Gifts and inheritance shares under Czech law

Updated on 4 October 2026.

A lifetime gift can affect how an estate is divided, but Czech law does not automatically deduct every gift from a beneficiary's inheritance. The first step is to distinguish the compulsory share of a protected heir from an inheritance share. Sections 1658 to 1664 of Act No. 89/2012 Coll., the Civil Code, govern these calculations.

An inheritance share and a compulsory share have different rules

Under Section 1663, a gift is brought into account against an inheritance share if the deceased instructed this in a declaration made in the form required for a will. Section 1664 permits the court to bring a gift into account even without such an instruction where a protected heir would otherwise be unjustifiably disadvantaged. Ordinary gifts are disregarded.

For the compulsory share, Section 1660 addresses benefits received from the estate and gratuitous benefits received during the last three years before death, subject to the deceased's instruction to use a longer period. Section 1661 contains additional rules for benefits provided to a descendant for setting up a household, entering a marriage or similar relationship, starting a profession or business, or paying the debts of an adult descendant. The statutory conditions must be assessed separately; the three-year period is not a universal limit for every gift.

Valuation normally uses the time of the gift

Section 1659 generally uses the value at the time the benefit was provided. In exceptional cases, the court may decide otherwise. A property gift therefore cannot simply be valued at today's sale price without considering the applicable rule and circumstances. Gift agreements, payment records and reliable valuation evidence help establish what was provided and when.

A simple worked example

Assume an estate worth CZK 600,000, two heirs with equal shares, and a lifetime gift worth CZK 200,000 to one of them that legally qualifies to be brought into account. For this simplified calculation, the estate and qualifying gift total CZK 800,000. Each heir's calculated share is CZK 400,000. The recipient's earlier gift is deducted, leaving CZK 200,000 from the estate; the other heir receives CZK 400,000.

The result depends on the legal grounds for bringing the gift into account, the shares and the valuation. It cannot be applied before those matters are established. Under Section 1658, bringing a gift into account does not itself create a general duty to return it; the statutory reference to Section 2072 concerns a different legal issue.

We assist with estate disputes, gift evidence and the division of matrimonial property on death through our family and inheritance law practice. A review requires the relevant wills or other dispositions, gift documents and a clear inventory of the estate.

Source: Sections 1658 to 1664 of Act No. 89/2012 Coll., the Czech Civil Code, in its current wording.