The debt is not extinguished by the debtor’s death. It passes to the heirs. In Slovakia, each heir is liable only up to the value of the inheritance they receive, and the creditor can obtain payment through succession proceedings, an action against the heirs or enforcement that continues after the succession proceedings have concluded. In Czechia, liability is generally limited to the value of the inheritance only for an heir who has reserved the right to an inventory of the estate. If debts exceed the assets and the court orders liquidation of the estate, in both countries the decisive issue is whether the creditor files the claim within the period set by the court.
You issued an invoice to a sole trader or another individual who has since died, and you do not know the heirs. A monetary debt is not extinguished by the debtor’s death. Under both the Slovak and Czech Civil Codes, it passes to the heirs. However, the rules differ as to the extent of the heirs’ liability and the steps the creditor must take. Regulation (EU) No. 650/2012 determines which law applies. As a rule, the applicable law is that of the country in which the deceased was habitually resident at the time of death (Article 21(1)), and that law also governs liability for debts forming part of the estate (Article 23(2), letter g)).
In Slovakia, an heir is liable up to the value of the inheritance
The debtor’s death does not extinguish an obligation unless it required personal performance by the debtor (Section 579(1) of the Civil Code). The law limits the extent of an heir’s liability:
The following quotation is reproduced in its original language:
Dedič zodpovedá do výšky ceny nadobudnutého dedičstva za primerané náklady spojené s pohrebom poručiteľa a za poručiteľove dlhy, ktoré na neho prešli poručiteľovou smrťou.
Where there are several heirs, each is liable in proportion to what they received relative to the entire estate (Section 470(2)). If no heir inherits the estate, it passes to the state, which is liable for the debts in the same way as an heir (Section 462 and Section 472(1)).
A creditor is not ordinarily a party to succession proceedings. A creditor is a party only in connection with an agreement with the heirs to settle the claim, an agreement to transfer an overindebted estate to creditors, or after liquidation of the estate has been ordered, if the creditor has filed a claim (Section 168 of the Code of Civil Non-Contentious Procedure, Act No. 161/2015 Z. z.). However, the court also establishes the deceased’s debts (Section 197), so you should notify the notary handling the estate of your claim and provide supporting documents. A disputed claim that has not yet been determined by a final court judgment is disregarded by the court when calculating the net value of the estate, leaving an action against the heirs as the available route (Section 198). If, at the heirs’ request, the court invites creditors to notify their claims (Section 199), a creditor who fails to respond may lose the opportunity to obtain payment if other creditors exhaust the value of the estate (Section 471(2) of the Civil Code).
Where an estate is overindebted and the heirs and creditors do not agree on its transfer to the creditors, the court may order liquidation. It will invite creditors to file their claims within a period of at least 1 month, and claims not satisfied in the liquidation will be extinguished as against the heirs (Section 205, paragraphs 1 and 3, and Section 209). The enforcement officer will stay any enforcement already underway until the succession proceedings conclude and will then continue against the heirs (Section 38(1) of the Enforcement Code). However, if the court orders liquidation of the estate, enforcement against the deceased’s assets is discontinued when that order becomes final (Section 206(1) of the Code of Civil Non-Contentious Procedure). The article the debtor has died: how to recover a claim from the heirs (forthcoming) (in Slovak) discusses the Slovak procedure in more detail.
In Czechia, reservation of the right to an inventory is decisive
The deceased’s debts pass to the heirs (Section 1701(1) of Act No. 89/2012 Sb.). Until the court confirms an heir’s acquisition of the inheritance, the creditor may pursue payment only against the person administering the estate and obtain satisfaction only from estate assets (Section 1703 of Act No. 89/2012 Sb.). The extent of liability depends on the heir’s decision:
- An heir who reserves the right to an inventory (výhrada soupisu) pays debts only up to the value of the inheritance received (Section 1706). The same applies where the court has ordered an inventory of the estate in the interests of a person entitled to special protection. The heir must reserve this right within 1 month of being informed of it by the court; the court will extend the period for compelling reasons (Section 1675 of Act No. 89/2012 Sb.). A creditor may claim from that heir no more than the amount corresponding to the heir’s share of the inheritance (Section 1707).
- An heir who does not reserve the right to an inventory pays the debts in full, and where there are several such heirs, they are jointly and severally liable (Section 1704).
Outside liquidation, a creditor is a party to Czech succession proceedings if they have applied for separation of the estate or an inventory (Section 112 of Act No. 292/2013 Sb. on Special Judicial Proceedings). If the creditor is concerned that the heir may themselves be overindebted, the creditor may apply, before the inheritance is confirmed, for the estate to remain separate from the heir’s assets. The creditor will then obtain payment from the separate estate. However, the creditor loses the right to pursue the heir’s other assets (Section 1709 and Section 1710 of Act No. 89/2012 Sb.). If an heir who has reserved the right to an inventory or the estate administrator applies for a notice inviting creditors to file their claims, a creditor who fails to file within the period has no claim against the heir if the notified claims have exhausted the estate. This does not apply if the creditor proves that the heir knew of the claim or if the claim is secured by a pledge, mortgage or another right in rem over an asset in the estate (Section 1711 and Section 1712).
Overindebted estates in Czechia
A creditor who substantiates their claim may also apply for liquidation of an overindebted estate (Section 195(1) of Act No. 292/2013 Sb.). In its order, the court will invite creditors to file claims within a period of at least 3 months from the date on which the order becomes final (Section 196(2)). Enforcement against estate assets is discontinued when that order becomes final (Section 198(1)). Claims not satisfied from the proceeds are extinguished when the proceedings conclude, even if the creditor did not file them (Section 277). The filing deadline is therefore decisive, and no relief is available for missing it (Section 240(1)). Filing a claim does not prevent the creditor from obtaining satisfaction from persons jointly and severally liable for the debt with the deceased or from security provided by third parties (Section 244(1)).
How we can help
We will assess the claim under the law governing the succession, pursue it in the succession proceedings and, if the court orders liquidation, ensure that the filing deadline is met. For a Slovak debtor, we act through our debt recovery service; for a Czech debtor, through our debt recovery in the Czech Republic service. Simply send us the invoices, the contract and the information you have about the deceased.
This answer provides general information on the law as at 3 October 2026. It does not constitute legal services or replace an assessment of an individual case. The details of your situation may differ. Book a consultation to discuss them.
