There are following categories of property rights under Slovak law:
Last modified 13 Mar 2025
Foreign individuals and foreign legal entities are allowed to acquire ownership of real estate in the Slovak Republic including agricultural land and forest. However, there are some exceptions relating to the ownership of real estate where acquisition by foreigners is restricted by specific legislation. For example, Act No. 140/2014 Coll. on Acquisition of Ownership of Agricultural Land provides that the ownership of the agricultural land may not be acquired by a country, a citizen of a country, a natural person with residence or a legal entity with its registered seat in a country, whose legislation does not allow citizens of the Slovak Republic, natural persons with residence in the Slovak Republic or legal entities with their registered seats in the Slovak Republic to acquire ownership of agricultural land. This does not apply to inheritance and to the Member States of the European Union, the European Economic Area, Switzerland or the states for which it follows from the international agreement by which the Slovak Republic is bound.
In general, pursuant to Article 4 of the Slovak Constitution, mineral resources, caves, underground waters, natural healing sources and streams are the property of the Slovak Republic. With regard to the acquisition of property from municipalities or state authorities, a special regulation applies and additional conditions must be complied with. In addition, a special restriction applies in the case of culturally protected real estate. In such cases, the Slovak State has a pre-emption right on any sale of a building which has the status of a cultural monument. This pre-emption right of the State ceases to exist if the State is unable to match the offer received by the seller from a third party.
Slovak law stipulates that only the registered Public Sector Partners may be the acquirers or users of the property belonging to the:
The division of agricultural land into plots of less than 3,000 square metres, and forest into plots of less than 5,000 square metres, is restricted. However, dividing land into plots of less than 20,000 square metres but not less than 3,000 square metres, in the case of agricultural land, and 5,000 square metres, in the case of forest, means the owner must make certain additional payments, the amount depending on the total area of the land.
Act No. 497/2022 Coll. on Screening of Foreign Direct Investments entered into force as of 1 March 2023 which stipulates new mechanism for transactions from abroad to Slovak critical infrastructure entities (targets). The FDI Act applies to foreign investments, ie investments planned or implemented by a foreign investor that will enable the foreign investor to directly or indirectly acquire ownership right to use or dispose of the substantial assets of the target.
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Yes. Pre-emption rights exist under law and under certain contractual arrangements between parties.
Under the Civil Code, if real estate is co-owned by two or more persons, the existing co-owners have a mandatory pre-emption right to buy the share of any owner who wants to sell. This does not apply if an owner wants to transfer his share of the property to relatives. A breach of this pre-emption right by one of the co-owners creates what is called “relative invalidity”. This may be enforced by any co-owners who wish to exercise their pre-emption right within a three-year period from the date the co-owner (invalidly) offered his share to a third party without offering it first to the co-owner concerned.
Pre-emption rights can also be created contractually with specific conditions being included in the purchase agreement.
Pre-emption rights may also stem from special legislation. For example, the Slovak State has a pre-emption right over any real estate classified as being culturally significant, and, under nature conservation legislation, over land in protected areas.
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The Civil Code and the Act No. 162/1995 Coll. on the Cadastral Registry and Registration of Ownership and Other Rights Over Real Estate, as amended, apply to the transfer of real estate in general. Further primary and secondary legislation also applies to real estate, including specific types of property.
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The transfer of flats/apartments and non-residential premises, such as office space, is subject to a special regime under the Act on Ownership of Apartments and Non-residential Premises. The Civil Code applies accordingly, together with a general set of laws covering all transactions.
The Act on the Leasing and Sub-leasing of Non-residential Premises does not apply to the transfer of non-residential premises but governs their letting and subletting.
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Pursuant to the Civil Code, if an immovable asset (ie plots of land, buildings) is to be transferred under a contract, the ownership shall be acquired upon the registration in the Cadastral Registry under the special regulations, unless a special act stipulates otherwise. Registration is not required in case of very small or specialized constructions, such as fences or engineering networks.
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Under the Cadastral Act, all real estate and most rights over real estate are registered with the Cadastral Registry.
The Cadastral Registry is maintained by the respective district offices.
The following rights should be registered:
Information contained in the Cadastral Registry is available to the public.
However, documentation submitted to the Cadastral Registry for the purposes of registering real estate rights is only available to a limited extent.
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Generally, real estate transactions involve due diligence, the conclusion of the transfer agreement and the registration of title with the relevant Cadastral Registry.
Last modified 13 Mar 2025
Investors normally carry out legal due diligence on title, building permits, charges, liens or encumbrances, leases and contracts relating to the property, and, in the case of buildings, technical due diligence on their physical condition. This is mainly because any registration with the Cadastral Registry is deemed to be correct unless the opposite is proven. To limit the risk of a previous imperfect registration at the Cadastral Registry, due diligence is always recommended.
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Yes, where a husband and wife jointly own a property in undivided shares (bezpodielové spoluvlastníctvo manželov) the transaction requires the consent of both co-owners (spouses), otherwise the agreement is invalid.
Additional requirements may apply in the case of a purchase from a municipality or state authority or in the case of a purchase of a culturally protected real estate.
