According to Art. 1034. § 2 of the Civil Code, from the moment of division of the inheritance, the heirs are liable for the inheritance debts in relation to the size of the shares. However, pursuant to Art. 10342 of the Civil Code, from the moment of division of the inheritance, the heirs and persons for whom the debt collection records were made are liable for the inheritance debts in proportion to the value of the benefits received by them.
It might therefore seem that the division of inheritance means that the liability for inheritance debts is limited only to the value of the inheritance property received as a result of the division of inheritance. Therefore, if someone did not receive anything as a result of inheritance division, he will not be responsible for inheritance debts at all. However, this is only the case for persons who have received debt collection records. The heirs, on the other hand, are always liable for the inheritance debts in relation to the size of the shares established in the confirmation of the acquisition of the inheritance. This means that even if someone did not receive anything as a result of the inheritance division, he is still responsible for the debts in the part corresponding to his inheritance share. Therefore, the inheritance department does not release you from liability for the inheritance debt. Such a view is based on the doctrine – J. Ciszewski, J. Knabe [in:] Code of Civil. Updated commentary, edited by P. Nazaruk, LEX/el. 2023, art. 1034(2). https://sip.lex.pl/#/commentary/587858982/715222/ciszewski-jerzy-red-nazaruk-piotr-red-kodeks-cywilny-komentarz-aktualizator?cm=URELATIONS (access: 2023-02-18 17 :04)