Can a Minor Inherit?

The answer to the question of whether a minor child can inherit an estate in Poland is straightforward. Polish inheritance laws relating to minors do not specify a minimum age at which a person can become an heir.

However, transferring an estate to a person under the age of 18 involves a number of specific legal procedures designed to fully protect the child’s financial and personal interests. In this article, we explain how inheritance by minors works in Poland, who is responsible for managing a minor’s inherited assets, when and how an inheritance may be disclaimed on a minor’s behalf, and what changes once the child reaches the age of 18. Read on to learn how to navigate inheritance procedures involving children effectively and securely.

Can a child inherit an estate?

The Polish Civil Code clearly distinguishes between legal capacity and the capacity to perform legal acts. Legal capacity—the ability to hold rights and obligations, including ownership of property—is acquired by every person at birth. This means that an heir may be a newborn infant only a few days old or even a child conceived at the time the estate is opened, provided that the child is born alive.

It is important to note, however, that a minor generally does not have full legal capacity to perform legal acts. Children under the age of 13 do not have the capacity to perform legal acts, while persons between the ages of 13 and 18 have limited legal capacity. As a result, minors cannot independently perform all actions related to inheritance, such as entering into agreements concerning property or carrying out the division of an estate. In such situations, they are represented by their legal representatives, and in matters exceeding the scope of ordinary management of the child’s assets, court approval may be required.

Who manages a minor’s inheritance?

Until the minor heir reaches the age of 18, their assets are managed by parents exercising parental authority or by legal guardians appointed by the court. However, the law sets clear limits to prevent any potential abuse of these powers.

The management of a child’s assets is divided into two categories:

1. Acts of ordinary management

Acts of ordinary management involve the day-to-day administration of assets, such as paying property taxes, maintaining the property, collecting rent from a rented apartment, or placing funds in secure bank accounts. Court approval is not required for these actions.

2. Acts exceeding ordinary management

Acts exceeding ordinary management include decisions involving significant financial value or affecting the structure of the minor’s assets. These may include, for example, the sale of an inherited apartment or placing a mortgage on it.

Importantly, when the child’s interests conflict with those of the parents (e.g., when a parent and child are co-heirs and carry out an inheritance division between themselves), the court appoints a guardian ad litem to represent the minor’s interests in the relevant proceedings.

Rejecting an inheritance on behalf of a minor

When an inheritance includes significant debt, inheritance laws for minors protect the interests of the heir by default. In such cases, the inheritance is accepted by operation of law with the so-called benefit of inventory. This limits the minor heir’s liability for debts to the value of the inherited assets. However, in many cases, the safest solution is to completely reject the inheritance. This constitutes an act exceeding ordinary management of the child’s assets, meaning that the guardian must obtain approval from the guardianship court or use the simplified notarial procedure.

When is the consent of the guardianship court required?

Traditionally, submitting a declaration of rejection of an inheritance on behalf of a child required obtaining the consent of the guardianship court. The application should be submitted to the district court (Family and Juvenile Division). In such cases, the court examines whether rejecting the inheritance is objectively beneficial for the minor (e.g., whether the inheritance does not include valuable assets).

Simplified notarial procedure

The applicable regulations provide for an exception – court approval is not required if a parent has previously rejected the inheritance themselves and then wishes to do so on behalf of the child, provided that they have the consent of the other parent (both parents must have full parental authority). In such a case, the declaration can be made directly before a notary.

There is a strict 6-month deadline for submitting a declaration of rejection of an inheritance. In the case of court proceedings, filing an application for approval with the guardianship court suspends the running of this deadline for the duration of the proceedings. An exception applies where the application is rejected by the court, for example due to formal deficiencies.

Acquisition of Assets Upon Reaching the Age of Majority

Upon the heir reaching the age of 18, the minor obtains full legal capacity to perform legal acts. At this point:

• Parents or legal guardians lose the right to manage the assets inherited by the child.
• The young adult takes exclusive control over the inherited assets (bank accounts, real estate, securities).
• After reaching adulthood, the heir may request an account of how their inherited assets were managed if there are grounds for doing so, particularly where there is a suspicion that the assets were not managed with due care and responsibility.

 

 

What do inheritance laws for minors say?

The Polish legal system does not set a minimum age for inheriting an estate. Moreover, inheritance laws for minors fully protect minor heirs against the negative consequences of inheriting debts and require court supervision over the most important decisions concerning their assets. To avoid procedural errors and missing strict deadlines, it is advisable to seek the support of experienced attorneys during inheritance proceedings.

Frequently Asked Questions (FAQ)

Can an infant inherit assets in Poland?

Yes, under Polish law there is no minimum age for an heir – an infant acquires legal capacity at the moment of birth.

Who represents a child before a Polish notary or court?

A child is represented before a notary by parents who have parental authority or by a legal guardian appointed by the court.

What happens if parents miss the 6-month deadline to reject an inheritance?

If parents fail to meet the 6-month deadline for rejecting an inheritance, it is accepted with the benefit of inventory. This means that the child’s liability for debts is limited only to the value of the inherited asset.

Legal basis:

1. Legal capacity of a minor and the right to inherit (including a conceived child): Articles 8 § 1 and 927 § 1 and § 2 of the Civil Code, available online:https://isap.sejm.gov.pl/isap.nsf/DocDetails.xsp?id=WDU19640160093.
2. Management of a child’s assets and consent of the guardianship court: Articles 101 § 1 and § 3 of the Family and Guardianship Code, available online: https://isap.sejm.gov.pl/isap.nsf/DocDetails.xsp?id=WDU19640090059.
3. Acceptance and rejection of an inheritance on behalf of a child: Articles 101 § 4 of the Family and Guardianship Code and Articles 1012, 1015 § 1–2, and 1031 § 2 of the Civil Code, available online: https://isap.sejm.gov.pl/isap.nsf/DocDetails.xsp?id=WDU19640160093,
   https://isap.sejm.gov.pl/isap.nsf/DocDetails.xsp?id=WDU19640090059.
4. Transfer of assets and accounting after reaching adulthood: Article 105 of the Family and Guardianship Code, available online: https://isap.sejm.gov.pl/isap.nsf/DocDetails.xsp?id=WDU19640090059.