Rejection of the succession by minors

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.