Inheritance Proceedings — A Complete Guide for the Bereaved in 2026

Introduction

We understand that you are going through one of the most difficult periods of your life. The loss of a loved one is painful in itself — and the need to deal with legal matters surrounding the estate deepens this grief further. Terms such as "estate proceedings", "court commissioner" or "reservation of inventory" can seem daunting, especially if you are encountering inheritance proceedings for the first time.

We have an important message for you: you do not have to initiate inheritance proceedings yourself. In the Czech Republic, the entire process is triggered automatically — the registry office (matriční úřad) records the death and notifies the relevant court, which appoints a notary. The notary will invite you to the first hearing, usually within a few weeks of the death. Your task is simply to prepare the necessary documents and attend the scheduled appointments.

This article will explain step by step how inheritance proceedings work, how long they take, how much the notary's fee costs, how renouncing inheritance works and what to expect at the hearing. You will find clear tables with fees, comparison tables for decision-making and a checklist of documents to bring with you.

This guide is intended for all bereaved persons in the Czech Republic — whether you are inheriting a flat, a bank account, a family house, a car, or are concerned that the inherited debts may exceed the assets. If you are still dealing with the first steps after a death, we recommend starting with our guide What to Do When Someone Dies.

The information in this article is current as of March 2026 and is based on the valid text of Act No. 89/2012 Coll. (Civil Code), Act No. 292/2013 Coll. (on special court proceedings) and Decree No. 196/2001 Coll. (on notary fees). We recommend verifying current details on the portal portal.gov.cz.

What Are Inheritance Proceedings and How Are They Initiated

Inheritance proceedings (officially "řízení o pozůstalosti" — estate proceedings) are a legally prescribed process in which the assets and debts of the deceased are ascertained, the heirs are identified and a decision is made on who inherits what. In the Czech Republic, proceedings are initiated automatically after every death — there is no need to submit any application or petition.

How Proceedings Are Initiated

The entire process begins at the registry office (matriční úřad). Once the registry records the death in the register of deaths and issues the death certificate (úmrtní list), it sends this information to the relevant district court. The court then, on the basis of its schedule, appoints a specific notary to conduct the proceedings as a so-called court commissioner (soudní komisař). The notary in this case is not merely a private lawyer — they act on behalf of the court and their decisions are legally binding.

The legal basis for inheritance proceedings comprises in particular:

• Act No. 89/2012 Coll. (Civil Code) — substantive law governing inheritance (who inherits, classes of heirs, wills, inheritance contracts)
• Act No. 292/2013 Coll. (on special court proceedings) — procedural rules for estate proceedings
• Decree No. 196/2001 Coll. — the notary's fee as court commissioner

Inheritance Proceedings Are Mandatory

Unlike in some other countries, inheritance proceedings in the Czech Republic are mandatory and cannot be circumvented — even if the deceased left a will, an inheritance contract or if there is a sole heir. Without a final decision on the inheritance, it is not possible to transfer real property in the Land Registry (katastr nemovitostí), manage the deceased's bank accounts or gain access to other assets.

Will, Inheritance Contract and Statutory Succession

The Civil Code distinguishes three basic titles on which inheritance is based:

1. Inheritance contract (dědická smlouva, Sections 1582–1593 of the Civil Code) — the strongest title, taking precedence over a will and statutory succession. It is concluded during the testator's lifetime in the form of a notarial deed.
2. Will (závěť, Sections 1494–1581 of the Civil Code) — a unilateral legal act by which the testator determines who will inherit. It may be holographic (entirely in one's own hand), in the form of a notarial deed, or made in the presence of witnesses.
3. Statutory succession (zákonná dědická posloupnost, Sections 1633–1641 of the Civil Code) — if the testator left neither a will nor an inheritance contract, inheritance follows the law in six classes of heirs.

If no heir exists in any class and the deceased left neither a will nor an inheritance contract, the estate passes to the state as so-called escheat (odúmrť).

