Debts and Maintenance in a Polish Estate Division — What You Need to Know

Disclaimer: This article is for general information only and does not constitute legal advice. It covers dział spadku (estate division) under Polish law. If your case involves a UK connection, always check with a qualified adviser before relying on it.

A deceased person can leave behind not just assets, but debts too. The question is: do debts reduce what's shared out among the heirs? The answer is yes, debts reduce the value of the estate — but it's not as complicated as it sounds. Here's what happens to debts when someone dies under Polish law, and which ones simply disappear.

Rule of thumb: The deceased's debts reduce the value of the estate before it's divided — but maintenance obligations do not pass on to the heirs.

The deceased's debts — which ones pass on to the heirs

Heirs are jointly and severally liable for the deceased's debts, but only up to the value of what they actually inherit. In practice this means:

• The heirs are liable together for the debts
• But each heir is only liable up to the value of their own share of the estate (Article 1038 of the Polish Civil Code, Kodeks cywilny — the KC)

Debts that pass on: - ✅ Bank loans - ✅ Outstanding tax liabilities - ✅ Utility bills (up to the date of death) - ✅ Civil-law debts (claims from family, friends) - ✅ A mortgage on a property - ✅ Financial penalties (to a certain extent)

How debts are settled in the division: 1. In the estate division, debts are deducted from the value of the estate first 2. What's left (assets minus debts) is divided among the heirs 3. The heirs then settle up between themselves

Example: Estate worth 400 units, debts of 100 units, two heirs. - Value to be divided: 400 − 100 = 300 units - Each heir receives: 150 units - But each heir remains jointly and severally liable for the 100 units of debt (up to the value of what they inherited)

Maintenance payments — these end on death

Maintenance obligations do not pass on to the heirs — they're a personal obligation of the deceased.

• If the deceased was required to pay maintenance for a child, that obligation ends on their death ✅
• The child cannot claim maintenance from the heirs

Exception: Arrears of maintenance (instalments that had already fallen due but were never paid) count as a debt of the estate and will be paid out of the estate's assets.

In practice: - The deceased owed 100,000 PLN in maintenance arrears from the last year (12 unpaid instalments) → this is a debt of the estate - The deceased was obliged to pay maintenance going forward → that obligation ends; the children cannot claim compensation for it

Mortgages on property — a special case

A mortgage is a debt secured against a property. In an estate division:

1. The property is inherited together with the mortgage — the new owner takes on the obligation to keep repaying it
2. The bank can still enforce the mortgage against the property, even though the owner has changed
3. An heir's options: - Pay off the loan out of the estate's assets - Refinance the loan in their own name - Hand the property back to the bank if they can't keep up the payments

How this works in the division: - If a house worth 400 units carries a mortgage of 250 units, its net value is 150 units - Say it's inherited by two children (75 units net each) - But each of them remains jointly and severally liable for the full 250-unit mortgage

This is a common problem — an expensive house, but a heavy debt attached to it.

Funeral costs and the costs of the deceased's last illness

These costs reduce the value of the estate before it's divided (Article 958 KC).

• ✅ Funeral costs
• ✅ Costs of the last illness (treatment, doctors, medicines)
• ✅ Costs of the court procedure (e.g. confirming who the heirs are)

Heirs can claim reimbursement of these costs from the estate if they paid them personally (provided they weren't already obliged to cover them).

Example: A daughter paid for the funeral (5,000 PLN) out of her own pocket. In the estate division, she can claim reimbursement from the estate's assets.

Heirs' liability — limited or unlimited

Heirs are liable for debts on a limited basis — only up to the value of what they inherit.

In practice this means: - If you inherited 150 units but the debts total 200 units, you're only liable for 150 units - Creditors cannot go after your private assets (your own house, your own car — anything outside the estate)

Exception: If inheritance tax hasn't been paid or the relevant declaration hasn't been filed, you may end up with unlimited liability (though this is rare in practice).

Limiting your liability — the procedure: - File an application with the Polish court to accept the inheritance "with the benefit of inventory" (z dobrodziejstwem inwentarza, Article 1029 KC) - You'll then only be liable up to the value of the estate, never more

Can a creditor block an estate division?

A creditor (e.g. a bank) cannot block an estate division, but has other tools available:

• It can sue the heirs for repayment of the debt
• It can enforce a mortgage against the property
• It can object to the division if its claims weren't properly taken into account in the procedure

In a court-led division (dział spadku), the creditor is notified of the proceedings — it has the right to come forward and ask for its debt to be taken into account.

For your own protection: Always inform creditors about the estate division — the more transparency there is, the fewer disputes arise later.

Frequently Asked Questions

Does an estate division protect me from the deceased's debts? Partially — you're only liable up to the value of what you inherited. But if the debts exceed the value of the estate, you could end up losing the full value of your share (although your liability is capped, so you can't lose more than that).

What about a mortgage on the house — can I avoid it? No — the new owner of the house takes on the mortgage. You can pay it off, refinance it in your own name, or hand the house back to the bank (in which case the bank will sell it, and you could still owe money if the sale price is lower than the outstanding debt).

Do the deceased's outstanding maintenance arrears pass on to the heirs? Arrears of maintenance (instalments that had already fallen due) — yes, these count as a debt of the estate. Future maintenance payments — no, that obligation ends with the death.

What if a creditor didn't know the deceased had died — can they still pursue the debt? Yes — debts don't disappear automatically. A creditor can sue the heirs even several years after the death (though a limitation period applies — typically 6 years for civil-law debts under Polish law).

Can I avoid paying a debt if another heir has already spent the estate's assets? To some extent, yes — you're only liable in proportion to your own share, not for the whole debt. If the assets have disappeared because of something another heir did, that's a matter between the heirs themselves (you may have a right of recourse against them), but a creditor can still sue you directly.

What's the procedure for "accepting the inheritance with the benefit of inventory"? You file an application with the court (within a set time limit, under Article 1029 KC) — after that, you're only liable up to the value of the estate, never more. This protects heirs who don't want any nasty surprises about huge hidden debts.

Legal basis

• Articles 1027–1029 KC — acceptance of the inheritance and the benefit of inventory
• Article 1038 KC — liability for debts
• Article 958 KC — funeral costs and costs of the last illness
• ISAP: Polish Civil Code (Kodeks cywilny) (in Polish)