{"id":12740,"date":"2025-05-05T13:31:56","date_gmt":"2025-05-05T13:31:56","guid":{"rendered":"https:\/\/pmrsa.pl\/?p=12740"},"modified":"2025-05-22T10:56:08","modified_gmt":"2025-05-22T10:56:08","slug":"inheritance-and-bankruptcy-proceedings-how-to-protect-assets-and-avoid-debts","status":"publish","type":"post","link":"https:\/\/pmrsa.pl\/en\/inheritance-and-bankruptcy-proceedings-how-to-protect-assets-and-avoid-debts\/","title":{"rendered":"Inheritance and bankruptcy proceedings \u2013 how to protect assets and avoid debts?"},"content":{"rendered":"<p class=\"wp-block-paragraph\"><a id=\"_msocom_1\"><\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Reflecting on the issue of inheritance in<a href=\"https:\/\/pmrsa.pl\/en\/economic-bankruptcy\/\" title=\"\"> bankruptcy proceedings<\/a> it is necessary to draw attention to how the law regulates inheritance issues in general. It should be noted at the very beginning that, although there is no legal definition of inheritance, on the basis of the provisions of the Civil Code, it can be stated with some simplification that it refers to all the property rights and obligations of the testator, which at the moment of his death are transferred to the heirs, in accordance with Article 922 of the Civil Code. &nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Contents<\/strong><\/p>\n\n\n\n<div class=\"wp-block-aioseo-table-of-contents\"><ul><li><a href=\"#aioseo-najwazniejsze-zasady-prawa-spadkowego\"><\/a><\/li><li><a href=\"#aioseo-kilka-slow-o-artykule-posluchaj\">A few words about the article - Listen<\/a><\/li><li><a href=\"#aioseo-zobowiazania-spadkowe-a-postepowanie-upadlosciowe\">Inheritance obligations and bankruptcy proceedings<\/a><\/li><li><a href=\"#aioseo-skutki-upadlosci-w-prawie-spadkowym-umowa-zbycia-spadku\">The effects of bankruptcy in inheritance law - inheritance transfer agreement<\/a><\/li><li><a href=\"#aioseo-smierc-upadlego-w-toku-postepowania-upadlosciowego\">Death of the bankrupt during bankruptcy proceedings.<\/a><\/li><li><a href=\"#aioseo-zakonczenie-postepowania-upadlosciowego-a-nabycie-spadku\">Completion of bankruptcy proceedings and acquisition of inheritance<\/a><\/li><li><a href=\"#aioseo-podsumowanie\">Summary<\/a><\/li><\/ul><\/div>\n\n\n\n<h4 class=\"wp-block-heading\" id=\"aioseo-najwazniejsze-zasady-prawa-spadkowego\"><strong>\u00a0\u00a0<\/strong><\/h4>\n\n\n\n<h4 class=\"wp-block-heading has-text-align-center\" id=\"aioseo-kilka-slow-o-artykule-posluchaj\">A few words about the article - Listen<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<figure class=\"wp-block-audio\"><audio controls src=\"https:\/\/pmrsa.pl\/wp-content\/uploads\/2025\/05\/Spadek-a-postepowanie-upadlosciowe-.mp3\"><\/audio><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>The most important principles of inheritance law<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<ol style=\"list-style-type:lower-alpha\" class=\"wp-block-list\">\n<li><strong>What is an inheritance \u2013 acceptance of an inheritance with the benefit of inventory.<\/strong><\/li>\n<\/ol>\n\n\n\n<p class=\"wp-block-paragraph\">Considering the subject of inheritance in bankruptcy proceedings requires paying attention to how the law regulates inheritance issues in general. It should be noted at the very beginning that, although there is no legal definition of inheritance, based on the provisions of the Civil Code, it can be simplified to some extent that it refers to all property rights and obligations of the testator, which upon his death are transferred to the heirs, in accordance with Article 922 of the Civil Code. This means that accepting the inheritance simultaneously determines accepting the testator&#039;s debts. Therefore, it is worth doing so with the benefit of inventory, which means that the heir is liable for the inheritance debts only up to the value of the entire inheritance, and thus protects him from incurring additional consequences and costs from private money. Therefore, from the point of view of the inheritance creditor, it is very unlikely that he will be able to count on the satisfaction of his claim from the heirs&#039; own assets. Under the provisions of bankruptcy law, the submission of a declaration of acceptance or rejection of the inheritance by the bankrupt person himself depends on the issue of his exclusion from <a href=\"https:\/\/pmrsa.pl\/en\/what-is-bankruptcy-estate-2\/\" title=\"\">bankruptcy estate <\/a>pursuant to Article 121 of the Bankruptcy Law.