Accounting

Provision, order and collection

Accounting


Provision, order and collection stipulation in Polish testament

Provision

Through a provision in the will, the testator can obligate the statutory or the testamentary heir to fulfill certain property performances towards the specified person (ordinary legacy). The testator may also burden a legatee with the ordinary legacy (further legacy). Ordinary legacy can be a subject of condition or time limit. In case of a different intent of the testator, the ordinary legacy of a specified thing as to its identity is ineffective if the thing is not part of the estate at the moment of the opening of the inheritance or if the testator was, at the moment of his or her death, obliged to attain that object.

Order

In a will the testator can create an obligation towards an heir or a legatee to perform certain acts or stop the acts without making anybody a creditor (order).

Collection stipulation

Collection provision allows the testator to include in the notary will resolutions under which a specified person acquires a bequeathed object at the moment of the opening of the inheritance. Thanks to this regulation, the situation of the legatee is much better - his or her rights to the specified object are not a result of an existing obligation but of the property law relations which are effective in respect to all.

 

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