The Supreme Court in a resolution of September 8, 2021 (III CZP 7/21) stated that the basis for calculating the share due to the entitled holder (Article 998 § 1 of the Civil Code) is the inheritance share referred to in Art. 931 § 1 of the Civil Code, taking into account the subjective scope indicated in Art. 992 of the Civil Code Moreover, the Supreme Court ruled that the person entitled to a reserved share appointed to inherit is liable for ordinary entries and orders only up to the amount of the surplus exceeding the value of this inheritance share.
The Supreme Court answered the following questions:
When determining the liability of the heirs pursuant to Art. 998 § 1 of the Civil Code, one should take into account the surplus exceeding the value of the inheritance share, which is the basis for calculating the due reserved share, i.e. the part of the inheritance calculated on the basis of Art. 931 § 1 of the Civil Code, or the surplus exceeding the value of the legacy of the heir encumbered with the subscription, i.e. the part of the inheritance calculated on the basis of the fraction obtained pursuant to Art. 991 § 1 of the Civil Code (in both cases, taking into account Art.992 of the Civil Code)?
The difference between the method of calculating the inheritance share in Art. 931 § 1 of the Civil Code and Art. 991 § 1 of the Civil Code is such that Art. 931 § 1 of the Civil Code determines the original share in the inheritance specified in the decision on the confirmation of inheritance purchase. On the other hand, Art. 991 § 1 of the Civil Code depending on the circumstances, only 1/2 or 2/3 of the inheritance share from the decision on the confirmation of inheritance acquisition.
The judgment of the Supreme Court means that the liability of the reserved shareholder appointed to inherit for ordinary entries and orders is limited only to the amount of the excess exceeding the value of the inheritance share calculated on the basis of Art. art. 931 § 1 of the Civil Code Therefore, the court chose a variant where this liability is smaller. However, it should be remembered that in both variants, donations were not added to the inheritance