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Odrzucenie i przyjęcie spadku w imieniu małoletniego dziecka po nowelizacji z 28.07.2023 r.

100%

Domański M.

Rejent

2024

issue 4 (396)

44-77

The act of July 28, 2023, which came into force on November 15, 2023, amended the regulation of re-jection, and to a narrower extent, acceptance of an inheritance made on behalf of a minor child by the parents. The amended Article 101 § 4 of the Polish Family and Guardianship Code introduced a previously unknown mechanism that allows an act beyond the scope of ordinary administration of the child’s property in the form of rejection of the inheritance by the parents without the need for court au-thorization. This possibility was made conditional on several conditions: prior rejection of the inheritan-ce by a parent, resulting in the child’s inhe-ritance, a declaration by both parents who have parental au-thority over the administration of the child’s estate, and rejection of the inheritance by other descen-dants of the child’s parents. The mentioned conditions were subjected to an in-depth analysis in the ar-ticle. Modifications were also presented regarding the manner in which the declaration of acceptance or rejection of the inheritance is made by a parent acting on behalf of the child (Article 640 et seq. of the Polish Civil Procedure Code), including the expansion of the cognition of the inheritance court to inc-lude the issuance of permits for the acceptance and rejection of the inheritance by parents on behalf of the child (Article 101 § 3 of the Polish Family and Guardianship Code and 6401 of the Polish Civil Procedure Code).

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1 Rejent

1 Domański M.

1 2024

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Odrzucenie i przyjęcie spadku w imieniu małoletniego dziecka po nowelizacji z 28.07.2023 r.