Social security contributions and health insurance debts are enforceable against heirs within inheritance liability limits.
Poland (PL)
Legislator summary
AI generatedThe Supreme Court ruled that unpaid social security and health insurance contributions can be collected from an heir within the limits of their inheritance liability. The court found that while the Social Security System Act did not explicitly cover pre-1999 debts, the Tax Ordinance Act provided the necessary legal basis for such claims. Consequently, the court held that heirs are liable for these specific public-law debts up to the value of the inherited estate.
Legislator headnote
AI generatedArt. 31 ust. 1 ustawy z dnia 13 października 1998 r. o systemie ubezpieczeń społecznych; Art. 32 tej ustawy; Art. 922 § 1 i § 3 k.c.; Art. 1030 i nast. k.c.; Art. 97 § 1 i 98 § 1 i 2 pkt 1, 2, 5 i 7 Ordynacji podatkowej: Heirs of a contributor are liable for unpaid social security and health insurance contributions and related penalties up to the value of the inheritance.