Pursuant to the regulation of art. 1012 of the Act of April 23, 1964 – Civil Code (i.e. ), accept the inheritance with the limitation of this liability (the so-called acceptance with the benefit of inventory) or reject the inheritance.
At the time of choosing one of the above options, the heir is also obliged to submit an appropriate declaration, the date and form of which are the subject of regulations of the Civil Code. The declaration of acceptance or rejection of inheritance may be submitted within six months from the date on which the heir found out about the title of his appointment (Article 1015 paragraph 1 of the Civil Code). At the same time, the legislator adopts a legal presumption, according to which failure to submit a declaration within the prescribed period results in the assumption that the heir accepts the inheritance with the benefit of inventory. However, it should be noted that the jurisprudence somehow modifies the literal wording of the above norm by way of interpretation, recognizing that in special situations the court may assess the expiry of the limitation period differently, guided by the principles of social coexistence (Resolution of the Supreme Court of March 15, 2018, III CZP 110/17, OSNC 2019, No. 2, item 18).
As for the form and method of making the heir’s declaration, it should be mentioned here that the declaration of acceptance or rejection of the inheritance is submitted to the court or to a notary public. They can be submitted orally or in writing with an officially certified signature. The heir may also authorize a third party to perform a legal action in the form of submitting the above declaration. Such a power of attorney should be pursuant to Art. 1018 par. 3 of the Civil Code in writing with an officially certified signature. The legislator, in the context of the manner of submitting the declaration by the heir, also makes additional reservations, stating that such a declaration is permanent, therefore it may not be revoked, and, moreover, if it is concluded or within the time limit, it is void.
The only method provided for by the legislator to avoid the consequences of failure to submit a declaration in time is regulated in Art. 1019 par. 2 of the Civil Code the possibility of avoiding the consequences of failure to submit a statement as a result of an error or threat. Also, the declaration made in such conditions is treated through the prism of the regulation on defects in declarations of will, with the reservation that the evasion of the legal effects of the declaration should be made in court and the heir should also declare whether and how the inheritance accepts or rejects it.
It is also worth referring to the issue of the transmission of the obligation to submit a declaration of acceptance or rejection of inheritance. Pursuant to Art. 1017 of the Civil Code because if, before the expiry of the deadline for submitting the declaration of acceptance or rejection of the inheritance, the heir has died without submitting such a declaration, the declaration of acceptance or rejection of the inheritance may be submitted by his heirs. The deadline for submitting this declaration may not end sooner than the deadline for submitting a declaration regarding the estate of the deceased heir.