<\/p>\n\n\n\n<figure class=\"wp-block-image size-full\"><a href=\"https:\/\/pmrsa.pl\/en\/contact\/\"><img fetchpriority=\"high\" decoding=\"async\" width=\"775\" height=\"185\" src=\"https:\/\/pmrsa.pl\/wp-content\/uploads\/2025\/02\/04-bezplatna-konsultacja.jpg\" alt=\"\" class=\"wp-image-12238\" title=\"\" srcset=\"https:\/\/pmrsa.pl\/wp-content\/uploads\/2025\/02\/04-bezplatna-konsultacja.jpg 775w, https:\/\/pmrsa.pl\/wp-content\/uploads\/2025\/02\/04-bezplatna-konsultacja-300x72.jpg 300w, https:\/\/pmrsa.pl\/wp-content\/uploads\/2025\/02\/04-bezplatna-konsultacja-768x183.jpg 768w, https:\/\/pmrsa.pl\/wp-content\/uploads\/2025\/02\/04-bezplatna-konsultacja-18x4.jpg 18w\" sizes=\"(max-width: 775px) 100vw, 775px\" \/><\/a><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>b. What is included in the inheritance?<\/strong><\/p>\n\n\n\n<ol style=\"list-style-type:lower-alpha\" class=\"wp-block-list\">\n<li><\/li>\n<\/ol>\n\n\n\n<p class=\"wp-block-paragraph\">It is important, as already mentioned above, that the inheritance includes both the rights and obligations of the deceased, which are closely related to his person, but also rights that upon his death pass to designated persons regardless of whether they are heirs. From the point of view of the heir, he acquires such an inheritance upon its opening, which occurs upon the death of the testator. Appointment to the inheritance, following the applicable legal regulations, may result from both the act and the will, which is why the legislator regulates the issue of appointment to the inheritance through statutory inheritance, indicating that Statutory inheritance as to the entire inheritance occurs when the testator has not appointed an heir or when none of the persons he has appointed wants or cannot be an heir, while as to part of the inheritance occurs when the testator has not appointed an heir to this part or when any of the several persons he has appointed to the entire inheritance does not want or cannot be an heir<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>c. Statutory inheritance \u2013 order of inheritance of groups of heirs.<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">In the case of statutory inheritance, the legislator also regulated the issue of the order of inheritance by creating groups of statutory heirs. The first to be called to inherit are the children of the testator and<a href=\"https:\/\/pmrsa.pl\/en\/consumer-bankruptcy-what-about-spouses-assets\/\" title=\"\"> his spouse, <\/a>with the proviso that the share of the estate falling to the spouse cannot be less than \u00bc of the entire estate. In the event of circumstances in which the child of the deceased dies before the parent, the share of the estate that would fall to him falls to his children in equal parts.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">If the testator leaves no children, his parents and spouse are called to inherit. The share of each parent in the estate is then \u00bc. In the case when the testator was not married, the share of the estate falls entirely in equal parts to his parents. The next group of heirs are siblings. In the absence of the testator&#039;s siblings and descendants of the testator&#039;s siblings, the entire estate falls to the testator&#039;s grandparents; they inherit in equal parts. In the absence of the testator&#039;s spouse, their relatives and children of the testator&#039;s spouse, called to inherit by law, the estate falls to the commune of the testator&#039;s last place of residence as the statutory heir. If the testator&#039;s last place of residence in the Republic of Poland cannot be determined or the testator&#039;s last place of residence was abroad, the estate falls to the State Treasury as the statutory heir.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\" id=\"aioseo-zobowiazania-spadkowe-a-postepowanie-upadlosciowe\"><strong>Inheritance obligations and bankruptcy proceedings<\/strong><\/h4>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>a. Satisfaction of creditors in bankruptcy proceedings.