Inherited flat: probate, what to arrange and whether to let or sell the flat

Probate proceedings: when you become the owner of a flat

Inheritance rights arise upon the death of the deceased (§ 1479 Civil Code). However, the acquisition of an inheritance is confirmed by the court (§ 1670), which does so in its inheritance decision with effect from the date on which the inheritance right arose (§ 185 para. 1 of the Act on Special Court Proceedings). Until the decision has been issued, you cannot freely dispose of the flat as its owner.

How the proceedings work

1. Commencement. The court initiates proceedings itself as soon as it learns of the death (§ 138 para. 2 of the Act on Special Court Proceedings). A notary acts on behalf of the court as a court commissioner (§ 100 para. 1). The competent court is generally determined by the deceased’s last registered permanent residence (§ 98).
2. Preliminary investigation. The notary identifies the deceased’s assets and debts, heirs, will and other persons (§ 139). Prepare documents relating to the flat, a Land Registry extract, lease agreements, energy contracts and information about any debts.
3. Reservation of inventory. Each heir is informed that they may reserve the right to have an inventory of the estate drawn up. The deadline is one month from being informed and may be extended for important reasons (§ 175 of the Act on Special Court Proceedings, § 1675 Civil Code).
4. Distribution of the estate. Where there is more than one heir, they may enter into an agreement on the distribution of the estate. The court will approve it if it is not contrary to the law (§ 185 para. 1(d)). This can be used to agree that the flat passes to one heir while the others receive other assets or financial settlement.
5. Inheritance decision. Once it becomes final, check the Land Registry (katastr nemovitostí) to ensure that you are registered as the owner.

How long do probate proceedings take?

The law does not set a timeframe for probate proceedings. It depends mainly on whether there is a will, how many heirs there are and whether they agree, whether assets need to be identified or valued, whether anyone has reserved the right to an inventory, and whether a dispute arises. Proceedings with one heir and straightforward assets tend to be simpler than those in which heirs disagree. The appointed notary can give you an estimate for your particular case.

Can you rent out the flat before the proceedings are completed?

Until the acquisition of the inheritance is confirmed, the estate is managed by the estate administrator or executor of the will, if appointed by the deceased. Otherwise, it is managed by the heir or, where there is more than one heir and they have not agreed otherwise, by all of them jointly (§ 1677 Civil Code). This constitutes ordinary administration (§ 1678), meaning care that preserves the value of the assets.

• The estate administrator or executor may take action beyond ordinary administration if the heirs agree. If they do not agree, or if an heir is a person under special protection, the court’s consent is required (§ 1679 para. 2).
• The court may allow an heir whose inheritance right has been clearly established to freely dispose of certain items from the estate before the proceedings have been completed (§ 1680).
• Take care with a reservation of inventory: if an heir assumes full administration of the estate without being entitled to do so, the effects of any reservation of inventory they have made are cancelled (§ 1681). They thereby lose the protection that the reservation provides when paying the deceased’s debts.

You should therefore first discuss entering into a new lease agreement before the proceedings are completed with the notary. In the meantime, secure the flat, take readings and photographs of the meters, inform the owners' association or cooperative, and ensure that service charge advances and energy bills continue to be paid.

You inherited a flat with a tenant

The landlord’s death does not end the tenancy. If the owner changes, the rights and obligations under the tenancy pass to the new owner (§ 2221 para. 1 Civil Code). Neither party may terminate the tenancy solely because of the change of owner, unless this has been expressly agreed in the contract (§ 2222 para. 1).

1. Obtain the lease agreement, handover protocol, addenda and payment overview. Find out the amount of the security deposit and where it is held. When the tenancy ends, you will be responsible for returning it, including interest at least at the statutory rate (§ 2254 para. 2).
2. Notify the tenant in writing of who the landlord now is and which account rent should be paid into, as soon as this is certain. Until then, agree with the notary and the other heirs where the rent should be paid.
3. The tenant must also receive the annual statement of utilities for the year in which the deceased died, no later than four months after the end of the billing period (§ 7 of Act No. 67/2013 Coll.).
4. If you want the flat for yourself or a close relative, an indefinite-term tenancy may be terminated with three months’ notice only for the reasons set out in § 2288 para. 2. A fixed-term tenancy ends upon expiry of the agreed term. The procedure is described on the termination of a lease agreement page.

Multiple heirs: who decides on renting out the flat?

