The temporary heir who, prior to individual notification by the competent DOU about the heir’s “open” debt case, has not been informed based on evidence that he is an intestate heir may submit a declaration of renunciation.
In particular, you have the right to submit the declaration in good time, within the period set by law and which will begin from the notification given to you of the individual notice, at which time you became aware of the induction of the inheritance and its reason, and therefore you do not become the legal heir of the deceased, so that you are responsible for the payment of the debts found.
The deadlines
Regarding the deadlines, indicated, among others, in a circular (under no. E.2059/5.9.2024) from the Independent Tax Authority, the following are provided for:
a) At the time of a person’s death, his or her assets automatically pass to his or her heir (or heirs), who may renounce them within a period of four months (or one year, if the heir last resided abroad or if the heir learned of the induction while residing abroad). This period begins from the moment the heir became aware of the induction of the inheritance and its reason (knowledge of the induction and its reason). In the case of induction by will, the period of renouncement does not begin before the publication of the will. The above period is suspended for the same reasons as the limitation period (1847 AK).
b) The renunciation is invalid if it is made after the expiry of the period for renunciation. After the expiry of the period, the inheritance is deemed to have been accepted (1850 AD). The acceptance or rejection of the inheritance is invalid if it was made before the induction (i.e. before the death of the heir) or due to a mistake as to the induction of the inheritance to the temporary heir and the reason for the same. It is also invalid if it was made subject to a condition or period or for part of the inheritance (1851 AK).
For the purposes of this circular, the heir is defined as “temporary” during the period of time from the beginning of the term of renunciation of the inheritance until its passing or acceptance of the inheritance or the timely legal declaration of renunciation.
c) The renunciation is made by means of a declaration to the clerk of the probate court, that is, to the magistrate’s court of the district in which the heir had his residence at the time of his death or, if he had no residence, his residence or, if he had no residence, to the Magistrate’s Court of the state capital (KPolD 810).
d) If the heir renounces the inheritance, the one who would have been called (that is, would have become heir) is induced, if the one who renounced was not alive at the time of the heir’s death (1856 AD), therefore, in the latter case, the term begins from the knowledge of the renouncement of the “preceding” heir and the summoning of the next one because of it.
Knowledge of the reason for induction
It is emphasized that knowledge of the inducement, as a starting point of the period of renunciation, exists when the heir has been reliably informed of the existence of the actual (for example, the death of the heir) and legal conditions, the presence of which brings about the hypocritical acquisition of the inheritance by him.
Knowledge of the death of the heir alone is not sufficient, but knowledge of the circumstances that constituted the necessary legal conditions for the heir to be called to the deceased’s inheritance is also required (for example, the absence of a will and the closer relationship of other persons to the heir).
These incidents may also occur after the death of the heir (e.g. disqualification of the previous heir).
Knowledge of the cause of induction exists when the heir knows that he is called to the inheritance by the will of the deceased or by law (for example, as an abstainer or legal sharer).
The beginning of the period of renunciation is prevented both by an error of fact and by an error of law, if the heir’s lack of knowledge of his induction into it and of its reason is due to lack of knowledge or incorrect knowledge of real or legal facts. regulations.
In any case, however, for the period of renunciation to begin, the law requires positive knowledge on the part of the heir of the induction and its reason, which is not equivalent to culpable ignorance, even if due to his gross negligence. Even the existence of reasonable doubts does not allow the period to be changed. It is therefore required that the heir knows not only the fact of death, but also that he has become a provisional heir, even if the lack of knowledge is due to his own fault.
When is a waiver invalid?
It should be mentioned, of course, that the waiver is invalid if the heir has expressly or implicitly declared that he accepts the inheritance.
Implied acceptance results from the heir’s actions that attest to his will to become the ultimate heir to the inheritance and constitute his involvement in the inheritance.
Which actions involve the element of interference with the inheritance is a question of fact, which depends on the circumstances and, in particular, on those actions or on the behavior of the heir, who should (assessed on the basis of the principle of good faith and commercial ethics) demonstrate a willingness to preserve the inheritance assigned to him.
The evidence from which it is possible to obtain knowledge of the induction and its motive and the consequent will of a certain person to be a definitive heir constitute acts that imply interference in the inheritance, such as the presentation of an inheritance tax return, the request for the issuance of an inheritance certificate, etc. whose acts unquestionably attest to this will, as well as the acts of management or disposal of inherited property, for which they must be investigated in particular, if they occurred with the said will.
Furthermore, these are acts that involve interference in the inheritance, indicatively, the presentation of a declaration of real estate data (E9) by the heir of the real estate acquired as a result of inheritance.