result in the termination of the debts. The heirs still inherit them, even if they were not aware of them.

The heirs are universal legal successors of the deceased and step into the legal position of the deceased in all legal (property law) relationships.

It is also possible that the deceased was heavily indebted, but the heirs only find out about it after their death or even after the final ruling on inheritance. These situations are covered by the provisions of the Financial Operations, Insolvency Proceedings and Compulsory Dissolution Act (ZFPPIPP).

Can an heir absolve themselves of responsibility for the deceased's debts by renouncing the inheritance?

An heir has the option to not accept the inheritance by making a statement during the probate process renouncing the inheritance. As a result, they are no longer an heir and do not inherit, meaning they are not legally succeeding the deceased, and therefore, they are not responsible for the (uninherited) debts of the deceased.

Specific rules apply to renouncing the inheritance. There is a prescribed deadline for it.

Since there is a presumption that persons entitled to inherit accept the inheritance, if they do not wish to accept it, they must expressly state this by making a statement renouncing the inheritance. The statement renouncing the inheritance can be submitted until the end of the probate proceedings, i.e., until the end of the first-instance proceedings.

The renunciation of inheritance is irrevocable, but under certain conditions, it is possible to request its annulment (e.g., by filing a lawsuit to annul the renunciation of inheritance due to force, threat, deception, essential mistake).

If an heir has already disposed of the inheritance, they can no longer renounce the inheritance.

What does renunciation of inheritance in favor of another heir mean?

It is necessary to distinguish a renunciation of inheritance statement from a renunciation of inheritance in favor of another heir. In this case, such a statement is considered as a transfer of the inheritance share, which means that the heir who renounces (transfers) the share has accepted the inheritance and transferred it to another heir by means of the statement (renunciation).

It is considered that the heir, upon transferring the inheritance share to another heir, has disposed of the inheritance and is therefore liable for any debts of the deceased up to the value of the transferred inheritance share.

Who inherits when an heir renounces the inheritance?

The renunciation of inheritance also applies to the descendants of the renouncing heir, and their share of the inheritance is distributed among the remaining co-heirs in proportion to the size of their shares.

If a testamentary heir renounces the inheritance, the same applies unless the will states otherwise.

In the renunciation of inheritance statement, the heir can specify that they renounce the inheritance only on their own behalf, which results in the fiction that the heir died before the deceased. Their share of the inheritance is then distributed to their descendants (rather than the remaining co-heirs).

If the descendants are minors, the approval of the competent social welfare center is not required for renunciation.

If all the heirs renounce the inheritance, the estate passes to the state.

Renunciation of inheritance and renunciation of unopened inheritance - legal consequences, notarial deed?

It is necessary to distinguish between the renunciation of inheritance and the renunciation of unopened inheritance as legal institutes.

Renunciation of unopened inheritance means renouncing the future inheritance by a descendant or spouse based on an agreement (contract) on the renunciation of unopened inheritance, which must be concluded in the form of a notarial deed. Therefore, it pertains to the situation before the death of the deceased or before the opening of inheritance.

After the death of the deceased, after the opening of inheritance, it is possible to renounce the inheritance only by means of a unilateral statement of intent submitted in the probate process, i.e., by making a statement renouncing the inheritance.

The legal consequences of renouncing unopened inheritance are the same as the legal consequences of renouncing inheritance after the opening of inheritance, meaning such person does not inherit.

What if the heirs are unknown: public notice to unknown heirs and request for delivery of the estate?

If the heirs are unknown or it is not known whether there are any heirs, the court summons those who believe they have a right to the inheritance to appear before the court by means of a public notice.

If no heir appears after one year from the publication of the public notice, the estate is declared as state property and handed over to the competent state authority.

An heir who appears after the estate has been handed over to the state has the right to request the estate or their corresponding share within the legally prescribed time limit.

The right to claim the estate as the deceased's heir against a good-faith possessor expires within one year from the date the heir becomes aware of their right and the possessor of the estate, but no later than ten years, counting from the deceased's death for a statutory heir and from the declaration of the will for a testamentary heir. Against a dishonest possessor (e.g., one who knew they inherited unjustly and concealed the rightful heir in the probate process), this right expires within twenty years.

How is an inheritance taxed?

According to the provisions of the Inheritance and Gift Tax Act, first-degree heirs (i.e., descendants and spouse) or heirs equal to first-degree heirs (i.e., sons-in-law, daughters-in-law, stepchildren, and heirs or recipients who lived with the deceased or donor in a registered same-sex partnership) are exempt from inheritance tax.

All other heirs (individuals) pay tax based on the degree of kinship according to the progressive scale specified in the Inheritance and Gift Tax Act.

The subject of taxation under the law is the property received by an individual as inheritance (or gift), which is not considered income under the Personal Income Tax Act or income under the Corporate Income Tax Act (if the heir is a legal entity).

Property includes real estate, movable property, property rights, and other rights in rem. Securities and money are also considered movable property. A bequest is also considered a gift. If the inheritance (gift) only consists of movable property, it is not subject to taxation if the total value of the movable property is less than EUR 5,000.

 

Attorney Jurij Kutnjak from Slovenia, Maribor offers comprehensive legal assistance in inheritance and handling all inheritance law issues: from drafting wills and concluding contracts with inheritance law elements (contract for life interest, contract for lifetime support, handing over contract) to representation in probate proceedings and possible litigation related to the estate or inheritance throughout Slovenia.

To schedule a consultation regarding inheritance and representation in the probate process, call attorney Jurij Kutnjak during business hours at the phone number 00 386/2/25-23-780 or send an email to info@odvetnik-kutnjak.si.

Legal Documents:

e-forms
uthorization for representation
will, revocation of will, inheritance statement, renunciation of inheritance, proposal for the issuance of a European certificate of inheritance

Legislation:

• Inheritance Act - ZD, http://pisrs.si/Pis.web/pregledPredpisa?id=ZAKO317
• Inheritance of Agricultural Holdings Act - ZDKG, http://www.pisrs.si/Pis.web/pregledPredpisa?id=ZAKO383
• Financial Operations, Insolvency Proceedings and Compulsory Winding-up Act - ZFPPIPP, http://pisrs.si/Pis.web/pregledPredpisa?id=ZAKO4735
• Court Fees Act - ZST-1, http://pisrs.si/Pis.web/pregledPredpisa?id=ZAKO4729
• EU Inheritance Regulation, https://eur-lex.europa.eu/legal-content/SL/TXT/PDF/?uri=CELEX:32012R0650...
• and others ...

 

Judicial Practice:

• Supreme Court of the Republic of Slovenia, https://www.sodnapraksa.si/