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Czech inheritance law

rutland ježek, Czech law firm on the inheritance law in the Czech Republic
  1. The governing law in relation to the inheritance is determined on the basis of the habitual residence of the deceased at the time of his/her death. That applies even for foreigners living temporarily or permanently in the Czech Republic.

  2. Heirs who do not refuse the inheritance are in general liable for all the debts of the deceased person (known or not known) unless they exercise their right to make an inventory of inherited assets.

  3. Within the course of the testator's lifetime, the testator and a third person may enter into an inheritance agreement by which such person becomes the testator's heir or legatee.

  4. The testator and a future heir may conclude an agreement on the basis of which such future heir will renounce his/her right to the inheritance for the future.

  5. The testator can also limit the freedom of the heir on disposition with the inheritance by determining the heir´s heir.

  6. The heir may waive his/her right to the inheritance or any part thereof in favor of another heir.

  7. Children of the deceased person, or their children, as the case may be, are entitled to the mandatory share of the inheritance which must correspond to at least ¾ of their statutory inheritance share in case of minors, and at least ¼ in case of adults. The deceased person may, however, exclude the right of his/her children to the mandatory share altogether or reduce it, but only for specific reasons set forth in the Czech Civil Code.
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Please note that the list of legal matters stipulated in this section cannot be considered and exhaustive and comprehensive list of all issues arising under Czech law, further is not a legal opinion or advice in any manner, and only expresses view of rutland ježek, law firm on certain specific issues of Czech law.