From January 1, 2020, a debt collection provision may also cover all the rights and obligations of a partner in a partnership. Yes, a debt collection legacy (like other debt collection provisions) should be included in a will drawn up in the form of a notarial deed. The subject of the debt collection legacy is acquired at the moment of opening the inheritance.
Inheritance debts include debts incurred at the time of opening the inheritance. These include, in accordance with Art. 922 § 3 of the Civil Code, the costs of the Testator’s funeral to the extent that the funeral corresponds to the customs adopted in a given environment. According to most doctrines, the necessary expenses related to the organization of a funeral include expenses for: purchasing a coffin, transporting the body, paying for a plot at the cemetery, organizing a funeral ceremony, purchasing funeral clothes for the deceased, as well as expenses for cremation and wreaths and flowers. A person who incurs funeral costs therefore has recourse claims against other heirs, even if he is not an heir himself. In addition, Art. 55 of the Banking Law, in the event of the death of a bank account holder, the bank is obliged to pay out an amount covering the funeral costs of the account holder. The bank is obliged to reimburse the above costs up to the amount of the account balance. A person who applies to the bank to cover the funeral costs of the account holder must present receipts confirming the expenses incurred by him in connection with the organization of the funeral. If the bills do not contain data enabling the identification of the person who incurred the actual costs, evidence may include, for example, a bank account statement confirming payment for this bill or confirmation of payment by payment card at a funeral home.
However, as in the case of 922 § 3 of the Civil Code, these expenses cannot exceed the costs of organizing a funeral in accordance with the customs adopted in a given environment, and the account from which the costs will be covered cannot be a joint account. The amount paid for funeral costs does not become part of the account holder’s estate. The bank can pay out a maximum of the amount of funds in the account, even if the deceased used a revolving loan.