Difference Between Inheritance Proceedings and a Will

A will is a document in which the testator specifies to whom their assets should pass. Inheritance proceedings are a court process in which it is ascertained whether a will exists, whether it is valid, and at the end of which the court (through the notary) issues a decision on who actually inherits. Even with a valid will, inheritance proceedings must take place — the will itself does not transfer assets.

Course of Inheritance Proceedings — Step by Step

Inheritance proceedings take place in four main phases: initiation and preliminary hearing, ascertainment of assets and debts, hearing with heirs and issuance of the inheritance decision. Without complications, the entire process typically takes 2 to 6 months from the date of death.

Phase 1: Initiation of Proceedings

After receiving the notification of death from the registry office, the district court initiates estate proceedings and appoints a notary. This happens automatically — it requires no action on your part.

Phase 2: Preliminary Hearing

The notary invites the person who arranged the funeral to the first hearing (the so-called preliminary hearing, předběžné šetření) — as this person is recorded by the registry. This hearing usually takes place 1 to 4 weeks after the death.

At the preliminary hearing, the notary ascertains:

• Basic details about the deceased (marital status, children, parents)
• Whether a will, inheritance contract or codicil exists
• The approximate scope of assets and debts
• Contact details for other potential heirs
• Whether the deceased was married (due to community property of spouses)

Phase 3: Ascertainment of Assets and Debts

The notary conducts their own investigation into the deceased's assets and liabilities. They contact in particular:

• Land Registry (katastr nemovitostí) — real property (flats, houses, land)
• Banks and savings institutions — bank accounts, savings, fixed-term deposits
• Central Securities Depository — shares, bonds
• Vehicle Register — cars, motorcycles
• Insurance companies — life insurance, pension savings
• Tax authorities — any tax arrears
• Enforcement Office — executions and court receivables

The notary also calls upon the heirs to document any other assets or debts of which they are aware.

Phase 4: Hearing with Heirs

After ascertaining the scope of the estate, the notary convenes a hearing to which all heirs are invited. At this hearing:

• The notary informs the heirs of the scope of assets and debts
• The notary advises the heirs of their right to renounce the inheritance (1-month deadline)
• The notary advises the heirs of the option to assert a reservation of inventory (výhrada soupisu)
• The heirs may conclude an inheritance agreement (dědická dohoda) on the division of assets
• If the heirs do not agree, the notary decides according to the statutory shares

Phase 5: Inheritance Decision

At the conclusion of proceedings, the notary issues an inheritance decision (usnesení o dědictví), which confirms:

• Who is an heir and what share they have inherited
• What assets and debts pass to the individual heirs
• The amount of the notary's fee and disbursements

The decision becomes final and binding 15 days after delivery to the last participant in the proceedings (provided no one appeals). After the decision becomes final, you can take it to the Land Registry, the bank or other institutions and transfer the inherited assets into your name.

Approximate Timeline of Inheritance Proceedings

Data current as of March 2026. Timeframes may vary depending on the workload of the notary and the complexity of the estate. Source: portal.gov.cz — Řízení o pozůstalosti.

Simplified Proceedings (Negligible Estate)

If the value of the estate is so low that it does not exceed the reasonable costs of the funeral, the court may stay the proceedings and release the assets to the person who arranged the funeral. In such a case, it is not a matter of classical inheritance and the entire process is significantly shorter.

How Much Do Inheritance Proceedings Cost — Notary Fees in 2026

The notary's fee as court commissioner is set by Decree No. 196/2001 Coll. and depends on the value of the estate. For a typical estate valued at 1,500,000 Kč, the notary's fee is approximately 17,000 Kč (excluding VAT). VAT at 21% and the notary's disbursements are added to the fee.

Notary Fee Schedule (Decree No. 196/2001 Coll.)

