Determination of Inheritance Acquisition – What Is It and What Are Its Forms?

The death of a loved one is always a significant blow to the family, which faces the necessity of handling formalities related to the estate left by the deceased. In practice, many individuals are unaware of the actions required to freely manage the assets left by the decedent. One of the methods to confirm the acquisition of an estate is a court decision on the confirmation of inheritance acquisition, issued as part of probate proceedings.

What is the confirmation of inheritance acquisition? Essence and significance

The confirmation of inheritance acquisition conducted before the court aims to officially determine who inherits the estate of the deceased and in what proportions. Although the estate passes to the heirs at the moment of the decedent's death, it is only the court-issued probate decision that allows for recognizing an individual as the heir of the deceased. This is a rather complex procedure (similar to criminal cases).

Thanks to the confirmation of inheritance acquisition, heirs can effectively demonstrate that they inherit from a particular individual. The court-issued probate decision enables the handling of matters at the office, bank, or the entry of the heir's ownership rights into the land and mortgage register of the property previously belonging to the decedent. Therefore, without it, it is difficult to manage the estate, as it does not formally belong to the heir yet.

What are the forms of inheritance acquisition?

The provisions of the Civil Code stipulate that inheritance acquisition can occur in one of the following two ways:

• by law – when the decedent did not leave a will, or the designated testamentary heirs rejected the inheritance, inheritance occurs according to the rules of the Civil Code. The circle of statutory heirs includes, in the first instance, the deceased's children and spouse, and subsequently, the parents, siblings, or grandparents of the decedent,
• by will – in a situation where the decedent left a valid will indicating who should inherit. In such cases, the court verifies the validity and effectiveness of the will and the possibility of inheritance by the persons indicated therein during probate proceedings.

In both cases of inheritance acquisition, whether by law or by will, it is necessary for the court to issue a decision confirming the acquisition of inheritance.

What is the procedure for issuing a decision on the confirmation of inheritance acquisition?

The court issues a probate decision after conducting proceedings initiated upon the request of an entitled party. The application for confirmation of inheritance acquisition can be submitted by a person belonging to the circle of statutory or testamentary heirs, as well as by a creditor of the deceased or a legatee. The proceedings for confirmation of inheritance acquisition take place before the district court competent for the last place of residence of the decedent. The procedure for confirmation of inheritance acquisition follows these steps:

• submission of the application by the interested party – the application should include, among others, the name and surname of the decedent, indication of their last place of residence, all statutory and testamentary heirs, information on whether the deceased left a will, and whether the estate includes a farm,
• probate hearing – during which the court determines the circle of heirs of the deceased, particularly by taking inheritance declarations from them. The court also examines the validity and effectiveness of the will, if the decedent left one. Usually, only one hearing is necessary; in complex and intricate cases, the court schedules further hearings.
• issuance of the probate decision – the court indicates who inherits and in what shares. This document serves as the basis for the heirs to undertake further legal and administrative actions regarding the estate left by the decedent.

The duration of the procedure depends on the circumstances. Cases where there is no agreement among the heirs regarding inheritance take significantly longer.

What does the probate decision contain?

The probate decision is a ruling issued during the proceedings for confirmation of inheritance acquisition, in which the court indicates:

• all heirs,
• the basis of inheritance (law or will),
• the shares allocated to each heir.

Importantly, the probate decision issued by the court is declaratory in nature, confirming that the heirs became owners of the estate's assets at the moment of the decedent's death. The document issued by the court allows heirs to assert their rights to the estate before offices, banks, and other entities.

Probate decision – what next?

After the court issues the probate decision, many heirs ask themselves: probate decision – what next? In such a situation, heirs should take the following steps:

• reporting the acquisition of inheritance to the tax office – there is a legal obligation to report the acquisition of inheritance to the tax office within 1 month if tax payment is required, or within 6 months in case of exemption from tax payment (e.g., children, spouse, parents),
• entry into the land and mortgage register – if the estate includes real estate, it is necessary to submit an application for entering the heir as the new owner in the land and mortgage register. The probate decision is attached to the application as evidence of the transfer of ownership to the heir.
• notification to the bank and offices – the decision should be presented to banks, offices, and other institutions to close accounts, withdraw funds, transfer vehicles, or change data in registers.
• division of the estate – if there are multiple heirs and the estate includes, for example, real estate or a business, it may be necessary to conduct an estate division. Only then will each heir receive a specific part of the estate, rather than just a fractional share.

There is no doubt that the confirmation of inheritance acquisition is a tedious procedure. Assistance from adwokat Gdańsk can facilitate its execution. Legal support is indispensable, especially in complex cases or when there is no agreement among heirs regarding inheritance matters.