Inheritance in Slovenia

Updated on Monday 02nd September 2019

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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 his/her 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 situation. Our law firm in Slovenia can provide more details on the legislation regulating inheritance matters in this country.

Types of wills in Slovenia

The inheritance legislation applicable in Slovenia stipulates that a person who wants 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 or a will that is signed in the presence of witnesses;
• a will signed in front of a Slovenian court or a will signed in a foreign country;
• a will signed on a Slovenian vessel – this can apply in the case of persons working in the shipping industry;
• a will signed during a time of emergencies (such as wars);
• an international will signed by Slovenian citizens.

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 minimum conditions referring to the eligibility of the document. Our team of lawyers in Slovenia can assist citizens in drafting a specific type of will.

In order for a Slovenian will to be recognized here, it must be completed in a form that is prescribed under the Inheritance Act. Thus, a Slovenian will can be completed as a holographic will, which means that the testator (the person signing the will) wrote the respective document by himself/herself (as mentioned by the Article 63 of the Inheritance Act).

The will in Slovenia can also be validated as a court will. In this case, the testator requests the Slovenian court to complete the document and, after the will is drawn, the testator will read the respective document, and sign it in the presence of two witnesses.

In the case in which the testator does not know how to read, the document will be read by the judge, as well as by the testator’s witnesses. The procedures available in this particular case are prescribed under the Articles 65 and 66 of the Inheritance Act, which can be detailed by our team of Slovenian lawyers.

As presented earlier, a Slovenian citizen may also complete his or her will on a foreign territory; in this case, the presence of a consular representative of Slovenia will be required; the will compiled on a Slovenian vessel can be done by the captain of a ship, as stipulated by the Article 70 of the act. Wills that are signed during emergency situations can be compiled by the commander (or they can be signed in front of the commander) for the benefit of a person who belongs to a military unit.

What are the requirements for an international will in Slovenia?

The Inheritance Act in Slovenia recognizes a wide category of wills and, amongst these, Slovenian citizens can also complete an international will, which has to be compiled in a written form. However, it is necessary to know that the document does not need to be written by hand by the testator. More importantly, it can be completed in any language; our team of Slovenian lawyers can provide more details on this type of document, which is characterized by the following:

• it can be signed in front of a judge of a competent court at the request of the testator;
• provided that the international will is signed on a foreign territory, this should be done in front of a consular representative of Slovenia;
• the document has to be signed in front of two witnesses;
• the document can also be signed by another person, appointed by the testator;
• this can apply if the testator is not able to sign the document for various reasons.

Are there any other types of Slovenian wills?

Besides the international will, the legislation in Slovenia provides the possibility of establishing an oral will; this can be done as long as the testator finds himself/herself in exceptional situations that can’t allow the respective person to sign one of the wills presented up until now. In this case, the testator will need two witnesses, who must be persons that are accepted under the provisions of the Article 73 of the Inheritance Act.

In Slovenia, the citizens may also sign a notarial will, which is defined under the regulations of the Notaries Act. It is registered as a notarial record, containing the words dictated by the testator. It is necessary to know that the Slovenian legislation does not provide a legal framework for the authentication of any of the wills that can be signed here; thus, the testators do not need to observe any special requirements once they have signed a will; our law firm in Slovenia can provide more information on the law referring to Slovenian wills.

The will can be kept by the testator once it is signed, but it can also be deposited in a notary’s office; this is not legally required, but it is safer to have the document kept by a third party, thus avoiding the possibility of losing the will. Those interested in inheritance matters in Slovenia must know that the legal age at which a person can sign a will is 15 years old.

Inheritance tax in Slovenia

Persons interested in civil matters in Slovenia 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;
• class 2 heirs are imposed with a tax that ranges between 5% to 14% from the value of the assets;
• heirs that are included in the class 3 category can pay a tax of 8-17%;
• class 4 heirs are charged with higher rates - 12-39%.

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%. Persons interested in matters concerning Slovenian inheritance are invited to contact our attorneys in Slovenia for legal representation.

Our team of lawyers in Slovenia can offer more details on other aspects deriving from the inheritance law in this country; for example, our attorneys can assist persons inheriting a property in this country with advice on the procedures that have to be followed in order to change the ownership of a Slovenian property.