The fee is calculated as the sum of percentage rates from the individual bands of the estate's value:

Examples of Notary Fee Calculations

Additional Costs

In addition to the notary's fee, you should expect the following costs:

• VAT 21% — added to the notary's fee (notaries are VAT payers)
• Notary's disbursements — postage, copying, verification (usually 500–2,000 Kč)
• Expert valuation — if property or a business needs to be valued (3,000–15,000 Kč)
• Court fee — in the event of an appeal against the decision (2,000 Kč)

No Inheritance Tax

Good news: there is no inheritance tax in the Czech Republic. Inheritance tax was abolished on 1 January 2014 by Act No. 340/2013 Coll. (Senate legislative measure on tax on the acquisition of immovable property). Inherited property is exempt from personal income tax under Section 4a of Act No. 586/1992 Coll., on income taxes.

The only financial obligation when inheriting is therefore the notary's fee and any disbursements. For most estates, the total costs of inheritance proceedings range between 5,000 and 30,000 Kč.

You Cannot Choose the Notary

Unlike ordinary legal services, in inheritance proceedings you cannot choose the notary. The district court assigns notaries on the basis of its schedule — it is a random assignment that ensures the impartiality of the proceedings. If you have concerns about the conduct of the assigned notary, you may file a complaint with the president of the relevant district court.

Amounts current as of March 2026 according to Decree No. 196/2001 Coll. Rates may change through amendment of the decree. Verify at portal.gov.cz.

Renouncing Inheritance — When and How

An heir has the right to renounce the inheritance — but must do so in writing before the notary within 1 month from the moment they were informed of this right. Renunciation is irrevocable and applies to the entire estate. There is, however, a milder alternative — the reservation of inventory (výhrada soupisu), which allows you to inherit but limits your liability for debts.

When to Consider Renouncing Inheritance

Renouncing inheritance comes into consideration particularly when:

• The deceased's debts exceed the value of the assets (negative estate)
• You do not know the precise extent of the debts and are concerned about hidden liabilities
• You wish to avoid any involvement in the inheritance proceedings
• You wish your share to pass to another heir (for example, your own child)

How Renunciation Works

1. The notary informs you of your right to renounce the inheritance (usually at the hearing)
2. 1-month deadline — from the moment of notification, you have 1 month to decide
3. Written declaration — you must renounce either orally on record before the notary or by written submission addressed to the court
4. Irrevocable — once you renounce the inheritance, the decision cannot be reversed
5. Entire estate — you cannot renounce only the debts and keep the assets

Reservation of Inventory — A Milder Alternative

If you are unsure whether debts exceed assets, you do not have to renounce the inheritance. You may assert a reservation of inventory (výhrada soupisu, Sections 1674–1679 of the Civil Code), which means:

• You accept the inheritance, but your liability for debts is limited to the value of the inherited assets
• If debts exceed assets, you will not pay the difference from your own resources
• You may assert the reservation of inventory within 1 month of being informed by the notary

If you do not assert the reservation of inventory and do not renounce the inheritance, you are liable for the deceased's debts in full — that is, even beyond the value of the inherited assets, with your own property.

Comparison: Renouncing Inheritance vs. Reservation of Inventory

Important Notice: Missing the Deadline

If you miss the 1-month deadline and make no declaration, it is deemed that you have not renounced the inheritance and have not asserted the reservation of inventory. This means you inherit — including full liability for the deceased's debts. Take this deadline very seriously.

Common Situations and Complications

Every inheritance proceeding is different and in practice a number of situations arise that can extend or complicate the process. Below you will find an overview of the most common complications and how to deal with them.

Challenging a Will

A will may be challenged on several grounds:

• Formal defects — the will does not meet the statutory requirements (e.g. missing signature, date or witnesses in an allographic will)
• Lack of legal capacity of the testator — the will was drawn up at a time when the testator was not legally competent
• Duress or fraud — the will was coerced or arose as a result of fraud
• Forced heirs (nepominutelní dědici) — the testator's children have the right to a compulsory share (minor children at least 3/4 of the statutory share, adult children at least 1/4), and if the will curtails this, they may assert their right

Disputes over a will are resolved by the court and can significantly extend inheritance proceedings — by months or even years.

