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Inheritance proceedings

Acceptance or rejection of inheritance in Poland

Consul do not handle inheritance cases for Polish citizens in the receiving state. Consul's duties involve securing and acquiring the inheritance or other properties only for the State Treasury.

In principle, an heir bears unlimited liability for the deceased’s debts. An heir may limit his or her liability in this regard by accepting the inheritance with the benefit of inventory. In such a case, an heir should make an appropriate declaration before a notary or the competent court within six months from the date on which he or she became aware of the inheritance. Heirs are jointly liable for the deceased’s debts.

As per Polish Inheritance Law the general declaration pertaining acceptance or rejection must be submitted within 6 months from the day on which the heir has learnt about his or her title to inherit (or more commonly from the time the heir learnt of the testator's death).

The Polish law generally provides for two possibilities to declare succession in Poland. A declaration of  or rejection acceptance of succession or a declaration of waiver of succession may be made before a court in Poland but also before a public notary in Poland (so called an act of attestation of inheritance).

 

Rejection or acceptance of an estate on behalf of a minor

Acceptance or rejection of an estate is one of the actions deemed as exceeding the scope of ordinary management of a minor’s property. Therefore, pursuant to Article 101.3 of the Family and Guardianship Code, permission granted by the Family Court is required. The Court grants permission upon the request of either parent or one parent after hearing the other. In deciding the case, the Court takes into consideration the legality of the action and its expediency, verifying that the minor’s property will not suffer any loss as a result of the acceptance or rejection of the estate. The permission, if granted, entitles the parents to accept or reject the estate on the minor’s behalf under general applicable rules.

A valid proof of identity will be required when visiting the Consulate. When planning the date of your visit, you should take into account the six-month mandatory time window for the acceptance or rejection of an estate, indicated above.

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