Inheritance in Slovenia
can be obtained in accordance with the regulations of the Inheritance Act
. The legal framework stipulates that the properties of a deceased person in Slovenia
will enter the ownership of its heirs
after the moment of death. It is important to know that the heirs
can also inherit the liabilities
which are associated with the respective properties, but only to a certain extent. In the case in which there are more heirs, the liabilities will be shared amongst them and our team of lawyers in Slovenia
can offer in-depth legal advice on the procedures applicable in this case.
Types of wills in Slovenia
The inheritance legislation applicable in Slovenia stipulates that a person who wishes to pass on his or her properties to the legal heirs may do so by completing a will. According to the Inheritance Act, a person may complete the following types of wills:
• a holographic will;
• a will signed in the presence of witnesses;
• a will signed in a foreign country;
• a will signed on a Slovenian vessel;
• a will signed during a time of emergencies (such as wars);
• an international will.
Our law firm in Slovenia
can provide assistance on the main requirements that have to be met in each of the above mentioned cases, as there is a set of requirements referring to the eligibility of the document.
Inheritance tax in Slovenia
Persons interested in civil matters
must know that, if they have inherited
a Slovenian property,
they will be required to pay an inheritance tax
, which is imposed during the transfer of the respective assets.
The procedure is completed in accordance with the family relations between the person signing the will and the recipients.
In Slovenia, there are four classes of recipients, as follows:
• class 1 – direct descendants, such as spouses;
• class 2 – parents, siblings and their direct descendants;
• class 3 – grandparents;
• class 4 – other categories.
The inheritance of a property in Slovenia
applicable to the first class of recipients is exempted from taxation, but in the case of the other categories, the applicable legislation stipulates an inheritance tax
varying from 5% to 39%.