<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">In the context of bankruptcy law, it should be stated that it is possible for inheritance creditors to satisfy their claims during bankruptcy proceedings. This situation applies to both claims that arose before the death of the testator, as well as to persons who acquired claims against the testator upon the opening of the inheritance. According to the applicable regulations, inheritance debts should be treated as arising before the declaration of bankruptcy, and therefore they will not constitute liabilities of the bankruptcy estate, pursuant to Article 230, Section 2 of the Bankruptcy Law. This is important because the same position is adopted even when the inheritance was opened after the declaration of bankruptcy. These liabilities should be classified as taken over by the bankruptcy estate due to inheritance by the bankrupt, made after the declaration of bankruptcy.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>b. Order of satisfying creditors<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-image size-full\"><a href=\"https:\/\/pmrsa.pl\/en\/consumer-bankruptcy\/\"><img decoding=\"async\" width=\"775\" height=\"185\" src=\"https:\/\/pmrsa.pl\/wp-content\/uploads\/2025\/03\/02-upadlosc-konsumencka.jpg\" alt=\"\" class=\"wp-image-11821\" title=\"\" srcset=\"https:\/\/pmrsa.pl\/wp-content\/uploads\/2025\/03\/02-upadlosc-konsumencka.jpg 775w, https:\/\/pmrsa.pl\/wp-content\/uploads\/2025\/03\/02-upadlosc-konsumencka-300x72.jpg 300w, https:\/\/pmrsa.pl\/wp-content\/uploads\/2025\/03\/02-upadlosc-konsumencka-768x183.jpg 768w, https:\/\/pmrsa.pl\/wp-content\/uploads\/2025\/03\/02-upadlosc-konsumencka-18x4.jpg 18w\" sizes=\"(max-width: 775px) 100vw, 775px\" \/><\/a><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The creditors of the estate will therefore have to be treated as<a href=\"https:\/\/pmrsa.pl\/en\/can-a-creditor-file-for-bankruptcy-of-debtor-2\/\" title=\"\"> creditors of the bankruptcy estate<\/a>, in accordance with Article 189 of the Bankruptcy Law, regardless of when their claim arose. It should be noted that they will not be entitled to priority over other creditors of the bankruptcy estate, and therefore the order of satisfaction of creditors will continue to be determined by Article 343 of the Bankruptcy Law, according to which the bankruptcy estate first satisfies the costs of the proceedings and, if the bankruptcy estate funds allow, also other liabilities of the bankruptcy estate. Other liabilities of the bankruptcy estate include liabilities of the bankruptcy estate arising after the declaration of bankruptcy, in particular receivables from an employment relationship due for the period after the declaration of bankruptcy, liabilities for unjust enrichment of the bankruptcy estate, liabilities from contracts concluded by the bankrupt before the declaration of bankruptcy, the performance of which was requested by the trustee, other liabilities arising from the acts of the trustee and annuities due for the period after the declaration of bankruptcy as compensation for causing illness, incapacity for work, disability or death and annuities for the conversion of rights covered by the content of the life annuity right into a life annuity.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>c. Necessity to file a claim<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">It should be remembered that the creditor of the estate is also obliged to report his claim, in accordance with the provisions of bankruptcy law. According to the regulations of art. 236 of the said act, a personal creditor of the bankrupt who wants to participate in bankruptcy proceedings, if it is necessary to establish his claim, should report his claim to the trustee within the time specified in the decision declaring bankruptcy via the IT system supporting court proceedings. The creditor is also entitled to report a claim if his claim was secured by a mortgage, pledge, registered pledge, treasury pledge, maritime mortgage or by another entry in the land and mortgage register or in the ship register. If the creditor does not report these claims, they will be placed on the list of claims ex officio. However, it should be borne in mind that in the event of opening an inheritance after<a href=\"https:\/\/pmrsa.pl\/en\/how-to-declare-bankruptcy\/\" title=\"\"> Declaration of bankruptcy <\/a>a situation may arise in which the deadline for reporting due receivables expires. In such a situation, in accordance with Article 253 of the Bankruptcy Law, it will be necessary to supplement the list of receivables.