Inheritance, although seemingly a common and natural topic, can sometimes cause significant issues for parents of minors. This is particularly true when parents, aware of the deceased’s debts, do not want their child to acquire the inheritance. In practice, the issue of whether a minor residing in the United States requires court approval to reject an inheritance in Poland or connected to Poland can be particularly problematic for parents.
What Will You Learn from the Article?
How can a minor in the USA renounce an inheritance in Poland?
Parents must submit a renunciation statement on behalf of the minor, and in some cases, obtain approval from a guardianship court, ideally with assistance from a Polish lawyer.
What documents are required for a minor to renounce an inheritance in Poland?
Required documents include identity papers, the deceased’s death certificate, proof of parents’ prior renunciation, and, if needed, guardianship court approval.
Is court approval always needed for a minor’s inheritance renunciation?
Since November 15, 2023, court approval is not required if parents have already renounced the inheritance, unless there’s a conflict of interest.
What happens if a minor does not renounce an inheritance in Poland?
Failing to renounce may result in the minor inheriting the deceased’s debts, with financial liability limited to the value of the inherited estate.
Where should the renunciation statement be filed for a minor in the USA?
The statement can be filed at a Polish probate court, with a notary, or at a Polish consulate in the USA after scheduling an appointment.
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In that article , attorney Aleksandra Załęcka has thoroughly explained the last changes in Polish law that have significantly simplified the procedure for parents to reject an inheritance on behalf of minors. These changes mentioned in the linked article, which are worth getting acquainted with, undoubtedly speed up probate proceedings and simplify it for parents. However, when a case involves a foreign element, the new regulations regarding the requirement of court approval for renunciation the inheritance may not apply, even if Polish law governs the succession. If the minor’s habitual residence is in the United States, the case becomes more complicated due to the need to distinguish between matters of succession and regulations concerning parental authority, as well as the formal validity of the declaration of renunciation of the inheritance.
Without delving in details into the determination of the applicable law for matters of succession, it is important to note that under Regulation (EU) No 650/2012 of the European Parliament and of the Council of July 4, 2012, on jurisdiction, applicable law, recognition and enforcement of decisions and acceptance and enforcement of authentic instruments in matters of succession, and on the creation of a European Certificate of Succession (applicable to successions opened after August 17, 2015),
a declaration of renunciation of the inheritance can be made in the form provided for by the law applicable to the succession or by the law of the state in which the person making the declaration has his habitual residence.
This means that if a parent renounces the inheritance on behalf of a minor in the United States, the Polish probate court, when assessing the validity of the act, may evaluate compliance with the form requirements also under the laws in force at the minor’s habitual residence in the United States. However, the question arises whether the Polish probate court will additionally require the consent from the guardianship court?
The determination of whether a parent could renounce the inheritance on behalf of the minor and whether court approval is required depends on the laws regulating the relationship between parents and children, rather than inheritance law. According to the Hague Convention of October 19, 1996, on Jurisdiction, Applicable Law, Recognition, Enforcement and Cooperation in Respect of Parental Responsibility and Measures for the Protection of Children, incorporated into Polish law in conjunction with the Polish Private International Law Act of February 4, 2011, the exercise of parental responsibility is governed by the law of the state of the child’s habitual residence. This applies regardless of whether the state of the child’s habitual residence is a party to the Hague Convention.
In accordance with the above regulations, If the United States laws applicable to the minor’s habitual residence, allow a parent to renounce an inheritance on behalf of the minor without guardianship court approval, and a parent submits such a declaration, the Polish probate court, when evaluating its validity, should not require it from a parent. The law of the minor’s habitual residence will generally also govern the consequences of submitting such a declaration without guardianship court approval (if required) and the proper representation of the minor.
However, it should be noted that the issues such as the content of the renunciation of the inheritance and, most importantly, the deadline for submitting a declaration of rejection of inheritance, will be governed by the law applicable to the succession. This law may differ from the law governing the exercise of parental responsibility.
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