Abstract

The article aims at analysing a new institution of the Polish inheritance law - inventory listing. Upon the introduction acceptance of inheritance with the benefit of inventory as a basic rule the legislator regulated inventory listing: a private document containing a list (together with valuation) of all assets of the decedent. Inventory listing is a completely new institution - having no precedent in the previously applicable law, which will operate in parallel with the known official inventory of the estate. No tradition and history give rise to various doubts and interpretational problems with respect to the new inventory listing regulations, and an attempt has been made do indicate and resolve them.