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\" id=\"aioseo-skutki-upadlosci-w-prawie-spadkowym-umowa-zbycia-spadku\"><strong>The effects of bankruptcy in inheritance law - inheritance transfer agreement<\/strong><\/h4>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<figure class=\"wp-block-image size-full\"><a href=\"https:\/\/pmrsa.pl\/en\/whether-all-of-the-bankrupts-assets-are-included-in-the-bankruptcy-estate\/\"><img decoding=\"async\" width=\"827\" height=\"354\" src=\"https:\/\/pmrsa.pl\/wp-content\/uploads\/2025\/05\/Posty-na-strone-7.png\" alt=\"\" class=\"wp-image-12742\" title=\"\" srcset=\"https:\/\/pmrsa.pl\/wp-content\/uploads\/2025\/05\/Posty-na-strone-7.png 827w, https:\/\/pmrsa.pl\/wp-content\/uploads\/2025\/05\/Posty-na-strone-7-300x128.png 300w, https:\/\/pmrsa.pl\/wp-content\/uploads\/2025\/05\/Posty-na-strone-7-768x329.png 768w, https:\/\/pmrsa.pl\/wp-content\/uploads\/2025\/05\/Posty-na-strone-7-18x8.png 18w\" sizes=\"(max-width: 827px) 100vw, 827px\" \/><\/a><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Declaring bankruptcy of an heir may result in a change in the content of obligations or their due date. Monetary obligations become due on the day of declaring bankruptcy. Interest may also be charged from that same day, which should be satisfied from the bankruptcy estate. The basis for this change is Article 91, Section 1 of the Bankruptcy Law. Non-monetary obligations, on the other hand, are transformed into monetary obligations.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>a. Disposal of all or part of the share in the estate<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The legislator also regulates issues related to a possible attempt to dispose of all or part of the share in the estate, which the bankrupt would make. It should be noted that such an act is invalid after the declaration of bankruptcy. The purpose of this regulation is to prevent the intentional reduction of the bankruptcy estate. It should be recalled that in accordance with the applicable legal regulations, on the day of the declaration of bankruptcy, the bankrupt loses the right of management and the possibility of using and disposing of the property included in the bankruptcy estate. This means that if the bankrupt decides to make such an act, it is affected by the sanction of absolute invalidity, and therefore does not produce any legal effects. Such an act cannot be effectively confirmed by the bankruptcy trustee either. However, if such an act was made by the bankrupt before the declaration of bankruptcy, it may be questioned, on the basis of Article 527 of the Civil Code as a legal act made to the detriment of creditors.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>b. Exclusion of inheritance from the bankruptcy estate<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">&nbsp;However, it is necessary to remember about the situation in which the inheritance may be excluded from the bankruptcy estate. This happens when the assets included in the inheritance are difficult to sell or for other reasons the inheritance&#039;s entry into the bankruptcy estate would not be beneficial for the bankruptcy proceedings. In the event of the above situation, the bankrupt recovers<a href=\"https:\/\/pmrsa.pl\/en\/consumer-bankruptcy-consequences\/\" title=\"\"> management law<\/a> in the scope of the inheritance, which results from the content of the regulation of art. 122 of the Bankruptcy Law, indicating that if the inheritance is excluded from the bankruptcy estate, the declaration of acceptance or rejection of the inheritance is submitted by the heir. The time limit for submitting the declaration begins to run from the moment the decision on exclusion becomes final. It should be noted, however, that in the case of exclusion of the inheritance from the bankruptcy estate, it is necessary for the judge-commissioner to issue a decision regarding the exclusion of the inheritance forming part of the bankruptcy estate in question<\/p>\n\n\n\n<h4 class=\"wp-block-heading\" id=\"aioseo-smierc-upadlego-w-toku-postepowania-upadlosciowego\"><strong>Death of the bankrupt during bankruptcy proceedings.