Upon the death of the testator, the property and property rights which he was entitled to at the time of death pass on to his heirs. This collection is called the inheritance. It is worth remembering that the inheritance includes not only assets, such as real estate or savings, but also liabilities, which are the outstanding debts of the deceased. These can be bank loans, loans or unpaid bills. Depending on the stage of the succession, the heirs' liability for debts is different. Until the inheritance is accepted, the heir is liable for inheritance debts only from the inheritance. This means that from the moment of learning about the inheritance left, the heir has 6 months to accept, reject or refuse to take the inheritance, during which time his liability for debts is limited to the amount of the inheritance. In the first case, when the inheritance is accepted, the heir is responsible for the debts from all his property. Such regulations are described as simple. When an inheritance is rejected, the heir completely avoids liability for debts. On the other hand, in the third case, when the heir remains passive, the provisions adopt the construction of an alleged consent to accept the inheritance with the benefit of inventory. This means that the heir is liable for debts only up to the amount of the inventory drawn up, which is a list of all active components of the inheritance that can be used to satisfy inheritance debts.

It is worth noting that the heirs' liability up to the moment of division of the estate is joint and several, from the moment of its division, each heir is liable for inheritance debts in proportion to their shares in the estate.