The debtor has died. Recovering a debt from the heirs

The debtor, perhaps a sole trader, has died. An invoice remains unpaid, enforcement has been postponed and the heirs have not yet been identified. The creditor may be unsure whom to approach. As a rule, however, the debt does not disappear when the debtor dies.

The following statutory quotation is reproduced in its original Slovak wording.

Smrťou dlžníka povinnosť nezanikne, ibaže jej obsahom bolo plnenie, ktoré mal osobne vykonať dlžník.

Section 579(1) of the Slovak Civil Code

A monetary debt therefore passes to the heirs. The Slovak Civil Code, together with the Code of Civil Non-Contentious Procedure and the Enforcement Code, determines how much they are liable for and how the debt can be recovered. This article describes Slovak law in force on 24 October 2026 and relies on Act No. 40/1964 Zb., the Civil Code, in the version effective from 31 July 2026.

How much is an heir liable for?

An heir is liable for the deceased’s debts that pass to them on death, together with reasonable funeral expenses, but only up to the value of the inheritance they acquire (Section 470(1) of the Civil Code). If there are several heirs, their liability is proportionate to the share of the estate each receives (Section 470(2)). Each heir is therefore liable only for their corresponding share.

The court determines the value of the estate. Based on an inventory of assets and debts, it issues an order establishing the general value of the assets, the amount of the debts and the net value of the estate, or the amount by which its debts exceeded its assets at the time of death (Section 200 of the Code of Civil Non-Contentious Procedure).

An heir may reject the inheritance within one month after the court informs them of this right and the consequences of rejection. The court may extend this period for serious reasons (Section 464 of the Civil Code). An heir whose conduct has already shown that they do not intend to reject the inheritance can no longer do so (Section 465). For creditors, it matters that an estate acquired by no heir passes to the state (Section 462). The state is then liable for the deceased’s debts in the same way as an heir (Section 472(1)).

Notifying a claim in inheritance proceedings

The court opens inheritance proceedings of its own motion once it learns of the death (Section 174(2) of the Code of Civil Non-Contentious Procedure). The civil registry reports the death (Section 173), and the court appoints a notary to conduct the proceedings (Section 161(1)). Territorial jurisdiction generally lies with the court for the district in which the deceased had their permanent residence (Section 158).

A creditor is not an ordinary party to inheritance proceedings. The law gives them party status only in connection with an agreement with the heirs settling their claim, an agreement to hand over an over-indebted estate, and, if they have lodged a claim, after an order for liquidation of the estate becomes final (Section 168). The court nevertheless identifies and lists the deceased’s debts (Section 197). It therefore makes sense to notify the notary of the claim and support it with the contract, invoices or a judgment.

If debts are disputed between the parties, the court merely records that they are disputed and disregards them when calculating the net value of the estate. This does not apply if the disputed facts have been determined by a final judgment before the inheritance proceedings end (Section 198). If the heirs deny the claim, the creditor can pursue it by bringing an action against them.

At the heirs’ request, the court issues an order inviting creditors to notify their claims within a specified period. The period must be at least one month. The order is published on the court’s notice board and website and on the website of the Slovak Chamber of Notaries (Section 199).

When debts exceed the assets

If the estate is over-indebted, the heirs may agree with creditors to hand it over in settlement of the debts. The court approves the agreement if it does not contravene the law or good morals (Section 471(1) of the Civil Code). If no agreement is reached, the court may order liquidation of the estate even without an application (Section 205(1) of the Code of Civil Non-Contentious Procedure).

The following quotation is the first sentence of Section 205(3), in the original Slovak.

O nariadení likvidácie vydá súd uznesenie, v ktorom vyzve veriteľov, aby si prihlásili svoje pohľadávky v lehote, ktorú v uznesení určí, ktorá nesmie byť kratšia ako jeden mesiac s uvedením výšky, právneho dôvodu a spôsobu zabezpečenia, a upozorní ich, že pohľadávky, ktoré nebudú pri likvidácii uspokojené, zaniknú.

Section 205(3) of the Slovak Code of Civil Non-Contentious Procedure

Once the liquidation order becomes final, enforcement proceedings against the deceased’s assets are discontinued (Section 206(1)). The notary sells the assets, and the court distributes the proceeds among creditors (Sections 207 and 208). When liquidation is finally completed, creditors’ unsatisfied claims against the heirs are extinguished. If further assets of the deceased are later discovered, the court distributes them among creditors up to the amount of their unsatisfied claims (Section 209).

For an over-indebted estate, the invitation to creditors under Section 199 is particularly important. Heirs are not liable to creditors who failed to notify their claims despite the court’s invitation if payment of the other creditors has exhausted the value of the inheritance (Section 471(2) of the Civil Code).

When court proceedings or enforcement are already under way

If the debtor dies during litigation, the court considers the nature of the dispute and decides whether to discontinue the proceedings or continue them. In a property dispute, it generally continues with the heirs or with those to whom the obligation has passed according to the outcome of the inheritance proceedings, once those proceedings have ended. If the nature of the dispute permits, it may continue earlier (Section 63 of the Code of Civil Contentious Procedure).

The following enforcement procedure applies to proceedings commenced on or after 1 April 2017. Earlier proceedings are generally completed under the rules in force until 31 March 2017, subject to the exceptions in the transitional provisions (Section 243h of the Enforcement Code).

If the debtor dies during enforcement, the enforcement officer postpones it until the inheritance proceedings end (Section 38(1) of the Enforcement Code). Enforcement then continues, on the basis of an addendum to the court’s authorisation, against the heirs or the authority administering an estate that has passed to the state. The notice of continuation specifies the amount for which each heir is liable (Section 38(2)).

Each heir may apply to have enforcement discontinued, just as when enforcement first begins. Until the period for making that application expires without an application, or until the court’s decision on an application becomes final, the enforcement officer may not secure assets of the heirs other than those they inherited (Sections 38(3) and (4)). If the court discontinues enforcement because an heir is not liable for the debt, that does not bar the creditor from bringing an action against the heirs (Section 38(5)). If the inheritance proceedings were discontinued because the debtor left no assets or only assets of negligible value, the enforcement officer discontinues enforcement (Section 61n(1)(a)).

Limitation periods also need attention during inheritance proceedings. Under Section 111 of the Civil Code, a change in the identity of the debtor does not itself affect the running of the limitation period. Where limitation of the claim is governed by that Code, Section 112 links the suspension of the period to asserting the right in time before a court or another competent authority and duly continuing the proceedings. Do not therefore assume, without assessing the particular claim, that notifying the notary will also resolve the limitation issue. The correct procedure and the persons against whom the claim should be brought need to be identified in time. Our answer on when a claim becomes time-barred explains the applicable periods.

How we can help

We assess claims against heirs, notify the notary and represent you in the next steps through our debt recovery service in Slovakia. If enforcement is already under way, we monitor the next steps against the heirs as part of our enforcement service. Where the heirs are willing to pay in instalments, we prepare an acknowledgment of debt and repayment schedule. Our article from a payment order to enforcement explains the process from the beginning.