The Polish legislator has responded to the challenges faced by heirs of unwanted inheritances by simplifying the procedure for renouncing them. These legal changes will make it easier to formally dispose of problematic inheritances, especially on behalf of minors.
Until the recent amendment, parents were required to obtain the approval of a guardianship court to renounce an inheritance on behalf of their child. The time-consuming nature of this process often resulted in the loss of the opportunity to renounce the inheritance, particularly in cases where the statutory six-month deadline for filing a declaration had expired. In practice, this led to situations where children inherited debt-laden estates beyond their parents’ control.
The amendment, effective from November 15, 2023, introduced several changes that will positively impact inheritance proceedings.
Below are the key changes:
- Filing a motion stops the deadline
The legislator clarified that filing a motion to submit a declaration of acceptance or rejection of inheritance before the six-month deadline is sufficient to preserve that deadline. Furthermore, if court approval is required to file the declaration, the deadline is suspended for the duration of the court proceedings.
- Facilitations for parents of minor heirs
When a child inherits due to a prior rejection by a parent, the parents can now—with the consent of the other parent or jointly—reject the inheritance on behalf of the child without requiring the guardianship court’s approval. However, if one parent does not consent, it will still be necessary to seek court approval.
- Requirements for declaration content
A parent submitting a declaration on behalf of a child must also provide new declarations, including:
- Indication of the scope of their parental authority,
- Confirmation of the other parent’s consent (unless both parents are submitting the declaration jointly),
- A statement of prior rejection of the inheritance by the parents,
- Information on whether other descendants of the child’s parents have rejected the inheritance—unless a court has previously authorized the rejection as an action exceeding ordinary management of the child’s assets.
The declaration must be submitted under penalty of criminal liability for providing false information. If the declaration is made before a court or notary, the judge or notary must inform the declarant of their criminal liability.
- Single declaration for multiple children
The amended regulations allow parents to submit a single declaration covering more than one child. This solution significantly simplifies and accelerates the procedure.
- Acceptance or rejection during inheritance proceedings
Another positive change is the possibility of rejecting or accepting an inheritance on behalf of a child during the proceedings for inheritance confirmation. This practical solution greatly reduces the time required for inheritance cases.
The new regulations also apply to inheritances opened before November 15, 2023, provided that the deadline for submitting a declaration of acceptance or rejection of the inheritance has not yet passed. This means that if the heir still has time to make a decision, the amended regulations will apply in such cases.
The changes in inheritance law significantly streamline inheritance proceedings, particularly for minor heirs. The new regulations remove many of the procedural barriers that previously hindered parents, allowing them to act more quickly and efficiently on behalf of their children. By enabling the rejection of inheritances without involving the guardianship court, the legislator has addressed numerous demands from legal practitioners and parents.
RYBOXX DESIGN - Robert Ryba