Community Property of Spouses (společné jmění manželů — SJM)

If the deceased was married, the community property of spouses must first be settled. Half of the assets in the SJM belongs to the surviving spouse and is not part of the estate. The subject of inheritance proceedings is only the other half of the assets in the SJM plus the deceased's separate property.

Example: A married couple owns a flat valued at 4,000,000 Kč in community property. Half of the flat (2,000,000 Kč) belongs to the surviving spouse. Only the other half (2,000,000 Kč) becomes part of the estate and is inherited.

Unknown Heirs

If it is not known whether other heirs exist (e.g. children born out of wedlock, heirs under a will deposited abroad), the notary may issue a summons for heirs to register via the court's official notice board. The deadline for registration is usually 3 months. This can substantially extend the proceedings.

Debts Exceeding Assets (Over-Indebted Estate)

If the estate is over-indebted (debts exceed assets), the following options exist:

• Renounce the inheritance — see above
• Reservation of inventory — inherit but be liable for debts only up to the value of the assets
• Liquidation of the estate — the court orders liquidation, assets are monetised and distributed among creditors. Heirs receive nothing but are not liable for the remaining debts

Cross-Border Inheritance

If the deceased owned property abroad or was a foreign national, inheritance proceedings are governed by EU Regulation No. 650/2012 (for EU member states). As a rule, the law of the state in which the deceased had habitual residence applies. Cross-border proceedings tend to be more complex and require cooperation with notaries or courts in the relevant countries.

Disputes Between Heirs

If the heirs cannot agree on the division of assets, several options exist:

• Mediation — out-of-court dispute resolution with the help of a mediator (faster and less expensive)
• Decision by the notary — the notary divides the assets according to statutory shares
• Court proceedings — an heir may appeal against the notary's decision to the district court

Disputes between heirs are unfortunately a frequent cause of proceedings being prolonged. If possible, try to reach an agreement — it saves time, money and personal relationships.

What to Prepare for the Hearing with the Notary — Checklist

It is important to come prepared to the hearing with the notary. Well-prepared documents can significantly speed up the entire proceedings. Below you will find a checklist of documents and information to bring with you.

Documents About the Deceased

• Death certificate (úmrtní list) — original or certified copy
• Identity card of the deceased (if available)
• Birth certificate of the deceased (if available)
• Marriage certificate (if the deceased was married)
• Divorce decree (if the deceased was divorced)

Documents About Assets

• Title deed (list vlastnictví) from the Land Registry (extract as at the date of death)
• Information about bank accounts — account numbers, names of banks
• Vehicle registration certificate (velký technický průkaz) — if the deceased owned a car
• Insurance contracts — life insurance, pension savings
• Shares, bonds, unit certificates — extracts from records
• Building savings contracts, fixed-term deposits
• Tenancy agreements (if the deceased rented out property)

Documents About Debts

• Overview of loans and mortgages — contracts, outstanding balances
• Enforcement orders (if any)
• Arrears on rent, energy bills, taxes

Documents About Inheritance

• Will (závěť) — if you are aware of its existence or have a copy
• Inheritance contract (dědická smlouva) — if one exists
• Proof of payment for the funeral — invoice and confirmation of payment

Your Documents

• Your identity card (valid)
• Contact details for other heirs — names, addresses, telephone numbers

Practical Advice

• The notary verifies most information independently (Land Registry, banks, registers), but your documents can significantly speed up the process
• If you do not have a particular document, inform the notary — you do not need to postpone the proceedings
• If you do not know about all the deceased's assets, tell the notary at least what you do know — concealing information may have legal consequences
• Bring a notepad to the hearing — the notary will share a great deal of important information with you

While you wait for the first hearing with the notary, it may be a comfort to create a memory page for your loved one — a place where the whole family can share photographs and stories.

Frequently Asked Questions

How long do inheritance proceedings take?

