When fate does not like us, then it gives us debt inheritance, especially tax debt. For some time, tax offices have been claiming tax arrears from their heirs, which they did not do.

The basic way to avoid liability for debts is to reject the inheritance. And this is where the drama of the situation begins, because for the whole operation to make sense, everyone must reject, including the minor testator. It is not enough to go to a notary public, although that would be a burden. In practice, we face the necessity of conducting proceedings before a family and juvenile court for permission to act beyond ordinary management. And here, of course, all possible difficulties and burdens associated with the procedure appear that are typical of courts. Heirs can be a good bunch and they all have to discard the inheritance.

It seems that the only sensible solution would be to combine liability for inheritance debts with actual participation in the inheritance, i.e. asset gain. Liability for debts is limited to the amount of participation in the inheritance, however, the problem is that it can be very difficult to receive a share, and the responsibility for inheritance debts is transferred by the decision of the tax office, regardless of what the testator received for the participation in the inheritance.