The testator’s further descendant is not entitled to a reserved share after him, if – in the event of testamentary inheritance – the testator’s descendant submitted a declaration of rejection of the inheritance from the law. This was the ruling of the Supreme Court in the resolution of October 23, 2019
Such a judgment was issued in the following facts: the testator of KZ, who died on April 2, 2010, left her husband WZ and two daughters: VF and MC. VF – the mother of MF born on 28 July 1998 – submitted a declaration of inheritance rejection under the Act. It turned out, however, that the deceased K. Z. left a will; on its basis, the District Court, by a decision of 22 May 2012, found the inheritance purchased by M. C. M. F. filed a lawsuit against M. C. for the payment of the amount of PLN 44,444.44 as a reserved share. He argued that he was entitled to submit this claim, because – if there was a statutory inheritance – he would be the heir, because his mother, who was the direct descendant of the testator, had made a declaration of rejection of the inheritance.
This is a very interesting ruling because it would seem that the grandson should have the right to a reserved share, because his mother, due to the rejection of the inheritance, should be treated as the heir who did not survive the opening of the inheritance.
However, the Supreme Court stated that since there was a statutory inheritance, the mother did not remain the heir, so she could not effectively reject the inheritance. This, in turn, meant that she was still entitled to a reserved share. Moreover, Polish law does not know the institution of rejection of the right to a reserved share, which would result in the transfer of the right to a reserved share to a grandson.