This article is part of a series on inheritance law. Previous entries include:
- Principles of Inheritance and Declaration of Acquisition of Inheritance,
- Division of the Estate, and
- Disinheritance and Exclusion from Inheritance.
In this material, I will explain cases in which a person, although legally considered a potential heir, does not inherit from the deceased.
From this article, you will learn:
- When a potential heir does not inherit
- Whether individuals who do not wish to inherit can renounce inheritance
- The deadline for submitting a declaration of acceptance or renunciation of inheritance
- The rules for renouncing inheritance
- The legal consequences of renouncing inheritance
- Whether the State Treasury or a municipality can renounce inheritance
- Which individuals cannot inherit
- Who can be deemed unworthy of inheritance
- What happens when heirs are appointed under an invalid will
- How an agreement to renounce inheritance can be made with the deceased
- At the end of the article you can find Frequently Asked Questions
When Does a Potential Heir Not Inherit?
Polish inheritance law identifies several cases in which a potential heir does not inherit. These include:
- Individuals who cannot be heirs,
- Individuals who do not wish to inherit and renounce the inheritance,
- Those deemed unworthy of inheritance,
- Those appointed under an invalid will,
- Individuals who entered into an agreement with the deceased to renounce inheritance,
- Individuals who are “disinherited,”
- Individuals excluded from inheritance.
The last two cases are discussed in the article: Disinheritance and Exclusion from Inheritance.
Renunciation of Inheritance – Individuals Who Do Not Wish to Inherit
You must understand that an heir is not merely a passive subject to the will of the deceased or the rules of statutory inheritance. They can decide whether they wish to accept the inheritance assigned to them.
Although, under current law, statutory heirs acquire the inheritance upon its opening (the moment of the deceased’s death), and testamentary heirs acquire it upon the opening and announcement of the will, this is not definitive. Heirs have the right to accept or renounce the inheritance within a specified period. Both actions are carried out through a formal declaration. Since the rules for these declarations are the same for both acceptance and renunciation, I will describe them together.
How to Submit a Declaration of Acceptance or Renunciation of Inheritance?
A declaration of acceptance or renunciation of inheritance can be submitted before:
- A court, or
- A notary public.
The choice between these options depends on the heir’s preference.
Under current law, the declaration can be made orally or in writing with notarized signatures.
This action can be performed personally or through a proxy. If made through a proxy, the power of attorney must be in writing with notarized signatures.
Declarations made in court can be submitted to:
- The district court in the heir’s place of residence or stay, or
- The inheritance court during proceedings for the declaration of inheritance acquisition.
You should know that once a declaration is submitted, it cannot be revoked unless it was made under duress or a mistake, which must be proven in court. Furthermore, if the declaration is made conditionally or with a term reservation, it is invalid and has no legal effect.
If an heir dies before the deadline for submitting a declaration, their heirs may submit it on their behalf. The time limit for such submission cannot expire earlier than the time allowed for the deceased heir.
What Is the Deadline for Submitting a Declaration of Acceptance or Renunciation of Inheritance?
According to current regulations, a declaration of acceptance or renunciation of inheritance can be submitted within six months from the day the heir becomes aware of their entitlement to inherit. For statutory heirs, this is typically the date they learn of the deceased’s death. For testamentary heirs, it is the date they learn of their appointment under the will.
If no declaration is submitted within this period, the inheritance is deemed accepted with the benefit of inventory. For more on what acceptance with the benefit of inventory means, see the article: Division of the Estate.
To meet the deadline, it suffices to file a motion with the court to record the declaration before the deadline expires.
If court approval is required for the declaration, the time limit is suspended during the court proceedings.
What Are the Rules for Renouncing Inheritance?
As a rule, an heir cannot partially renounce the inheritance, i.e., they cannot accept part of it while rejecting another part. Renunciation generally applies to the entire inheritance, with few exceptions.
It is also possible for an heir appointed under both a will and statutory law to renounce the inheritance as a testamentary heir while accepting it as a statutory heir.
For a statutory heir, the deadline for renouncing the inheritance begins on the day they learn of the opening of the inheritance. For heirs inheriting in subsequent order, the relevant moment is when they learn of the exclusion of a prior heir. Thus, ignorance of an earlier renunciation means the clock for subsequent heirs does not start.
What Are the Legal Consequences of Renouncing Inheritance?
An heir who renounces the inheritance is excluded from inheritance as if they predeceased the testator. This means they do not receive any portion of the estate but are also not liable for debts associated with the inheritance. However, their descendants (children, grandchildren, etc.) may inherit in their place.
A person who renounces the inheritance is also not entitled to a reserved portion (zachowek). For more on the reserved portion, see the article: Disinheritance and Exclusion from Inheritance.
If all testamentary heirs renounce the inheritance, statutory inheritance occurs, following the Civil Code’s rules and order of inheritance.
