Declaration of acceptance of inheritance

If 6 months have not elapsed from the date on which the heir learned about the title of his appointment (i.e. the day on which he learned about the death of the relative, after which he inherits the inheritance), in inheritance proceedings conducted by a notary public with a notarial deed preceding the „Protocol of Inheritance” will always be „Declaration of acceptance of inheritance” submitted by all heirs. The 6-month period is important because it gives you the option to decline the inheritance. After this deadline, the heir under the law accepts the inheritance, so the option of rejection expires. In a situation where some heirs reject the inheritance and the remaining inheritance accepts the inheritance, it is possible to include both declarations of rejection of the inheritance and declarations of acceptance of the inheritance in one notarial deed. The determining condition is the simultaneous appearance of all heirs at the notary’s office on the day of the inheritance proceedings. Pursuant to Art. 1012 of the Civil Code, apart from the rejection of the inheritance, the heir may either accept the inheritance without limitation of liability for debts (simple acceptance), or accept the inheritance with the limitation of this liability (acceptance with the benefit of inventory). The cost of the notarial deed „Declaration of acceptance of inheritance” or „Declaration of rejection of inheritance” is PLN 50 + 23% VAT. When declaring the inheritance rejection, the notary sends a copy of the death certificate together with the copy to the Probate Court, which means that the death certificate of the deceased will not be returned to the heir.