
The subject of the article is the issue of legal conditions of declarations on the waiver of inheritance submitted by parents on behalf of a minor child. The author characterizes proposed legislative changes both in theoretical and practical terms, which results in presenting the assessment of solutions enabling the reconciliation of the requirement to obtain a permit from the guardianship court to accept or reject the inheritance on behalf of the child (Art. 101 § 3 of the Civil Code) within the time limit set by Art. 1015 of the Civil Code. The main subject of the author’s analysis is therefore the draft act amending the Civil Code and certain acts of 14.07.2022 and its assessment both in relation to the proposed substantive changes and procedural regulations.