Legal Significance of the Acceptance of Inheritance
The acceptance of inheritance is a unilateral legal act by the heir, by which the heir expresses their will to assume the civil rights and obligations of the deceased.
The Civil Code of the Republic of Lithuania, Article 5.50, states:
- To acquire an inheritance, the heir must accept it. It is not allowed to accept an inheritance partially or with conditions or reservations.
- The heir shall be deemed to have accepted the inheritance if they have actually started managing the inherited property or have submitted a statement of inheritance acceptance to the notary at the place where the inheritance has opened (in the Republic of Lithuania).
- The actions referred to in this Article must be performed within three months from the date of the opening of the inheritance.
- Persons whose right to inherit arises only if other heirs do not accept the inheritance may submit a declaration of acceptance of the inheritance within three months from the date on which their right to accept the inheritance arises.
- An inheritance that is to be inherited by heirs born after the opening of the inheritance must be accepted within three months from the date of their birth.
- Within three working days from the date of acceptance of the inheritance, the notary must inform the Central Mortgage Office about the acceptance of the inheritance.
The acceptance of inheritance is a unilateral act by the heir, by which they express their will to assume the civil rights and obligations of the deceased.
The Civil Code of the Republic of Lithuania provides for three ways in which an heir may express their will to accept the inheritance: by actually starting to manage the inherited property, by submitting a statement of inheritance acceptance to the notary office at the place where the inheritance has opened or by applying to the notary of the place of inheritance for the preparation of an inventory of the estate. In all cases, the heir must express their will within three months from the date of the opening of the inheritance. This term may be extended by a court if it finds that the deadline was missed for valid reasons. An inheritance may also be accepted after the deadline without applying to the court, if all other heirs who have accepted the inheritance agree to it.
Actual Management of Inherited Property as an Expression of the Heir’s Will to Accept Inheritance
The commencement of actual management of inherited property is considered an expression of the heir’s will through active conduct. An heir is deemed to have accepted the inheritance if they actually manage the inheritance—by performing actions aimed at acquiring all proprietary and, in some cases, non-proprietary rights and obligations of the deceased. Such actions may include: managing, using, and disposing of the property, maintaining it, paying taxes, applying to court to express the will to accept the inheritance and to appoint an estate administrator, and similar actions. The fact that the heir has started managing any part of the inheritance signifies that the heir has accepted the entire inheritance, as partial acceptance is not permitted under the law in the Republic of Lithuania.
To become the full legal owner of the accepted inheritance, mere actual management of the estate is not sufficient. In such a case, the heir must apply to the court to establish a legal fact that the inheritance was accepted through actual management. Based on the court decision, the heir must then apply to a notary to obtain a certificate of inheritance rights (in Lithuania). Possession of the certificate of inheritance rights enables the heir to register their rights to the inherited property in the relevant public registers in the Republic of Lithuania.
When the inheritance is accepted by submitting a written statement to a notary regarding the acceptance of inheritance, the heir must submit the death certificate of the deceased together with the statement. In the case of inheritance by will, the will must also be submitted. If inheritance takes place under the law, additional documents proving kinship with the deceased and a document confirming the deceased’s last permanent place of residence are required.
Succession Transmission refers to a situation where an heir, who is entitled to inherit under the law or by will, dies after the opening of the inheritance but before accepting it within the prescribed time limit. In such cases, the right to accept the part of the inheritance belonging to that heir passes to their own heirs.