What is a debt collection entry?

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Saving certain items in a will has only been possible for several years. Previously, such dispositions were treated as an appointment to the entire inheritance, and yet the testator does not always want to allocate all his property to one person. A debt collection entry enables the separation of individual components of the estate, even for persons who are not authorized to inherit.

Appointment to inheritance

Each person appointed to inherit obtains the right to acquire a certain share in the estate or its entirety - depending on the will of the testator. The appointment itself does not, however, mean the final acquisition of an inheritance, as this requires the consent of the designated person. Within 6 months from the date of opening the inheritance, a potential heir may reject his property and thus lose the right to inherit.

The testator may decide to allocate individual components of his property regardless of the selection of the circle of his heirs. This is especially important when you want one or more marked items to go into the hands of a specific person. For this purpose, a debt collection entry should be used.

Debt collection record

Pursuant to Art.9811 § 1 of the Civil Code, in a will drawn up in the form of a notarial deed, the testator may decide that a designated person acquires the subject of the legacy upon opening the inheritance - this is the aforementioned debt collection legacy.

In fact, the provision in question is one of the forms of an inheritance disposition that can only be made in a notarial will. Entering a specific item in any other declaration of the last free (e.g. personal or oral will) will unfortunately not have any binding force and will simply be ineffective. The form of a notarial deed is therefore absolutely necessary for this type of activity.

The subject of the vindication legacy

It turns out that not every thing or right may be the subject of a vindication legacy. Therefore, the will of the testator is not the only determinant of what can be saved to a specific person without referring to it for all or part of the inheritance.

Pursuant to Art. 9811 § 2 of the Civil Code, the subject of a debt collection order may be:

  • an item marked as to its identity (this applies to both movable and real estate);

  • transferable property right;

  • enterprise or farm;

  • establishing a usufruct or easement for the legatee;

  • all the rights and obligations of a partner in a partnership.

Remember that the above catalog is closed, i.e. any right or object that does not belong to the indicated category may not be the subject of a debt collection record. This provision may not include, for example, any amount of money or things marked as to their species. We should also remember that a debt collection legacy is ineffective if the subject of the legacy did not belong to the testator at the time the inheritance was opened or the testator was obliged to sell it. If the subject of the legacy is the establishment of use or easement for the legatee, the legacy is ineffective when, at the time of opening the inheritance, the property that was to be encumbered with the use or easement does not belong to the inheritance or the testator was obliged to sell it. Resolution of the Supreme Court of 18 July 2012 (reference number III CZP 46/12)

The vindication entry may cover the property listed in Art. 9811 § 2 of the Civil Code, belonging to the joint property of spouses remaining in the system of statutory community.

The testator may also write down in his last will an item or right that does not belong to his estate at the time of making the will.

When drawing up a will in the form of a notarial deed, the testator may decide that the designated person acquires the subject of the legacy, which may be an item, transferable property right, usufruct or easement established for the legatee, as well as an enterprise or farm belonging to the joint property of the spouses.

The vindication entry may cover the property listed in Art. 9811 § 2 of the Civil Code, belonging to the joint property of spouses remaining in the system of statutory community.

Who can inherit an item?

In fact, a vindication entry can be directed to any freely chosen person - there is no limitation here, including age. Both a family member of the deceased and a completely stranger to him or her may be entitled to receive a legacy - this also applies to children who remain under parental authority. In the latter case, the minor may acquire the subject of the subscription, but he does so with the consent of the competent guardianship court and his parents / legal guardians. Management of such property is handed over to its statutory representatives until they reach the age of majority.

The person entitled to receive the legacy may, but does not have to, belong to the circle of appointed heirs. Therefore, it is possible that the legatee is also the heir of a given person - it is permissible to reject the legacy and at the same time accept the inheritance, as well as accept the legacy with the simultaneous rejection of the inheritance.

A debt collection record can be established for both a natural person and a legal person (e.g. a commercial company). The main condition here is staying alive (natural person) or existence (legal entity).

Debt collection entry provided or subject to a time limit

Some testators decide to draw up a debt collection record provided that a specific behavior is fulfilled by the person appointed to receive it. Sometimes the testators want to make the release of the subject of the subscription conditional on the lapse of a specific time - for example, the property will be released to the beneficiary after 5 years from the opening and announcement of the will.

The above situations are unacceptable from the point of view of law, because the reservation of a condition or time limit made when establishing a recovery legacy is considered non-existent. However, if the content of the will or the circumstances shows that the record would not be made without such reservation, the record is invalid. These provisions do not apply if the fulfillment or non-fulfillment of the condition or the coming of the deadline took place before the opening of the inheritance. A debt collection entry invalid due to stipulation of a condition or time limit shall have the effects of an ordinary legacy made under the condition or subject to a time limit, unless otherwise stated in the contents of the will or in the circumstances. Start a free 30-day trial period with no strings attached!

Purchase of the subject of the debt collection legacy

Saving a marked item or right to someone does not mean that the entitled person will want to buy it. Similarly to the heir, the established legatee may reject the item he / she is entitled to - he has 6 months to do so from the moment he learned about the title of his appointment for legacy (usually the date of the testator's death or the day his will is announced).

In the case of acquiring a subscription, we do not separate the acquisition made directly or with the benefit of inventory - each time the entitled person acquires all the rights or things granted to him. If he does not submit a declaration of rejection of the debt collection legacy within the previously indicated six-month period, it is considered that he has acquired the legacy legally.

It is worth noting here that from the moment of opening the estate to its division, the legatees and heirs are jointly and severally liable for the inheritance debts - the legatee is therefore treated in the scope of liability for the existing obligations as the heir. Thus, a debt collection entry may give rise to not only rights, but also obligations.

How much does it cost to prepare a debt collection record?

A vindication legacy must absolutely be made in the form of a notarial will - it is not necessary to refer to the inheritance of specific heirs or include other inheritance dispositions in this document (a will containing only the said provision is therefore sufficient).

The cost of drawing up a will containing a vindication entry costs up to PLN 200 + VAT. This amount does not include the costs of a notarial deed excerpt in the price of PLN 6 + VAT.

Summary

A bequest is a form of an inheritance disposition that can only appear in a notarial will. With its help, the testator can effectively transfer a specific object to the indicated person, who does not necessarily belong to the circle of his heirs. However, a debt collection entry may not be made either on condition or subject to a time limit. The legatee has the option to reject the subject of the subscription within 6 months from the moment when he learned about the title of his appointment.