Acceptance or waiver of inheritance

Polish inheritance law gives the heir the opportunity to make a decision on the inheritance. Depending on the circumstances of the case, the heir, by submitting an appropriate declaration of will, may:

  • accept the inheritance directly,
  • accept the inheritance with the benefit of inventory, or
  • reject the inheritance.

The legal effectiveness of these actions depends on the time of their taking. Failure to submit a declaration on time results in the automatic acceptance of the inheritance with the benefit of inventory.

Persons residing outside the country may request that their declaration be certified by a notary public and then submit it to the competent court within the statutory time limit.


Acceptance of inheritance in its entirety


Submitting a declaration of will on the unconditional acceptance of the inheritance directly results in unlimited liability, that is, all its assets, for inheritance debts. For the estate is combined with the personal property of the heir.

The declaration of acceptance of the succession shall be made within six months of the date on which the heir became aware of the title of his appointment.


Acceptance of the inheritance with the benefit of inventory

Submission of a declaration of will to accept the inheritance with the benefit of inventory results in limited liability for the debts of the inheritance, i.e. up to the value set out in the inventory list or inventory of the active state of the inheritance.


Waiver of inheritance in its entirety


Rejection of the inheritance results in a complete omission in the structure of inheritance. The inheritance share of an heir who has waived the succession is subject to intestate succession. Therefore, it may be necessary to submit an additional declaration of rejection of the inheritance by the minor after obtaining the consent of the court.

Here, too, strict statutory deadlines apply.