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Attorney Milena Nowicka
When does liability for inheritance debts arise?
Liability for inheritance debts from the moment the inheritance is accepted
Who is liable for inheritance debts?
Division of the estate and liability for inheritance debts
How to settle inheritance debts?
Court division of inheritance debts
Costs of maintaining inherited real estate and the division of the estate and settlement of debts
Care for the deceased as an inheritance debt
An inheritance is not only valuable assets but also debts. This means that through inheritance you acquire assets, but you must also reckon with the obligation to repay the deceased’s liabilities. Can this liability be limited? And when settling inheritance debts, can you seek reimbursement for the costs of caring for the deceased or for expenses incurred in maintaining their apartment?
Contrary to common belief, you acquire an inheritance much earlier than upon submitting a declaration of acceptance. This happens at the moment of the testator’s death or at the opening of the will—if the deceased left one.
From the moment you learn of the basis for your inheritance (in practice, usually from the testator’s death), you have six months to submit an appropriate declaration. There are three options:
If you fail to submit any declaration within the prescribed time limit, you automatically acquire the inheritance with the benefit of inventory.
So what does liability for inheritance debts look like from the moment of the testator’s death until the declaration is made? Under the law, during this period you are liable for debts only from the estate itself. Therefore, you do not need to fear that if you later, for example, reject the inheritance, an inheritance creditor will be able to demand any payment from your own personal assets.
The allocation of liability among heirs changes once they submit declarations accepting the inheritance.
From that point, you are liable for inheritance debts with all of your assets. Of course, if you accept the inheritance with the benefit of inventory, your liability is limited to the value of the inherited assets. This does not mean, however, that the creditor may seek payment only from the assets belonging to the estate.
Example:
Your inheritance share amounts to PLN 300,000. Because you accepted the inheritance with the benefit of inventory, you are liable for inheritance debts up to that amount. The inherited property includes a house that you co-inherit with other heirs, and which also has a co-owner who is not an heir. As a result, obtaining money from that estate asset (the house) may be difficult and time-consuming for creditors. However, during your lifetime you managed to save PLN 400,000. The testator’s creditor may therefore demand repayment of the debt for which you are liable (up to PLN 300,000) from those funds.
Pursuant to Article 1034 §1 of the Civil Code, all heirs are jointly and severally liable for inheritance debts until the division of the estate is carried out. What does “joint and several liability” mean? The creditor may demand repayment in various configurations: from all heirs jointly, from only some of them, or from one heir for the entire debt.
In short, each of the heirs is obliged to repay the entire debt, even though several heirs are liable at the same time.
Assume that the total inheritance debt amounts to PLN 300,000, and there are three heirs who inherit in equal shares. Each of you is therefore responsible for PLN 100,000.
However, because liability at this stage is joint and several, the creditor may approach you and demand repayment of the entire debt (PLN 300,000). You are obliged to comply. You may then seek reimbursement from the remaining heirs in the portions corresponding to their shares (i.e., PLN 100,000 each).
This situation is clearly disadvantageous—especially if you have the largest assets among the heirs, as it increases the likelihood that the creditor will pursue you for the full amount. To prevent this, it is best to conclude an agreement on the division of the estate or have the estate divided by a court as soon as possible.
After the division of the estate, heirs are no longer jointly and severally liable for inheritance debts. From that point on, each heir is liable individually and only up to the value of their share in the estate.
Accordingly, the creditor can no longer demand repayment of the entire debt from a single heir. Each heir is liable only for their own portion. This means that if you are entitled to, for example, one-third of the estate, you will be liable only for one-third of the inheritance debts, and the creditor may demand payment from you only to that extent.
Since liability for inheritance debts is more favorable after the division of the estate, it is worth carrying out the division as soon as possible. The question remains: how to do it?
First, it is necessary to confirm your rights to the inheritance before a notary or to obtain a court decision confirming acquisition of the inheritance. Only after it is determined who inherits, how many heirs there are, and what shares they hold can the estate be divided.
Inheritance debts are settled precisely as part of the division of the estate. There are two options: an amicable (contractual) division or a court division.
There are two ways to settle inheritance debts through court proceedings:
If you carry out an amicable (contractual) rather than court division of the estate, you may also settle inheritance debts. It should be noted, however, that such contractual arrangements are effective between you and the other heirs, but not against the creditor. This protects the creditor from the risk of your potential insolvency and inability to repay the entire debt.
In proceedings for the division of the estate, the court rules on mutual claims between co-heirs arising from possession of individual estate assets, collected benefits and other income, expenses incurred for the estate, and paid inheritance debts.
One of the most valuable components of an estate is usually real estate. This raises another important question: what if the testator co-financed renovations of the property or devoted their own time and effort to carrying them out personally?
If such expenditures were incurred during the testator’s lifetime, they may be treated as inheritance debts and settled in the estate division proceedings—but only if the property forms part of the estate.
More often, however, costs related to maintaining the property are incurred after the testator’s death. These cannot be treated as inheritance debts, because such debts are understood as those existing at the moment the inheritance is opened.
Nevertheless, these expenses may be settled in the estate division proceedings. This is especially relevant because each heir is obliged to bear the costs associated with maintaining and using the inherited property—not only rent, but also renovations necessary to keep the property in good condition. If you alone incurred such costs, you may raise this claim in the division proceedings (provided you have the necessary evidence).
It often happens that during a parent’s lifetime only one child provides care and financial support, for example by paying some bills, medications, or medical expenses. This naturally raises the question of how such a situation affects the division of the estate and potential inheritance debts.
If the deceased did not leave a will, all children inherit in equal shares. From this perspective, it does not matter which child cared for the parent or to what extent.
Moreover, expenses related to caring for and maintaining a parent constitute maintenance (alimony) obligations. They are therefore not inheritance debts, but an expression of the child’s legal duty toward the parent. The situation in which one child bears these costs and devotes time to care, yet later receives the same inheritance share as their siblings, may seem unfair. What can be done?
Several decades ago, the Supreme Court resolved this issue quite clearly, and its ruling remains relevant. The Court held that an heir may seek from the other heirs remuneration for providing care to the testator and reimbursement of expenses incurred for the testator’s treatment and maintenance, but:
In short, caring for the testator and providing financial support will not be without impact on your financial situation—provided you submit appropriate claims and present sufficient evidence. This is why assistance from a lawyer specializing in inheritance law can be invaluable, as they will take care of all formalities and represent you during the proceedings.
