Under Interpretative Decision No. 1/2021 of 23 January 2024, in interpretative case No. 1/2021 of the Supreme Court of Cassation (ВКС), it has been ruled that minors and adolescents are not entitled to renounce an inheritance. This position of the ВКС is based on the provision of Article 130(4) of the Family Code, under which the „renunciation of inheritance“ is regarded as a waiver of rights and, accordingly, where it is made on behalf of a minor or an adolescent, it is legally null and void.
Absence of power to renounce an inheritance even with the court’s authorisation
Minor and adolescent children may not renounce an inheritance, whether on their own or with the assistance of a legal representative or curator. Even with the authorisation of the district court such a renunciation is impossible, and minor and adolescent heirs are limited solely to the possibility of accepting the inheritance under an inventory. Nevertheless, legal representatives are not obliged to accept the inheritance on behalf of the child, even within a time limit set by the court. Until majority is attained, the child is not obliged to accept the inheritance, and after reaching majority the child will have the possibility to choose whether to accept or renounce it.
Protection of the deceased’s creditors through an administrator of the estate
In the absence of any willingness on the part of the legal representatives to accept the inheritance under an inventory, the interests of the deceased’s creditors are protected through the legal institution of the „administrator of the estate“, governed by Article 59 of the Inheritance Act. The administrator may be appointed by the court of its own motion (where the child is the claimant in the court proceedings) or at the request of the claimant (where the child is the defendant). The administrator acts on behalf of the future heir, who will formally take up the inheritance only after accepting it. This ensures protection of the creditors, as the receivables, including interest and court costs, may be satisfied solely out of the assets included in the estate.
Limited liability of minor and adolescent heirs
Minor and adolescent heirs are liable for the deceased’s obligations only up to the amount of the assets included in the estate. Their personal funds and property may not be used to cover these obligations. When the court renders a decision on creditors’ claims, it specifies that the satisfaction of those claims is to be effected solely out of the assets of the estate. This applies both where the inheritance has been accepted by the child under an inventory and where an administrator of the estate has been appointed in cases where it has not been accepted.
Requirement to accept the inheritance under an inventory before transactions with estate property
The ВКС emphasises that, in the case of an application to the district court for authorisation to carry out a sale, gift or other transaction involving assets – comprising real estate, motor vehicles, cash deposits or securities – inherited by minors or adolescents, it is mandatory that those assets be accepted under an inventory. This procedure is intended to protect the child’s interests and ensures control over dealings with the estate property, while at the same time guaranteeing that the transactions are for the benefit of the minor heir.
