Benefit of limited liability for the heir
Pursuant to the Civil Code, the heir acquires an inheritance with the death of the testator. According to inheritance law in Poland, the heir within six months from the date on which he learned about the death of the testator and inheritance title, should submit a declaration of acceptance of the inheritance directly (without limiting liability for inheritance debts) or acceptance with the benefit of inventory (with limited liability for inheritance debts), or about his rejection.
In a situation where the heir does not submit a declaration of acceptance or rejection of the inheritance within 6 months, by law, he acquires an inheritance with the benefit of the inventory. This means that the heir will acquire the entire estate – both assets and liabilities, however, he will only be liable for inheritance debts up to the amount of the inheritance determined in the current inventory of inheritance or in the inventory list, so any inherited debts will be satisfied up to the amount of the inheritance value. Consequently, in the worst case scenario, the heir simply will not receive anything from the inheritance, but his own wealth will not be damaged.