For the liability for inheritance debts, the manner in which the inheritance is accepted and what steps have already been taken in relation to the inheritance.
The heir may either accept an inheritance without limiting liability for debts (simple acceptance), or accept an inheritance with limited liability (acceptance with the benefit of inventory), or reject an inheritance (but then he does not become an heir at all and does not participate in the inheritance department).
A declaration of acceptance or rejection of an inheritance may be submitted within six months of the day on which the heir became aware of the title of his appointment. Lack of declaration of the heir in time is tantamount to accepting the inheritance with the benefit of inventory.
If, before the deadline for submitting a declaration of acceptance or rejection of an inheritance, the heir died without making such a declaration, a declaration of acceptance or rejection of an inheritance may be made by his heirs. The deadline for submitting this declaration may not end earlier than the deadline for submitting a declaration as to the estate of the deceased heir. A declaration of acceptance or rejection of an inheritance made on condition or subject to a time limit is invalid. A declaration of acceptance or rejection of an inheritance cannot be revoked. A declaration of acceptance or rejection of an inheritance is made before a court or notary public. They can be submitted orally or in writing with an officially certified signature. The power of attorney to make a declaration of acceptance or rejection of an inheritance should be in writing with an officially certified signature
Until the inheritance is accepted, the heir is liable for inheritance debts only from the inheritance. From the moment he accepts the inheritance, he bears responsibility for these debts from all his property.
Until the division of the estate, the heirs are jointly and severally liable for the debts of the estate. If one of the heirs has fulfilled the benefit, he may demand the return of the other heirs in parts that correspond to the size of their shares. . Until the inheritance division, together with the heirs, joint and several heirs shall be jointly and severally liable for inheritance debts for whom the testator has made recovery records. Heirs shall be accounted for their share in the value of the estate of active decline determined in the inventory list or inventory
From the moment of inheritance distribution, the heirs are liable for inheritance debts in relation to the size of the shares. From the moment of inheritance distribution, the heirs and persons for whom recovery records have been made are liable for inheritance debts in proportion to the value of the additions received by them.
If the inheritance is simply accepted, the heir is liable for inheritance debts without restriction.
In the event of accepting an inheritance with the benefit of inventory, the heir shall be liable for inheritance debts only up to the value determined in the inventory list or inventory of the active state of the inheritance. The above limitation of liability falls out if the heir deceitfully omitted in the inventory list or deceitfully failed to provide items in the inventory of items belonging to the estate or items of vindication records or deceitfully included in the inventory list or deceitfully provided non-existent debts to the inventory.
A divorced spouse is jointly and severally liable with the former spouse for the tax arrears. This applies only to tax liabilities arising during the course of joint property. This liability is limited to the value of the share attributable to him in the joint property. This rule applies accordingly in the event of marriage annulment and separation.
Moreover, a family member of the taxpayer (descendant, ascendant, siblings, descendant's spouse, person in relation to adoption and remaining in actual life with the taxpayer) is liable with all his property jointly and severally with the taxpayer conducting business activity for tax arrears arising from this activity and arising during in which he constantly cooperated with the taxpayer in its implementation, gaining benefits from his business. This does not apply to persons towards whom the taxpayer was required to pay maintenance - to the extent resulting from the maintenance obligation.
This responsibility also passes to heirs. The provisions of the Civil Code on acceptance and rejection of inheritance and liability for inheritance debts shall apply to their liability for the testator's tax obligations.
An heir who accepted the inheritance with the benefit of inventory, debt legatee or executors of a will may submit an inventory list to the court or before a notary public. The inventory list submitted before the notary is included in the report. The inventory list may be submitted jointly by more than one heir, debt collector or executor. The inventory list with due diligence discloses items belonging to the inheritance and recovery records, stating their value according to the condition and prices at the time of opening the inheritance, as well as inheritance debts and their amount according to the state at the time of opening the inheritance. In the event of disclosure after submitting the inventory list of items belonging to the inheritance, items of debt collection records or inheritance debts omitted in the inventory list, the applicant shall complete it. The provisions regarding the submission of the inventory list shall apply to the completion of the list.
The heir who submitted the inventory list shall pay inheritance debts in accordance with the submitted list. However, he cannot hide behind the lack of knowledge of the inventory list submitted by another heir, debt collector or executor. From the moment the inventory is made, the heir repays the debts in accordance with the inventory. These rules apply accordingly to legacy debtors and executors. A creditor who has requested an inventory may not refuse to accept the benefit due, even if the debt is not yet due.
The heir who accepted the estate with the benefit of inventory and repaid some inheritance debts, and did not know and, with due diligence, could not find out about the existence of other inheritance debts, is responsible for unpaid inheritance debts only up to the amount of the difference between the value of the active inheritance and the value of benefits fulfilled to satisfy inheritance debts that he repaid. An heir who accepted the estate with the benefit of inventory and repaid some inheritance debts, knew or could have learned about the existence of other inheritance debts with due diligence, is liable for those debts over the value of the active estate of the inheritance, however only to the extent in which he would be obliged satisfy them if he had paid all successive debts properly. This does not apply to the heir who does not have full legal capacity and the heir who is the basis for his incapacitation. The heir's liability for ordinary entries and orders is limited to the value of the active state of succession