Rejection of an inheritance by a minor and changes in Polish inheritance law in 2023

Rejection of an inheritance by a minor and changes in Polish inheritance law in 2023

Persons appointed to inheritance in Poland are often minors. However, due to their statutory lack of legal capacity, the rights of minors are represented by their legal representatives – most often parents. A parent, wishing to reject an inheritance in Poland on behalf of his or her child, has until now had to embark on a lengthy court procedure, which by its time-consuming nature could cause frustration. New provisions of the inheritance law have streamlined the process of inheritance by a minor, removing the obligation to obtain court approval for a child who inherits as a result of a parent’s rejection of the inheritance.

After the amendment of the Polish inheritance law in 2023, if a minor becomes an heir as a result of a parent’s rejection of the inheritance, a parent may reject the inheritance in Poland in the name of the child without the consent of the guardianship court if:

– the parent has parental authority in this respect
– the other parent, who also has parental authority in this respect, gives his consent.

Of course, parents can jointly reject the inheritance in Poland. The legislature has ruled that in the case of the rejection of an inheritance in Poland by a minor called to inherit as a result of the rejection of the inheritance in Poland by his or her parent, the approval of the guardianship court in Poland is not needed, since the rejection does not harm the welfare and interests of the child. This is because it is assumed that the parent previously rejected the inheritance because he knew or suspected that the inheritance mass consists primarily of debts and wants to protect his child from this as well.

In situations other than those indicated above, the approval of the guardianship court in Poland will still be needed so that the child’s welfare and interests are properly protected and represented. To make sure that the inheritance case is well handled, it is best to take advantage of the professional assistance of a Polish attorney.