Introduction > Notary´s Agenda > Inheritance

Inheritance

A notary, by a court appointment, holds inheritance proceedings. A notary is an expert in inheritance law and in the inheritance proceedings acts as an impartial body, not chosen by the parties, but appointed by a court.

A notary identifies the deceased person's heirs and his/her assets.

Inheritance rules are incorporated in the civil code. It guarantees inheritance to the deceased's person legal heirs and his/her testament heirs. In case, there are no legal or testament heirs, the inheritance goes to the state. The heirs inherit not only the assets, but also the debts (up to the amount of the inherited assets).

Inheritance is taxed, but close family (a spouse, children, parents, brothers and sisters of the deceased) are exempt from the tax.

Further information is on the web site of The Society of Notaries of The Czech Republic www.nkcr.cz (Notarial Services/Succession).