If a flat is inherited by several people and they do not distribute the estate differently, they become co-owners. Co-owners decide on the ordinary administration of jointly owned property by a majority vote, and a decision binds everyone only if all have been notified of the need to decide (§ 1128 Civil Code). Important matters, such as a substantial improvement or a change in the purpose of the property, require at least a two-thirds majority (§ 1129).

Whether entering into a particular lease agreement is ordinary administration or an important matter depends on the circumstances, such as the length and terms of the tenancy. The safest option is therefore a written agreement between all co-owners. Specify who communicates with the tenant and signs the agreement, which account receives the rent, how income and costs are shared, and who arranges repairs.

For tax purposes, each co-owner declares income and expenses according to their share. If they divide them differently, they may claim only documented expenses, not a flat-rate allowance (§ 12 para. 2 of the Income Tax Act). Co-ownership can also be ended later, by agreement or through the courts, but it is often simpler to resolve the flat in the agreement on the distribution of the estate.

Inherited flat: rent it out or sell it?

The acquisition of an inheritance itself is exempt from income tax (§ 4a(a) of the Income Tax Act). The tax treatment differs only according to what you do with the flat afterwards.

Tax on the sale of an inherited flat

Income from the sale of property is exempt if more than 10 years have passed between acquisition and sale. For property inherited from a direct-line relative or a spouse, this period is reduced by the period for which the deceased demonstrably owned it (§ 4 odst. 1 písm. b) of the Income Tax Act). Therefore, if you inherited a flat that your parents had owned for many years, the sale is usually exempt even shortly after the inheritance.

The sale of a flat in which you had lived for at least two years immediately before the sale may also be exempt, as may a sale whose proceeds you use for your own housing needs (§ 4 odst. 1 písm. a) and b)). Before selling, check any exceptions, for example for assets included in a business, and transitional rules for properties acquired earlier with a tax adviser.

Tax on rental income

You declare rental income as income under § 9 of the Income Tax Act. Find the calculation, thresholds for 2026 and filing deadlines in the article Tax on rental income in 2026.

Before renting out an inherited flat: checklist

1. Clearing the flat and personal belongings. Agree with the other heirs on who will keep what. You may also divide documents and family heirlooms before the proceedings are completed without losing the benefit of inventory reservation (§ 1681 odst. 2).
2. Technical condition. Have the electrical installation, water pipes and gas appliances checked. Repairs are easier to carry out in an empty flat than with a tenant in place.
3. Energy supplies and meters. Transfer the supply accounts and report meter readings as of the handover date.
4. Owners' association or housing cooperative. Notify them of the change of owner, find out the level of contributions and any planned repairs to the building.
5. Insurance. The flat insurance held by the deceased ends on the day the change of ownership is notified to the insurer, unless the policy expressly provides otherwise (§ 2812). Arrange your own policy. The article Insurance for a rented flat explains what you and the tenant should insure.
6. Energy Performance Certificate. The owner of the unit should obtain it from the owners' association or building manager, present it to an interested party before entering into an agreement and state the energy rating in the advert (§ 7a of Act No. 406/2000 Coll.).
7. Agreement and handover. Use a lease agreement and record the condition of the flat in the handover report.

Have you inherited a cooperative flat? Both the cooperative membership and the tenancy pass to the heir. The article Renting out a cooperative flat explains what this means for subletting.

Frequently asked questions about inherited flats

How long do inheritance proceedings take? The law does not specify a duration. It depends on the number of heirs, whether they agree, the extent of the estate and whether a dispute arises. The notary handling the proceedings can provide an estimate.

Do I pay tax because I inherited a flat? No. Income acquired through inheritance is exempt from income tax (§ 4a písm. a) of the Income Tax Act). You only deal with tax on rental income or, where applicable, on the sale of the flat.

Can I sell an inherited flat tax-free immediately after the inheritance? For a flat inherited from a parent, grandparent, child or spouse, the period for which the deceased owned the flat counts towards the ten-year time test. If this period combined with your own exceeds it, the sale is exempt.

Do I have to keep the tenant I inherited? Yes, the tenancy transfers to the new owner (§ 2221). It may end on expiry of the agreed term, by agreement or by notice on statutory grounds.

Who decides on renting out the property when my siblings and I inherit it? Co-owners decide by a majority of votes, while significant matters require a two-thirds majority. We recommend a written agreement signed by everyone.

Legal position: the Civil Code effective from 1. 1. 2026, the Act on Special Court Proceedings and the Income Tax Act effective from 1. 8. 2026, verified in the e-Sbírka on 27. 10. 2026.