Heirs are often faced with the dilemma of how to renounce an unwanted inheritance on behalf of a child. If I renounce the inheritance, does that automatically mean my child will not accept it either?
Unfortunately, a parent’s rejection of an inheritance alone will not exclude the child from inheriting. It is necessary to submit a declaration on their behalf as well. How can this be done?
According to Article 101(3) of the Family and Guardianship Code: “Parents may not, without the permission of the guardianship court, perform acts exceeding the scope of ordinary management or consent to such acts being performed by the child.” Submitting a declaration of inheritance is an example of such an act. First and foremost, you must apply in writing to the court for a ruling granting permission to perform an act exceeding the scope of ordinary administration of a minor’s estate. The competent authority to consider such an application is the District Court in the district where the child resides. If the child has no permanent place of residence, the application is submitted to the court of the child’s place of stay.
The application must be accompanied, first and foremost, by a copy of the child’s birth certificate, the testator’s death certificate and confirmation of payment of a fee of PLN 100. The grounds for the application must describe in detail the reason why you wish to dispose of the child’s assets. The court may refuse to grant permission if it considers that the action you wish to take is detrimental to the minor. However, in the vast majority of cases involving the renunciation of an inheritance from a deceased person who left debts, the courts grant permission. Once you have obtained a final copy of such a decision, you must visit a notary to renounce the inheritance on behalf of the minor or submit an application to the court for the acceptance of the declaration of renunciation.
It is also worth noting that, in accordance with Article 927(2) of the Civil Code, a child who is conceived at the time of the opening of the succession may also be an heir if born alive. Therefore, remember to renounce the inheritance on behalf of children who will be born after the testator’s death, provided they were already conceived during the testator’s lifetime. The succession opens upon the death of the testator.
A declaration of acceptance or renunciation of the inheritance may be made within six months. The time limit should be calculated from the moment the heir became aware of their entitlement to the inheritance. In the case of minors, the time limit for submitting the declaration shall be preserved and suspended for the duration of the court proceedings, from the moment an application is made for permission to perform an act exceeding the scope of ordinary administration of the estate. If no declaration is submitted within the prescribed time limit, the child will accept the inheritance with the benefit of inventory. In that case, the minor will be liable for the testator’s debts only up to the amount corresponding to the value of the estate, i.e. up to the value of the assets forming part of the estate.
It is therefore not advisable to delay in renouncing the inheritance on behalf of minors, in order to avoid unnecessary complications, particularly those relating to calculating the deadline for submitting the declaration.
Frequently asked questions
Does rejection of inheritance by a parent automatically mean rejection by the child?
No, the mere rejection of inheritance by a parent does not exclude the child from inheritance. It is necessary to submit a separate declaration on behalf of the minor, which requires prior obtaining of permission from the guardianship court.
What documents should be attached to the application for permission to reject inheritance by a minor?
The application should include a copy of the child’s birth certificate, the testator’s death certificate, and confirmation of payment of the court fee. In the justification, it is worth describing in detail the reasons for disposing of the child’s assets.
Within what time limit should a declaration of inheritance rejection be submitted on behalf of a child?
The declaration should be submitted within six months from the moment when the heir learned about the title of their appointment. In the case of minors, this time limit is suspended for the duration of court proceedings for granting permission.
What happens if we do not submit a declaration of inheritance rejection within the designated time limit?
Failure to submit a declaration results in acceptance of the inheritance with the benefit of inventory. This means that the minor is liable for the testator’s debts only up to the value of the inheritance assets.
Can inheritance be rejected on behalf of a child who will be born after the testator’s death?
Yes, if the child was conceived at the time of opening the inheritance and is born alive, it becomes an heir. Therefore, the inheritance should also be rejected on its behalf, after obtaining appropriate court permissions.
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