The possibility of accepting an inheritance with the benefit of inventory, provided for in Polish law (Article 1012 of the Civil Code), creates a convenient way to protect oneself from inheritance debts exceeding the financial capabilities of the heir. It is equivalent to limiting liability to creditors to the value of the acquired inheritance, which is specified in the inventory or inventory list. The list, unlike the list, has the status of an official document, which is why its preparation involves higher costs.
According to Article 637 of the Code of Civil Procedure, the following may apply to the court for a ruling on the preparation of an inventory:
- a person who provides plausible evidence that they are an heir, entitled to compulsory share or a legatee,
- the executor of the will,
- a temporary representative or creditor with written proof of debt against the testator. Alternatively, it is permissible for an authorized entity to submit an application directly to the bailiff, who will then notify the court, and the court will issue an appropriate decision.
Article 40 of the Act of 28 February 2018 on bailiff costs sets the fixed fee for an application to prepare an inventory at PLN 400, while the court fee for an application in the same subject will be PLN 100 (Article 49 section 1 of the Act on court costs in civil cases). Regardless of the above-mentioned fixed fees, it should be taken into account that it will be necessary to incur further expenses related to the costs of the bailiff taking additional actions in the course of determining the composition of the estate and its value. It may be necessary, for example, to appoint experts for the purposes of professional valuation of real estate belonging to the estate. The entity obliged to pay the required fees for submitting applications and for the preparation of the inventory itself is the applicant – in light of the fact that the proceedings for the inventory are conducted in a non-litigious mode, the costs of its initiation and conduct are borne exclusively and in full by the applicant.