The institution of the decree of will in the event of death (the so-called will) was regulated by the provisions of the Act of 23 April 1964 of the Civil Code Act (hereinafter the Civil Code). In the third title of the Act, we can find the described, inter alia, types of wills or forms of their preparation.
The subject of the will may also be the so-called debt collection entry, regulated in art. 9811 – 9816. The debt collection legacy is an exception to the standard reference to all or part of the inheritance. It allows you to dispose of a specific object included in the estate. A notarial deed is a form of drawing up an effective debt collection record. As in the case of a will, the legatee acquires the subject of the legacy upon the opening of the inheritance (i.e. upon the death of the testator). Pursuant to the regulation contained in Art. 9811 § of the Civil Code, the subject of a debt collection legacy may be:
- the thing marked as to its identity;
- transferable property right;
- enterprise or farm;
- establishing for the benefit of the legatee the use or easement;
- all the rights and obligations of a partner in a partnership.
All the rights and obligations of a partner in a partnership are not defined in the Commercial Companies Code. In accordance with the prevailing doctrine, the total number of rights and obligations may define the possibility and, at the same time, the obligation to participate in a company. We then receive privileges (e.g. the right to conduct affairs or represent the company) and corporate and material obligations (e.g. participation in the company’s losses).
In other words, rights and obligations in a partnership can be described as quasi „shares” in the partnership. Due to the personal nature of partnerships, the legislator only recently made it possible to make a debt collection clause on the rights in question.