<\/strong><\/h4>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">When analyzing the above issue, it should be emphasized that the death of the bankrupt after the declaration of bankruptcy does not suspend the proceedings. Nor does any obstacle arise that would prevent their continuation.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">In connection with the death of the bankrupt, the heir takes his place as his natural successor. However, if the heir is not known, the judge-commissioner ex officio or at the request of the bankruptcy trustee will appoint a curator. Such a decision will lose its validity after the heir enters the proper proceedings. The successive obligation of the ascendant is to present a legally binding decision on the confirmation of acquisition of inheritance or a certificate of inheritance or a European certificate of succession.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\" id=\"aioseo-zakonczenie-postepowania-upadlosciowego-a-nabycie-spadku\"><strong>Completion of bankruptcy proceedings and acquisition of inheritance<\/strong><\/h4>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<figure class=\"wp-block-image size-full\"><a href=\"https:\/\/pmrsa.pl\/en\/how-can-i-get-rid-of-debts-3\/\"><img loading=\"lazy\" decoding=\"async\" width=\"775\" height=\"185\" src=\"https:\/\/pmrsa.pl\/wp-content\/uploads\/2025\/03\/01-upadlosc-gospodarcza.jpg\" alt=\"\" class=\"wp-image-11827\" title=\"\" srcset=\"https:\/\/pmrsa.pl\/wp-content\/uploads\/2025\/03\/01-upadlosc-gospodarcza.jpg 775w, https:\/\/pmrsa.pl\/wp-content\/uploads\/2025\/03\/01-upadlosc-gospodarcza-300x72.jpg 300w, https:\/\/pmrsa.pl\/wp-content\/uploads\/2025\/03\/01-upadlosc-gospodarcza-768x183.jpg 768w, https:\/\/pmrsa.pl\/wp-content\/uploads\/2025\/03\/01-upadlosc-gospodarcza-18x4.jpg 18w\" sizes=\"(max-width: 775px) 100vw, 775px\" \/><\/a><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Creditors of the estate may seek satisfaction of their claims also after the end of bankruptcy proceedings, to the extent to which they were not satisfied during the proceedings, by means of enforcement facilities, pursuant to Article 425 of the Bankruptcy Law. This indicates that after the end or termination of bankruptcy proceedings, an extract from the approved list of claims, containing the designation of the claim and the amounts received on account of it by the creditor, is a writ of execution against the heir. This indicates that after the end or termination of bankruptcy proceedings, an extract from the approved list of claims, containing the designation of the claim and the amounts received on account of it by the creditor, is a writ of execution against the heir. However, in such a situation, one cannot forget about the application of the general inheritance rules concerning liability for debts, discussed above. In connection with this, the heir is obliged to submit an inventory list or have a court inventory list. The inventory may be submitted before the declaration of bankruptcy, during the proceedings, or after their completion.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\" id=\"aioseo-podsumowanie\"><strong>&nbsp;Summary<\/strong><\/h4>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">It should therefore be stated that the regulations of inheritance law affect bankruptcy proceedings. In particular, the issues raised concerning the acceptance of the inheritance, the assets included in it, as well as the order of inheritance according to the law. It should therefore be remembered that in the case of bankruptcy proceedings, the creditors of the estate have the possibility of pursuing their claims within the bankruptcy estate, but they must report their receivables, and the method of their satisfaction depends on the specific provisions of bankruptcy law.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">In addition, the discussed effects of declaring bankruptcy in the context of the disposal of an inheritance and the possibility of excluding an inheritance from the bankruptcy estate have significant consequences for the management of the bankrupt&#039;s assets. Another important issue is the death of the bankrupt during the bankruptcy proceedings, which leads to the proceedings not being suspended and the heir taking the place of the bankrupt.