After her father’s death, a daughter receives an apartment and a bank demand. She has heard that silence means acceptance with the benefit of inventory and assumes nothing needs checking. That shortcut confuses a statutory liability limit with identifying the actual debts.
The examples are illustrative. Sources checked on 16 September 2026. This article concerns Polish law and records.
Establish the relevant dates first
Under current rules, acceptance or rejection may be declared within six months of learning of one’s entitlement to inherit. No declaration in that period means acceptance with the benefit of inventory. The starting point is not always the date of death.
Older estates require checking transitional provisions. Today’s rule cannot automatically be applied to every historical estate. Rejection also requires considering who may inherit next, particularly children.
Basis: [1] art. 1015, 1018 and 1020
A value limit, not just inherited objects
With the benefit of inventory, liability is generally limited to the value of estate assets established in the inventory declaration or official inventory. This does not mean a creditor can always seek payment only from the inherited apartment. After acceptance, liability may extend to the heir’s whole property, subject to the applicable monetary limit.
‘My own money is safe’ may therefore mislead. Security interests such as a mortgage also require separate assessment. Discussing estate value alone does not resolve a mortgage creditor’s rights.
Basis: [1] art. 1030–1031 [2] art. 74
An inventory is not an informal list
An inventory declaration and an official inventory follow statutory procedures. They should account for assets and liabilities and may need supplementing when new information emerges. Collect source documents instead of relying on figures remembered by relatives.
The Code provides for loss of the liability limit in specified cases of fraudulent omission of assets or inclusion of fictitious debts. The way known creditors are paid may also affect liability. Do not prioritise only the loudest demand.
What to do with the first demand
Keep the letter and delivery date. Identify the claim’s basis, creditor, amount, security and procedural stage. A demand letter, claim and payment order require different responses. Procedural deadlines cannot wait for family discussions to finish.
Do not hastily acknowledge the amount or sign a settlement before examining documents. A schedule of assets, known liabilities and received correspondence gives a lawyer a much clearer starting point than ‘I inherited a mortgaged flat’.
What to prepare
- Date of death and when you learned of the inheritance entitlement.
- Declarations made and inheritance confirmation documents.
- Asset, loan, security and earlier repayment records.
- All demands and court papers, with delivery dates.
Remember
The benefit of inventory limits liability under specific rules. It does not replace checking assets, debts and deadlines.
Sources and references
Official legislation, judgments and institutional materials. The relevant sources are identified below each section.
- Polish Civil Code — consolidated text, Journal of Laws 2026, item 795 — opens a new windowart. 1015, 1018 and 1020; art. 1030–1031; art. 1031–1032
- Polish Land and Mortgage Registers Act — updated consolidated ELI text — opens a new windowart. 74
- Polish Code of Civil Procedure — consolidated text, 2026, item 468 — opens a new windowart. 637 et seq.