The inheritance can be accepted with or without limitation of liability, Art. 1012 ZGB. Acceptance can only be declared within six weeks of becoming aware of the appointment as heir, Art. 1015 § 1 ZGB. However, if the heir or testator is usually abroad at the time of death, the deadline is six months. Acceptance or waiver can be declared before any notary or local court at the heir's place of residence, Art. 640 § 1 ZPO. If the heir does not make a statement, the inheritance is deemed to have been accepted subject to the inventory, Art. 1015 § 2 ZGB.
An acceptance subject to the creation of an inventory results in a limitation of liability to the value of the estate. Private assets are not subject to liability. For this purpose, an inventory must be drawn up and all assets and debts must be noted, Art. 1031 § 2 ZGB.
If the heir is domiciled abroad, the questions of compliance with deadlines and transmission of the declaration to the competent authorities arise for acceptance and waiver. With regard to the deadlines, the deadlines of the inheritance law applicable to the inheritance case apply. One You can find an article on the applicable law under the EU Succession Regulation here. The heir can make a also submit a declaration to the competent court in his home country. However, the declaration must be submitted independently to the competent Polish authorities. We are happy to support you in this, as the practical implementation is often not easy.
If you have any further questions, please contact your specialist inheritance lawyer in Düsseldorf and Krefeld, Dr Michael Gottschalk.