Additionally, if an heir renounces the inheritance in a way that prejudices their creditors, any creditor may request the court to declare the renunciation ineffective against them. Such a claim must be filed within six months of learning about the renunciation and no later than three years after it was made.
Can the State Treasury or Municipality Renounce Inheritance?
The Civil Code stipulates that neither the State Treasury nor a municipality can renounce an inheritance they acquire under statutory law. It is also worth noting that these entities do not submit a declaration of acceptance; the inheritance is considered accepted with the benefit of inventory by default.
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Who Cannot Inherit?
According to the provisions of the Polish Civil Code, the following individuals cannot inherit:
- Natural persons who were not alive at the time of the opening of the inheritance, i.e., they passed away before the deceased,
- Legal entities that no longer exist at the time of inheritance, e.g., a limited liability company that has been removed from the National Court Register,
- Children conceived but not born alive at the time of the inheritance opening,
- Foundations or family foundations established in the deceased’s will but not registered within two years of the announcement of the will.
Who Can Be Deemed Unworthy of Inheritance?
Unworthiness of inheritance occurs when a relative of the deceased, who under normal circumstances would be entitled to inherit, is disqualified due to behavior so negative toward the deceased during their lifetime that they are deprived of this right.The rules regarding the reserved portion (zachowek) and inheritance by descendants in such cases are the same as those applicable to renunciation of inheritance.
Behaviors Leading to Unworthiness of Inheritance. A person may be deemed unworthy of inheritance if they:
- Intentionally committed a serious crime against the deceased, e.g., physically assaulted or stole from the deceased,
- Deceptively or through threats influenced the deceased to draft or revoke a will or prevented them from performing either of these actions,
- Intentionally concealed or destroyed the deceased’s will, forged or altered it, or knowingly used a will that was altered or forged by another person,
- Persistently failed to fulfill a maintenance obligation toward the deceased as determined by an agreement, court ruling, or settlement,
- Persistently failed to care for the deceased, especially when such care arose from parental authority, guardianship, foster care, spousal obligations, or mutual respect and support between a parent and child.
To declare someone unworthy of inheritance, a separate court proceeding must be initiated. Anyone with an interest in the outcome may bring the case.
Such a request must be submitted within one year of learning about the cause of unworthiness and no later than three years after the opening of the inheritance.
A person cannot be deemed unworthy if the deceased forgave them. If the deceased lacked legal capacity at the time of forgiveness, it is only valid if the forgiveness was made with sufficient discernment.
When Are Heirs Appointed Under an Invalid Will?
Individuals appointed under an invalid will cannot inherit. Reasons for invalidity, as specified in the Civil Code, include:
- The will was made when the testator was incapable of making a conscious or voluntary decision,
- The will was influenced by a mistake such that the testator would not have made it under normal circumstances,
- The will was made under duress.
It’s important to note that claims of will invalidity for the above reasons must be raised within three years from the date the interested party learned of the reason, and in any case no later than ten years from the opening of the inheritance.
A will is also invalid if it does not comply with the legal formalities. For more information, see the article: Principles of Inheritance and Declaration of Acquisition of Inheritance.
Anyone whose rights are affected by the outcome of the inheritance proceedings may challenge the will’s validity. This can be done in proceedings to declare inheritance acquisition or in proceedings to revoke or amend such a declaration. A separate lawsuit to establish the validity or invalidity of the will is also permissible if the claimant’s interest cannot be satisfied in the inheritance proceedings.
How Can an Agreement to Renounce Inheritance Be Made with the Deceased?
A statutory heir who does not wish to inherit from a future deceased person can enter into an agreement with them to renounce inheritance. This means it is possible to renounce inheritance during the parents’ lifetime. However, this is not available to testamentary heirs. A statutory heir who has effectively renounced inheritance may still be appointed to inherit under a will.
For details on renunciation of inheritance and the reserved portion, see below.
Rules for Renouncing Inheritance. The agreement must be executed as a notarial deed. Failure to meet this requirement renders the agreement invalid and without legal effect. Scope of Renunciation:
- Renunciation can be limited to the reserved portion, either in whole or in part (renunciation of the reserved portion has been permitted in Polish law only since 2023).
- Third-Party Benefit: If renunciation is made in favor of another person, it is presumed conditional on that person inheriting.
- Effect on Descendants: Renunciation generally extends to the renouncer’s descendants unless the parties agree otherwise. Both the renouncer and their descendants are excluded from inheritance as though they predeceased the deceased.
Renunciation of inheritance can be reversed through an agreement between the renouncer and the person from whom they renounced inheritance. This agreement must also be executed as a notarial deed.
Polish law does not permit renunciation of inheritance in favor of another person. For example, it is not possible to renounce inheritance from a father in favor of a mother. Similarly, renunciation of a share of the inheritance in favor of another heir is not allowed. Such actions cannot be performed even with a notary.
