In principle, the heir is also liable for the debts of the decedent. However, the extent of the liability depends on the type of declaration of acceptance of the inheritance, which can be made conditionally or unconditionally. Thus, after the inheritance, the heir has unlimited liability if he or she submits an unconditional declaration of acceptance of the inheritance. If he or she or a co-heir submits a conditional declaration of acceptance of the inheritance, the liability after the inheritance is limited.
In the case of limited liability, a distinction must also be made as to the type of liabilities involved – i.e. debts of the decedent (e.g. conclusion of a purchase agreement prior to death), debts relating to the administration of the estate (e.g. costs of doing an inventory of assets) or debts arising out of the inheritance (e.g. maintenance claims).
