In the inheritance proceedings, before the deed of succession certification is drawn up, the notary draws up a succession protocol with the participation of all interested persons. Important information is included in the inheritance protocol, i.e .:
- consistent request for confirmation of inheritance submitted by persons taking part in drawing up the protocol;
- statements about the existence or non-existence of persons which would exclude known heirs from inheritance or would inherit with them;
- declarations about known wills of the testator or the absence of such wills;
- a declaration whether the estate includes a farm and which of the heirs appointed to the estate according to the law meets the conditions for inheriting a farm;
- declarations whether declarations of acceptance or rejection of the inheritance or recovery legacy were made, whether a decision was issued concerning the unworthiness of the heir or the person for whom the legacy was made, and whether agreements were concluded with the future testator regarding the waiver of inheritance after him;
- a statement as to whether the inheritance includes an enterprise under succession management.
There is a risk of criminal liability for submitting false statements, which the notary is obliged to inform each time about.
Documents that are needed by a notary public to prepare an inheritance protocol include: a copy of the testator’s death certificate, copies of civil status records of persons appointed to the inheritance under the law, a certificate of the PESEL number of the deceased.
The notary’s remuneration for drawing up the inheritance protocol is PLN 100, so together with the 23% VAT charged, the cost of such a notarial deed is PLN 123. The amount, as always, will increase depending on the number of extracts taken.