The heir who accepted the inheritance with the benefit of inventory should take care of drawing up an inventory or inventory of the inheritance. The heir is then liable for the inheritance debts only up to the value of the active status of the inheritance determined in one of these documents. The heir decides whether to submit an application for an inventory to be drawn up by a bailiff or for an inventory list to be drawn up by a court or a notary. –
The purpose of drawing up the inventory and the inventory list is therefore to determine the composition of the testator’s property to determine the limits of liability of the heirs accepting the inheritance with the benefit of the inventory and debt collection legatees for debts left by the testator. Both the inventory list and the inventory list list the items included in the inheritance and the items of the collection entries, taking into account their value according to the state and prices at the time of opening the estate and the debts of the estate as at the opening of the estate. How, then, is the inventory different from the inventory?
The inventory is an official document, because it is drawn up by the bailiff on the basis of the court’s decision to draw up the inventory. The bailiff takes appropriate steps and obtains information about the testator and his property in order to determine the composition of the estate. The inventory is to contain a list of inheritance assets – the testator’s assets that belonged to him and the liabilities of the inheritance, i.e. all burdens and debts that the testator had and did not settle during his lifetime. According to Art. 637 of the Code of Civil Procedure, anyone who proves to be an heir, legatee, executor, or creditor of the will, may request an inventory.
The inventory list, on the other hand, is a private document, it is not compared to the inventory prepared in the course of court proceedings. The heir may draw it up independently, without the participation of a bailiff. The inventory list acquires legal value upon submission to a court or a notary public. The law regulates only the template of such a list. According to Art. 10311 § 1 of the Civil Code, the heir who accepted the inheritance with the benefit of the inventory, the debt collection legatee, and the executor of the will, may make a list of the inventory. It is worth noting that this catalog is narrower than the catalog of people entitled to request an inventory. Moreover, the submission of the inventory is only possible with regard to deceased persons after December 18, 2015.
Finally, it is worth emphasizing that in the case of preparing both the inventory and the inventory list, the inventory is more important in the case of discrepancies in the content of these documents. This means that from the moment the inventory is drawn up, the heirs are bound by the content of the inventory and not the inventory.