<\/p>\n\n\n\n<figure class=\"wp-block-image size-full\"><a href=\"https:\/\/pmrsa.pl\/en\/about-us\/\"><img loading=\"lazy\" decoding=\"async\" width=\"775\" height=\"185\" src=\"https:\/\/pmrsa.pl\/wp-content\/uploads\/2025\/03\/22-o-nas.jpg\" alt=\"\" class=\"wp-image-11829\" title=\"\" srcset=\"https:\/\/pmrsa.pl\/wp-content\/uploads\/2025\/03\/22-o-nas.jpg 775w, https:\/\/pmrsa.pl\/wp-content\/uploads\/2025\/03\/22-o-nas-300x72.jpg 300w, https:\/\/pmrsa.pl\/wp-content\/uploads\/2025\/03\/22-o-nas-768x183.jpg 768w, https:\/\/pmrsa.pl\/wp-content\/uploads\/2025\/03\/22-o-nas-18x4.jpg 18w\" sizes=\"(max-width: 775px) 100vw, 775px\" \/><\/a><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">After the bankruptcy proceedings are closed, the estate&#039;s creditors may pursue their claims against the heir, and this process is carried out in accordance with the general principles of liability for estate debts, including the obligation to submit an inventory list or a court inventory.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Understanding these regulations is essential to properly managing the estate during bankruptcy proceedings, as well as to protecting the interests of all parties involved in the process.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>","protected":false},"excerpt":{"rendered":"<p>Pochylenie si\u0119 nad tematyk\u0105 spadku w post\u0119powaniu upad\u0142o\u015bciowym wywo\u0142uje konieczno\u015b\u0107 zwr\u00f3cenia uwagi na to jak przepisy prawa reguluj\u0105 kwestie spadkowe w og\u00f3lno\u015bci. Ju\u017c na samym pocz\u0105tku trzeba zaznaczy\u0107, \u017ce, cho\u0107 nie ma \u017cadnej definicji legalnej spadku to na gruncie przepis\u00f3w Kodeksu cywilnego mo\u017cna w pewnym uproszczeniu stwierdzi\u0107, i\u017c nazywamy nim og\u00f3\u0142 praw i obowi\u0105zk\u00f3w maj\u0105tkowych spadkodawcy, kt\u00f3re z chwil\u0105 jego \u015bmierci przechodz\u0105 na spadkobierc\u00f3w, zgodnie z art. 922 kodeksu cywilnego. &nbsp; Spis Tre\u015bci \u00a0\u00a0 Kilka s\u0142\u00f3w o artykule- Pos\u0142uchaj Najwa\u017cniejsze zasady prawa spadkowego Pochylenie si\u0119 nad tematyk\u0105 spadku w post\u0119powaniu upad\u0142o\u015bciowym wywo\u0142uje konieczno\u015b\u0107 zwr\u00f3cenia uwagi na to jak przepisy prawa reguluj\u0105 kwestie spadkowe w og\u00f3lno\u015bci. Ju\u017c na samym pocz\u0105tku trzeba zaznaczy\u0107, \u017ce, cho\u0107 nie ma \u017cadnej definicji legalnej spadku to na gruncie przepis\u00f3w Kodeksu cywilnego mo\u017cna w pewnym uproszczeniu stwierdzi\u0107, i\u017c nazywamy nim og\u00f3\u0142 praw i obowi\u0105zk\u00f3w maj\u0105tkowych spadkodawcy, kt\u00f3re z chwil\u0105 jego \u015bmierci przechodz\u0105 na spadkobierc\u00f3w, zgodnie z art. 922 kodeksu cywilnego. &nbsp;Oznacza to zatem, \u017ce przyj\u0119cie spadku determinuje jednocze\u015bnie przyj\u0119cie d\u0142ug\u00f3w spadkodawcy. Dlatego te\u017c, warto czyni\u0107 to z dobrodziejstwem inwentarza, co powoduje, \u017ce spadkobierca, odpowiada za d\u0142ugi spadkowe tylko do wysoko\u015bci warto\u015bci ca\u0142ego spadku, a wi\u0119c chroni go to przed ponoszeniem dodatkowych konsekwencji i koszt\u00f3w z pieni\u0119dzy prywatnych. Dlatego te\u017c z punktu widzenia wierzyciela spadkowego, bardzo ma\u0142o prawdopodobnym jest, by m\u00f3g\u0142 liczy\u0107 na zaspokojenie swojej wierzytelno\u015bci z maj\u0105tku w\u0142asnego spadkobierc\u00f3w. Na gruncie przepis\u00f3w prawa upad\u0142o\u015bciowego z\u0142o\u017cenie o\u015bwiadczenia o przyj\u0119ciu b\u0105d\u017a odrzuceniu spadku przez samego upad\u0142ego zale\u017cne jest od kwestii wy\u0142\u0105czenia go z masy upad\u0142o\u015bci na podstawie art. 121 ustawy Prawo upad\u0142o\u015bciowe. b. Co wchodzi w sk\u0142ad spadku? Istotnym jest, tak&nbsp; jak ju\u017c zosta\u0142o wspomniane powy\u017cej, i\u017c w sk\u0142ad spadku wchodz\u0105 zar\u00f3wno prawa, ale tak\u017ce i obowi\u0105zku zmar\u0142ego, kt\u00f3re s\u0105 \u015bci\u015ble zwi\u0105zane z jego osob\u0105, ale r\u00f3wnie\u017c prawa, kt\u00f3re z chwil\u0105 jego \u015bmierci przechodz\u0105 na oznaczone osoby niezale\u017cnie od tego, czy s\u0105 