A parent's rejection of an inheritance does not always end the inheritance issue for the family. It may result in their child becoming entitled to inherit. If the deceased left unpaid mortgages, loans or other liabilities, the minor's position must also be checked.
Rejecting an inheritance on a child's behalf does not require court permission in every case. The law provides a simplified procedure, but its availability depends on specified conditions being met.
I rejected an inheritance. Must my child reject it too?
A person who rejects an inheritance is treated for succession purposes as though they had died before the deceased. In certain circumstances, their children take their place.
For example, after an indebted grandfather dies, his daughter rejects the inheritance. Under intestate succession, her children — the deceased's grandchildren — may become entitled to inherit. A declaration made by the mother solely on her own behalf does not cover her children.
This does not mean that declarations must be made for every minor in the family after every indebted relative's death. First establish whether the particular child has actually become entitled to inherit. Relevant factors include the relationship, any will, earlier rejections and the rules applicable by reference to the date of death.
How much time is available to reject an inheritance on a child's behalf?
The period is generally six months from learning of the basis of entitlement to inherit. For a minor, the knowledge of their statutory representative is relevant.
This will not always be the relative's date of death. If the child becomes entitled because a parent rejected the inheritance, the period usually starts in connection with that rejection and learning that the child has become an heir.
Do not wait for a letter from the court, bank or enforcement officer. Time may run even if the family has received no official notification. It does not automatically start only when the amount of debt becomes known.
When can an inheritance be rejected without court permission?
The simplified rules in force since 15 November 2023 concern the situation described in Article 101 § 4 of the Polish Family and Guardianship Code.
The main conditions are:
- the child became entitled to inherit as a result of the parent's earlier rejection;
- the parent taking the step has parental responsibility in this respect;
- the parents act jointly, or one acts with the consent of the other, who also has parental responsibility in this respect;
- the other descendants of the child's parents who become entitled to this inheritance also reject it.
The last condition requires checking the family circumstances, including the child's siblings. If there are no other descendants, this should be stated. If another child inherits and retains the inheritance, however, the simplified procedure cannot automatically be used for the minor.
The parent makes the relevant declarations concerning, among other things, parental responsibility, the other parent's consent and the earlier rejection. These are made subject to criminal liability for false statements.
When is court permission still required?
Permission is needed where the conditions of the statutory exception are not met. This applies in particular where:
- the child inherits directly from a deceased parent;
- the child is named as an heir in a will independently of a parent's rejection;
- the parents disagree about rejection;
- the condition concerning other descendants is not met.
If only one parent has parental responsibility or it has been restricted, the basis and scope of that parent's powers must be examined. The fact that a child lives with one parent does not determine who can take this step.
A child under legal guardianship requires a separate assessment. The exception provided for parents should not automatically be applied to a guardian.
Which court should receive the application?
Where permission is required, the matter is generally dealt with by the guardianship court, usually the family and juvenile division of the district court for the child's place of residence.
If proceedings for a declaration of acquisition of the inheritance are already pending, however, permission is granted by the succession court. Before applying, establish whether such proceedings have begun and provide the case number if known.
Does waiting for the court's decision protect the deadline?
If rejecting the inheritance requires court permission, the six-month period is suspended for the duration of the permission proceedings. The application must be filed before the period expires.
Suspension does not mean the parents always receive a new six months after the proceedings end. As a rule, the unused part of the period remains.
Obtaining court permission does not itself reject the inheritance. Once permission becomes final, the appropriate declaration must be made on the child's behalf.
The law also provides that filing an application with the court to receive a declaration of rejection before the deadline is sufficient to meet it. This is a different application from the application for permission to take that step. Merely booking an appointment with a notary does not protect the deadline.
What documents should be prepared?
Before visiting a notary or filing an application, gather:
- a copy of the deceased's death certificate;
- a copy of the child's birth certificate and their PESEL identification number;
- the identity document of the parent or parents;
- a document confirming the parent's earlier rejection;
- details of known heirs and information about their inheritance declarations;
- the will or information about it, if one exists;
- any decisions concerning parental responsibility;
- final court permission, where required.
In permission proceedings, it is also worth presenting documents showing the deceased's financial situation: demands for payment, enforcement correspondence and information about loans, arrears and assets.
The purpose is not simply to show that the deceased had debts. The court assesses whether rejection serves the child's interests, so valuable assets in the estate also matter. The exact documents should be tailored to the family situation and chosen procedure.
Where can the declaration of rejection be made?
The declaration can be made before a notary or a court. The parent acts as the child's statutory representative and should expressly state that they are rejecting the inheritance on the child's behalf.
If the conditions for acting without court permission are satisfied, the declaration can be made directly. If permission is required, it must first be obtained.
As a rule, it is not possible to keep the assets from an inheritance while rejecting only its debts. Rejection concerns the inheritance, rather than selected liabilities. Nor can a declaration once made be freely withdrawn.
What happens if the parents miss the deadline?
Under the current rules, failure to make a declaration on time means acceptance with the benefit of inventory. Liability for debts is then generally limited to the net value of the estate established in the inventory statement or official inventory.
This does not mean the child does not inherit or that all debt-related matters disappear. It may be necessary to establish the estate's assets, prepare an inventory statement or official inventory and defend against creditors' claims. The limitation concerns the amount of liability, rather than restricting enforcement solely to inherited assets.
Can an inheritance be rejected after six months?
In specified circumstances, the court may allow a person to avoid the consequences of failing to declare on time if this resulted from a legally relevant mistake or threat.
This is not an ordinary “restoration of the deadline”. The statutory conditions must be established, the appropriate declarations made and court approval obtained. Simply saying that a parent did not know the rules or forgot the deadline does not guarantee a favourable decision.
Where should you start?
First establish whether the child actually inherits and when the declaration period started. Then check whether court permission is unnecessary and gather the documents. Only a properly made declaration of rejection completes this stage.
For inheritances opened further in the past, transitional provisions must also be considered. If the child lives abroad or the deceased was habitually resident abroad, it may also be necessary to establish the applicable law and competent court.
Legal basis: Articles 101 §§ 3–4 and 156 of the Polish Family and Guardianship Code; Articles 1015, 1018–1020 and 1030–1031 of the Polish Civil Code; Articles 640¹ and 641 of the Polish Code of Civil Procedure.
Sources:
Polish Civil Code — updated consolidated text
Act introducing simplified rules on rejecting an inheritance on a child's behalf
Barbara Kardynia, Advocate
Barbara Kardynia Law Office
Telephone: +48 795 674 344
Email: b_kardynia@icloud.com
Website: adwokatkardynia.pl