Succession as previously mentioned, are all the property rights and obligations of the deceased. Heirs may submit appropriate declarations which, depending on circumstances and heirs’ will, may be direct acceptance of succession, acceptance of succession under benefit of inventory or waiver of the succession.
Direct acceptance of succession means, that the heir accepts the succession with unlimited liability for the debts. Acceptance of succession under the benefit of inventory means, that the heir accepts the succession with the responsibility limited only to the value set in the inventory or the list of succession assets. Such limitation of liability falls, if the heir fraudulently omitted or did not enter in the inventory items belonging to the succession or items of vindicatory legacy or fraudulently did enter the debts the deceased had been liable for that did not exist.
The heir may not partially accept and partially waive the succession apart from the circumstances provided in the Act. According to article 1014 § 1 and 2 of the Civil Code the exceptions refers to substitution or increment. Acceptance or waiver of share in succession attributable to the heir under the substitution can occur independently of the acceptance or waiver of share in succession that this heir acquire from another title, and also the heir may waive the attributable share in respect of increment and accept share attributable from the will. In addition, the heir that inherits in both the power of the will, and by law can waive the succession as testamentary heir and accept the succession as a statutory heir.
A declaration of acceptance or waiver of succession may be submitted within the deadline of 6 months since the day, that the heir learned about the grounds of his heirdom. The lapse of this period shall entail that the heir inherits the succession with the benefit of inventory.
If, before the expiry of that six-month deadline to submit a statement of acceptance or waiver the heir died and has not made such a declaration, a statement of acceptance or waive of succession may be submitted by his heirs.
A declaration of waive or acceptance of succession may be made in front of a district court in which district the declarant lives or has domicile or before notary. Notary or the court will send immediately a declaration, with attachments to the inheritance court. The statement may be made in person of in writing with the officially certified signature. Power of attorney to submit such a statement has to be signed with officially certified signature. This statement, however, needs to be well thought out and definitive, because according to art. 1018 of the Civil Code, it cannot be revoked and conditional declaration or with the deadline reservation is invalid.
One and only exception of above rule is a situation in which the declaration has been made under error or threat. In such case the regulations concerning defects in declaration of intent are applicable with following changes: avoiding the consequences shall take place before court; the heir shall declare at the same time whether he accepts the succession or waives it. The heir, who under the influence of an error or the threat has not made any statement on time, may in the same way to evade the legal consequences of failure to observe the deadline. Avoiding the legal consequences of the declaration of acceptance or waiver requires approval by the court.
The declaration of acceptance of succession or declaration of waiver the succession shall include the name and surname of the deceased, date and place of his death as well as his last place of residence; title of inheritance; declaration.
The declaration shall name all known, to the person submitting the statement, persons that may be considered as heirs and all known wills, even if this person, consider them invalid, as well as information on the content and place of keeping the wills.
At the time of submitting the declaration you must submit an extract of the death certificate of the deceased or a final court decision on the recognition of death or on confirmation of death if the evidence had not been previously filed. If the statement was made orally, the statement shall be drawn into protocol.
Signature to a declaration must be officially certified. Official certification of a signature is made by a notary.
All people considered to be heirs, even if their succession is subsequent, shall be notified about the acceptance of succession or about the waiver of succession.