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Contracts relating to the transfer of real estate must be made in writing and must contain, at a minimum, the following essential requirements:
The signature of the seller on the sale and purchase contract must be verified by a public notary as part of the registration of the transfer with the Cadastral Registry or the respective sale and purchase contract can be authorized by the lawyer. Where a contract for the transfer of real estates is concerned, the act of volition of the parties shall be contained in the same document.
The sale and purchase agreement must be registered with the Cadastral Registry.
Contracts concluded under the Act on the Ownership of Apartments and Non-residential Premises and the Act on the Leasing and Sub-leasing of Non-residential Premises must satisfy the specific requirements of those Acts, which are even more complex than those applying to plots of land and constructions. This is mainly because when a flat or apartment is sold, the co-ownership rights relating to the common areas of the building are also transferred at the same time.
Representations and warranties have become more common. Although their enforceability under Slovak law is questionable, making provision for suitable remedies may decrease the risk connected with a real estate purchase, especially in relation to environmental liabilities.
A typical contract for the sale and purchase of real estate will contain, as a minimum, the following essentials:
Special requirements apply to contracts for the sale and purchase of flats under the Act on the Ownership of Apartments and Non-residential Premises, and for leasing and subleasing of non-residential premises under the Act on the Leasing and Sub-leasing of Non-residential Premises.
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Under the Civil Code, the seller must inform the buyer of any defects in the property that he is aware of. The term “defects” covers factual defects (such as pollution, asbestos etc) as well as legal defects (such as the rights of third parties etc). If a seller fails to disclose this information, the buyer is entitled to a discount on the purchase price or, in some circumstances, to withdraw from the agreement. Claims must be made without undue delay, and the rights arising from the responsibility for damages can be applied in a court, if the claims are made no later than 24 months after the transfer of the property.
Carrying out legal due diligence before a purchase ensures that the buyer's risk is kept to a minimum.
The general limitation period for making a claim under the Civil Code is three years. This limitation period, however, does not apply to rights of ownership, where no limitations apply, meaning the rightful owner may claim title to the real estate at any time.
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The buyer has the right to withdraw from the agreement or claim damages if the seller has made false representation regarding the condition or characteristics of the real estate. Other remedies (for example, a contractual penalty) must be stipulated in the agreement.
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Potential investors in Slovakian real estate should ensure they investigate the following:
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Generally, no. For environmental pollution or contamination, the polluter (a person who has caused the pollution or contamination of the environment) would be responsible.
However, the new owner of a contaminated building may be responsible for its contamination.
Under the Civil Code, if the seller is aware of defects in the real estate (including pollution or contamination of the land or buildings) he is obliged to inform the buyer prior to the conclusion of the sale and purchase contract.
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The zoning plan provides a reliable source of information regarding the classification of zones and plots of land. Uses can be changed by making amendments to the zoning plan.
Under Slovak law, before constructing a building, a zoning decision must be issued classifying land as an area where development is permitted.
Subsequently, a construction permit must also be granted for each specific building proposed.
A potential buyer, investor or developer may request zoning information from the city office confirming the zoning use of the area in question.
It is to be noted that a building permit can be applied for only once a zoning decision has been made.
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Yes. Developers usually enter into such agreements with the public authorities to carry out certain public works, such as providing public parking spaces, green areas etc. In addition, public-private partnerships projects are also carried on.
Any conditions agreed with the authorities in relation to a development project (for example, the number of public parking spaces to be built) are normally specified in the official permits/authorizations. However, if the authorities are involved in the transaction, not only the Civil Code and special laws apply, but also binding regulations relevant to the specific territorial unit or municipality.
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Yes, expropriation is possible, but only if its goal cannot be achieved by mutual agreement or otherwise. Expropriation is possible only to the extent necessary. The purpose of expropriation must also be one which is specified by law and in the public interest, and the owner must receive adequate compensation.
Circumstances in which expropriation may take place include expropriation for the construction of public works (for example, railways or highways) or for major investments (such as the construction of facilities by foreign investors for which state aid has been approved).
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In Slovakia, income tax for individuals applies at 19% (but 25% on that part of the income which exceeds 176.8 times the current subsistence level as prescribed by the government), whereas corporate income tax applies at 21% (but 10% for a taxpayer who has earned income (revenues) for the tax period not exceeding EUR100,000 and 24% for a taxpayer who has earned income (revenues) for the tax period exceeding EUR5,000,000). The rate of 23% applies to VAT, provided the party concerned is a VAT taxpayer under Slovak law. Gift tax and inheritance tax were abolished from 1 January 2004. Real estate transfer tax was abolished from 1 January 2005.
Generally, therefore, real estate owners in Slovakia are only subject to income tax, real estate tax and possibly VAT.
The real estate tax applies to companies and individuals owning land, buildings and non-residential premises in Slovakia and is further determined locally by each municipality. The real estate tax consists of the following types of taxes: land tax, building tax and apartment tax.
In addition, the following costs shall be considered:
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Acquisition of real estate in Slovakia entails the following costs:
The buyer usually bears the costs, unless otherwise agreed by the parties. However, both parties are liable for tax payments as far as the tax authority is concerned. Usually, the buyer pays the notary's fee, the registration fee and the agency fees, but this is subject to agreement between the parties.
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What are the categories of property right that can be acquired? Are there any interests in real estate other than exclusive ownership?
There are following categories of property rights under Slovak law:
Last modified 13 Mar 2025