Inheritance of inheritance debts after the amendment

In 2015, an amendment to the Civil Code was introduced, which mainly restricts the inheritance of inheritance debts only to the amount of the estate. Inventory acceptance is now a principle of inheritance law.

Inheritance of debts

Inheritance of inheritance debts in the provisions of the law of inheritance functions in two forms. They are: simple acceptance of inheritance and acceptance of inheritance with the benefit of inventory. So far, pursuant to Art. 1015 of the Civil Code, the heir has had six months from the date he learned of the receipt of the inheritance to declare whether he accepts or rejects the inheritance. In the absence of such a declaration, the heir directly inherited, that is, both the assets and liabilities. The second paragraph of Art. 1015 of the Civil Code, however, was an exception for persons who do not have full legal capacity, for persons who have grounds for complete incapacitation, and for legal persons who accept the inheritance with the benefit of inventories. Accepting such an inheritance implies liability for liabilities, i.e. inheritance debts, up to the amount of assets.

When can you be released from liability for inheritance debts?

The Civil Code provides for two ways to take over the inheritance: simple takeover of the inheritance and acceptance of the inheritance with the benefit of inventory. In the first case, the heir is fully responsible for the debts of the deceased. Creditors can demand payment of a debt from the heirs' entire property. Currently, this form is preferred by the legislator. However, for the heirs, the second option is much more advantageous, because the heir's liability for debts is limited only to the amount of the inherited property, so creditors have the right to demand repayment of liabilities only up to the amount of the inheritance property. The heir does not therefore have to pay off debts from personal property.

Mateusz Jakóbiak, vindicat.pl