one spadkobiercami. Z punktu widzenia spadkobiercy nabywa on taki spadek, z chwil\u0105 jego otwarcia, a ta nast\u0119puje z chwil\u0105 \u015bmierci spadkodawcy. Powo\u0142anie do spadku, w \u015blad za obowi\u0105zuj\u0105cymi regulacjami prawnymi mo\u017ce wynika\u0107 zar\u00f3wno z ustawy, jak i testamentu, dlatego te\u017c ustawodawca reguluje kwestie powo\u0142ania do spadku w drodze dziedziczenia ustawowego, wskazuj\u0105c, \u017ce Dziedziczenie ustawowe co do ca\u0142o\u015bci spadku nast\u0119puje wtedy, gdy spadkodawca nie powo\u0142a\u0142 spadkobiercy albo gdy \u017cadna z os\u00f3b, kt\u00f3re powo\u0142a\u0142, nie chce lub nie mo\u017ce by\u0107 spadkobierc\u0105, natomiast co do cz\u0119\u015bci spadku nast\u0119puje wtedy, gdy spadkodawca nie powo\u0142a\u0142 do tej cz\u0119\u015bci spadkobiercy albo gdy kt\u00f3rakolwiek z kilku os\u00f3b, kt\u00f3re powo\u0142a\u0142 do ca\u0142o\u015bci spadku, nie chce lub nie mo\u017ce by\u0107 spadkobierc\u0105 c. Dziedziczenie ustawowe \u2013 kolejno\u015b\u0107 dziedziczenia grup spadkobierc\u00f3w. W przypadku dziedziczenia ustawowego ustawodawca uregulowa\u0142 tak\u017ce kwesti\u0119 kolejno\u015bci dziedziczenia, tworz\u0105c grupy spadkobierc\u00f3w ustawowych. W pierwszej kolejno\u015bci do spadku powo\u0142ane zostaj\u0105 dzieci spadkodawcy oraz jego ma\u0142\u017conek, z takim zastrze\u017ceniem, i\u017c cz\u0119\u015b\u0107 spadku przypadaj\u0105ca ma\u0142\u017conkowi nie mo\u017ce by\u0107 mniejsza ni\u017c \u00bc ca\u0142o\u015bci spadku. W przypadku wyst\u0105pienia okoliczno\u015bci, w my\u015bl kt\u00f3rej dziecko spadkodawcy umiera przed rodzicem, udzia\u0142 w spadku, kt\u00f3ry by mu przypada\u0142, przypada jego dzieciom w r\u00f3wnych cz\u0119\u015bciach. Je\u015bli spadkodawca nie pozostawia po sobie dzieci, powo\u0142ani do spadku zostaj\u0105 jego rodzice wraz z ma\u0142\u017conkiem. Udzia\u0142 spadkowy ka\u017cdego z rodzic\u00f3w wynosi w\u00f3wczas \u00bc. W przypadku, kiedy spadkodawca nie pozostawa\u0142 w zwi\u0105zku ma\u0142\u017ce\u0144skim, udzia\u0142 spadkowy przypada w ca\u0142o\u015bci w cz\u0119\u015bciach r\u00f3wnych jego rodzicom. Kolejn\u0105 grup\u0105 spadkobierc\u00f3w jest rodze\u0144stwo. W przypadku braku rodze\u0144stwa spadkodawcy i zst\u0119pnych rodze\u0144stwa spadkodawcy ca\u0142y spadek przypada dziadkom spadkodawcy; dziedzicz\u0105 oni w cz\u0119\u015bciach r\u00f3wnych. W braku ma\u0142\u017conka spadkodawcy, jego krewnych i dzieci ma\u0142\u017conka spadkodawcy, powo\u0142anych do dziedziczenia z ustawy, spadek przypada gminie ostatniego miejsca zamieszkania spadkodawcy jako spadkobiercy ustawowemu. Je\u017celi ostatniego miejsca zamieszkania spadkodawcy w Rzeczypospolitej Polskiej nie da si\u0119 ustali\u0107 albo ostatnie miejsce zamieszkania spadkodawcy znajdowa\u0142o si\u0119 za granic\u0105, spadek przypada Skarbowi Pa\u0144stwa jako spadkobiercy ustawowemu. Zobowi\u0105zania spadkowe, a post\u0119powanie upad\u0142o\u015bciowe a. Zaspokojenie wierzycieli na gruncie post\u0119powania upad\u0142o\u015bciowego. Na gruncie prawa upad\u0142o\u015bciowego nale\u017cy stwierdzi\u0107, \u017ce jest mo\u017cliwe zaspokojenie si\u0119 wierzycieli spadkowych w trakcie post\u0119powania upad\u0142o\u015bciowego. Taka sytuacja dotyczy zar\u00f3wno &nbsp;wierzytelno\u015bci, kt\u00f3re powsta\u0142y przed \u015bmierci\u0105 spadkodawcy, jak r\u00f3wnie\u017c os\u00f3b, kt\u00f3re naby\u0142y wierzytelno\u015b\u0107 wobec spadkobiercy z chwil\u0105 otwarcia spadku. Zgodnie z obowi\u0105zuj\u0105cymi regulacjami d\u0142ugi spadkowe nale\u017cy traktowa\u0107 jako powsta\u0142e przed og\u0142oszeniem upad\u0142o\u015bci, a wi\u0119c nie b\u0119d\u0105 one stanowi\u0107 zobowi\u0105za\u0144 masy upad\u0142o\u015bci, w my\u015bl art. 230 ust. 2 ustawy Prawo upad\u0142o\u015bciowe. Jest to o tyle istotne, i\u017c takie samo stanowisko przyjmuje si\u0119 nawet w chwili, gdy spadek zosta\u0142 otwarty po og\u0142oszeniu upad\u0142o\u015bci. Te zobowi\u0105zania nale\u017cy bowiem zakwalifikowa\u0107 jako przej\u0119te przez mas\u0119 upad\u0142o\u015bci z powodu dziedziczenia przez upad\u0142ego, dokonanego po og\u0142oszeniu upad\u0142o\u015bci. b. Kolejno\u015b\u0107 zaspokajania wierzycieli Wierzycieli spadkowych b\u0119dzie trzeba zatem