Legal Q&A · Property Transfer

We are selling a listed cultural monument. Must we offer it to the state first?

Law as at 29 August 2026

Short answer

Yes. Anyone intending to sell a cultural monument or part of one must first offer it to the state in writing through the Slovak Ministry of Culture, specifying all sale terms. If the state does not accept within 60 days of receipt, its pre-emption right expires and the property may be sold to a third party. This duty does not apply to buildings merely located in a heritage area or protection zone that are not themselves listed monuments.

The state’s pre-emption right is the step most often overlooked when selling a protected historic property. A reservation agreement and buyer may already be in place before anyone realises that an offer should have been sent to the Ministry before signing. This is a statutory duty of the seller, and bypassing it introduces legal uncertainty that neither party wants.

When the state’s pre-emption right applies

If an owner intends to sell a cultural monument or part of one, they must offer it in writing to the state, represented by the Ministry. The offer must disclose all terms.

Section 23(1) of Act No. 49/2002 Coll., unofficial translation

The deciding factor is whether the property itself has been declared a cultural monument. This can be checked on the title sheet and in the register of immovable cultural monuments maintained by the Monuments Board of the Slovak Republic. A building merely situated in a heritage zone, reserve or protection zone, without being listed itself, does not have to be offered to the state. The duty concerns sales. The written offer to the Slovak Ministry of Culture must include every term of the intended sale, including the price.

How the offer works and when the right expires

If the state does not accept the offer within 60 days of its receipt, the pre-emption right expires.

Section 23(4) of Act No. 49/2002 Coll., unofficial translation

The 60-day wait is therefore the maximum delay that the offer introduces into the sale. If the state accepts, a state organisation designated by the Ministry must enter into a purchase agreement with you within 90 days of acceptance, unless otherwise agreed, and the state must pay the price offered by someone else. In practice, the state rarely accepts offers. Precisely because the step is usually a formality, it is easily forgotten and then missing from the document trail.

It also applies to a flat in a listed building

The Act refers to a monument “or part of one”. In an erratum to its handbook for owners, the Vademecum, the Monuments Board had to correct its own printed edition, which stated that selling a flat in a listed block did not require notification to a state authority. The correct position is the opposite. If you are selling a flat in a listed building, expect the same offer duty as for the whole building. This detail alone shows that even experienced people can get this issue wrong. Where there is doubt, check the property’s status before signing anything.

What to remember during the transfer

The seller must inform the other contracting party that the property is subject to protection under the Monuments Act. The completed change of ownership must be notified to the regional monuments authority and the municipality within 30 days (Section 28(3) of Act No. 49/2002 Coll.). The buyer will need approvals for alterations, as explained in a house in a heritage zone. A sale without first offering the property to the state risks a dispute over the validity of the transfer. We therefore recommend placing the offer at the very start of the sale timetable.

How we can help

We prepare and manage the offer to the Ministry, the purchase agreement and registration through our complete property transfer service. If you already have an agreement, we check it through our purchase agreement review. The property’s heritage status and proceedings before heritage authorities are covered by our property in a heritage area service.

If you are planning to sell a listed property, contact us before signing a reservation agreement. The state offer can be built into the timetable without delaying the sale.

This answer provides general information on the law as at 29 August 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.

More legal questions

All questions and answers
  1. Defects appeared after I bought the property. What can I claim from the seller? If a defect later emerges that the seller did not disclose, you are entitled to a reasonable reduction in the purchase price. If it makes the property unusable, or the seller gave false assurances about its qualities, you may withdraw from the agreement. Speed is crucial: notify the seller without undue delay, and no later than 24 months after taking possession, or your rights expire.
  2. Is VAT payable when selling property? It depends on whether the seller is VAT-registered and when the building received occupancy approval. Supply of a building, including the land beneath it, is exempt if it takes place five years after occupancy approval permitting first use or the start of first use. A VAT payer may opt to tax the transaction, but the law prohibits that for a residential building, an apartment and an apartmán unit in a residential apartment building.
  3. When is income from selling property exempt from income tax? Generally after five years from acquisition of the property, or from its removal from business assets. For property inherited in the direct line or by a spouse, the period starts when the deceased acquired it. Beware of the exception: if you entered into an agreement for a future sale within that period, the exemption does not apply even if the purchase agreement is signed later.
  4. How much of a purchase price can be paid in cash? From 1 January 2026, cash payments exceeding EUR 5,000 are prohibited. The higher EUR 15,000 threshold applies only where both parties are individuals acting outside business. If even one party is a business, the lower limit applies. Splitting one payment into smaller amounts circumvents the prohibition.

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Mgr. Patrik Tulinský, LL.M. Czech and Slovak attorney · SAK 300422 · ČAK 19654

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