Inheritance proceedings without complications typically take 2 to 6 months from the date of death. The notary convenes a preliminary hearing usually 1 to 4 weeks after the death. If the heirs agree and there are no disputes over the will or estate, proceedings may be concluded within 3 months. In cases of disputes, unknown heirs or extensive assets, proceedings can extend to a year or longer.

Do I have to pay inheritance tax?

No. Inheritance tax was abolished in the Czech Republic on 1 January 2014 by Act No. 340/2013 Coll. Inherited property is not subject to any inheritance tax. Inheritance is also exempt from personal income tax under Section 4a of Act No. 586/1992 Coll. The only financial obligation is the notary's fee and any disbursements.

Can I choose the notary for inheritance proceedings?

No. The notary is assigned by the district court on the basis of its schedule — it is a random assignment and you cannot choose or change the notary. The notary is appointed by the court as a court commissioner and has a legal duty to conduct the proceedings impartially. If you have concerns about the notary's conduct, you may file a complaint with the president of the relevant district court.

What happens if I renounce the inheritance?

Renouncing inheritance is irrevocable and applies to the entire estate — you cannot renounce only the debts and keep the assets. Your share passes to the next heirs in order according to the law. You must renounce the inheritance in writing before the notary within 1 month from the moment the notary informed you of your right to renounce. After the deadline expires, it is deemed that you have not renounced the inheritance.

Who inherits if the deceased had no will?

If the deceased left no will, inheritance contract or codicil, inheritance follows the law in six classes of heirs. In the first class, the children and spouse of the deceased inherit in equal shares (the spouse at least one quarter). If no one from the first class inherits, the second class takes effect (spouse, parents, cohabiting person), and so on. If no heir exists, the estate passes to the state as so-called escheat (odúmrť).

Must I disclose all accounts and property of the deceased to the notary?

Yes. As an heir, you are obliged to provide the notary with truthful and complete information about the assets and debts of the deceased that are known to you. Concealing assets or debts may have legal consequences — including liability for damages towards other heirs. The notary also independently verifies assets through the Land Registry, banks and other institutions.

Summary

• Inheritance proceedings are initiated automatically — the registry informs the court, the court appoints a notary. You do not need to submit any application.
• Proceedings are mandatory in the Czech Republic — even if a will exists or there is a sole heir.
• Without complications, they take 2–6 months. With disputes, unknown heirs or cross-border assets, they may take longer.
• The notary's fee depends on the value of the estate — for an estate of 1,500,000 Kč, the fee is approximately 17,000 Kč + VAT 21%.
• There is no inheritance tax since 2014 — you pay only the notary's fee and disbursements.
• You cannot choose the notary — they are assigned by the court on the basis of its schedule.
• Renouncing inheritance must be done within 1 month of being informed by the notary. It is irrevocable and applies to the entire estate.
• Reservation of inventory is a milder alternative — it limits your liability for debts to the value of the inherited assets.
• Prepare for the hearing — death certificate, documents on assets and debts, proof of payment for the funeral and contact details for the heirs.
• In the first class of heirs, children and spouse inherit in equal shares.
• For married couples, the community property of spouses is settled first — half belongs to the surviving spouse and is not part of the estate.

Related Articles

• What to Do When Someone Dies — Step by Step
• Documents Required for a Funeral in the Czech Republic
• Funeral Allowance 2026 — Who Is Entitled and How to Apply
• How Much Does a Funeral Cost in the Czech Republic in 2026
• How to Arrange a Funeral in the Czech Republic

While You Deal with Formalities — Consider a Digital Memorial

Inheritance proceedings, documents and meetings with the notary — these are all necessary steps that you must manage. But alongside the formalities, there is something more personal: preserving the memory of your loved one for the whole family.

Create a memory page on Kinmory — a place where you can share photographs, stories and shared experiences. Anyone in the family can access it, from anywhere in the world.

Create a Memory Page on Kinmory