potraktowa\u0107 jako wierzycieli masy upad\u0142o\u015bci, zgodnie z art. 189 ustawy Prawo upad\u0142o\u015bciowe, bez wzgl\u0119du ma to, kiedy powsta\u0142a ich wierzytelno\u015b\u0107. Wskaza\u0107 nale\u017cy, \u017ce nie b\u0119dzie im przys\u0142ugiwa\u0142o tak\u017ce pierwsze\u0144stwo wzgl\u0119dem innych wierzycieli masy upad\u0142o\u015bci, a co za tym idzie o kolejno\u015bci zaspokajania wierzycieli b\u0119dzie nadal rozstrzyga\u0142 art. 343 ustawy Prawo upad\u0142o\u015bciowe, zgodnie z kt\u00f3rym z masy upad\u0142o\u015bci zaspokaja si\u0119 w pierwszej kolejno\u015bci koszty post\u0119powania, a je\u017celi fundusze masy upad\u0142o\u015bci na to pozwalaj\u0105 &#8211; r\u00f3wnie\u017c inne zobowi\u0105zania masy upad\u0142o\u015bci. Do innych zobowi\u0105za\u0144 masy upad\u0142o\u015bci zalicza si\u0119 zobowi\u0105zania masy upad\u0142o\u015bci powsta\u0142e po og\u0142oszeniu upad\u0142o\u015bci, w szczeg\u00f3lno\u015bci nale\u017cno\u015bci ze stosunku pracy przypadaj\u0105ce za czas po og\u0142oszeniu upad\u0142o\u015bci, zobowi\u0105zania z tytu\u0142u bezpodstawnego wzbogacenia masy upad\u0142o\u015bci, zobowi\u0105zania z zawartych przez upad\u0142ego przed og\u0142oszeniem upad\u0142o\u015bci um\u00f3w, kt\u00f3rych wykonania za\u017c\u0105da\u0142 syndyk, inne zobowi\u0105zania powsta\u0142e z czynno\u015bci syndyka oraz przypadaj\u0105ce za czas po og\u0142oszeniu upad\u0142o\u015bci renty z tytu\u0142u odszkodowania za wywo\u0142anie choroby, niezdolno\u015bci do pracy, kalectwa lub \u015bmierci i renty z tytu\u0142u zamiany uprawnie\u0144 obj\u0119tych tre\u015bci\u0105 prawa do\u017cywocia na do\u017cywotni\u0105 rent\u0119. c. Konieczno\u015b\u0107 zg\u0142oszenia wierzytelno\u015bci Nale\u017cy pami\u0119ta\u0107, \u017ce na wierzycielu spadkowym r\u00f3wnie\u017c ci\u0105\u017cy obowi\u0105zek dokonania zg\u0142oszenia swojej wierzytelno\u015bci, zgodnie z przepisami prawa upad\u0142o\u015bciowego. Stosownie do regulacji z art. 236&nbsp; przedmiotowej ustawy Wierzyciel osobisty upad\u0142ego, kt\u00f3ry chce uczestniczy\u0107 w post\u0119powaniu upad\u0142o\u015bciowym, je\u017celi niezb\u0119dne jest ustalenie jego wierzytelno\u015bci, powinien w terminie oznaczonym w postanowieniu o og\u0142oszeniu upad\u0142o\u015bci zg\u0142osi\u0107 syndykowi swoj\u0105 wierzytelno\u015b\u0107 za po\u015brednictwem systemu teleinformatycznego obs\u0142uguj\u0105cego post\u0119powanie s\u0105dowe. Uprawnienie do zg\u0142oszenia wierzytelno\u015bci przys\u0142uguje wierzycielowi ponadto, gdy jego wierzytelno\u015b\u0107 by\u0142a zabezpieczona hipotek\u0105, zastawem, zastawem rejestrowym, zastawem skarbowym, hipotek\u0105 morsk\u0105 lub przez inny wpis w ksi\u0119dze wieczystej lub w rejestrze<\/p>","protected":false},"author":18,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[19],"tags":[],"ppma_author":[37],"class_list":["post-12740","post","type-post","status-publish","format-standard","hentry","category-blog"],"authors":[{"term_id":37,"user_id":18,"is_guest":0,"slug":"k-kaminskapmr-restructuring-pl","display_name":"Karolina Kami\u0144ska","avatar_url":{"url":"https:\/\/pmrsa.pl\/wp-content\/uploads\/2024\/09\/user16.jpg","url2x":"https:\/\/pmrsa.pl\/wp-content\/uploads\/2024\/09\/user16.jpg"},"0":null,"1":"","2":"","3":"","4":"","5":"","6":"","7":"","8":""}],"_links":{"self":[{"href":"https:\/\/pmrsa.pl\/en\/wp-json\/wp\/v2\/posts\/12740","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/pmrsa.pl\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/pmrsa.pl\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/pmrsa.pl\/en\/wp-json\/wp\/v2\/users\/18"}],"replies":[{"embeddable":true,"href":"https:\/\/pmrsa.pl\/en\/wp-json\/wp\/v2\/comments?post=12740"}],"version-history":[{"count":0,"href":"https:\/\/pmrsa.pl\/en\/wp-json\/wp\/v2\/posts\/12740\/revisions"}],"wp:attachment":[{"href":"https:\/\/pmrsa.pl\/en\/wp-json\/wp\/v2\/media?parent=12740"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/pmrsa.pl\/en\/wp-json\/wp\/v2\/categories?post=12740"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/pmrsa.pl\/en\/wp-json\/wp\/v2\/tags?post=12740"},{"taxonomy":"author","embeddable":true,"href":"https:\/\/pmrsa.pl\/en\/wp-json\/wp\/v2\/ppma_author?post=12740"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}