Article 33 of the Inheritance Law: When the decedent inherits the estate, he shall pay taxes and pay debts according to law, and the taxes and debts shall be limited to the actual value of his estate. The part exceeding the actual value of the estate shall be voluntarily repaid by the heir.
If the heir renounces inheritance, he may not bear the taxes and debts that the decedent should pay according to law.
Article 34 the execution of a legacy shall not hinder the settlement of the legacy, and the legacy shall be paid by the legatee according to law? Pay taxes and pay debts.
Extended data
Case: Lin and Meng are colleagues in the same unit. Since May 20 10, Meng has borrowed money from Lin many times. In order to ensure timely repayment, both parties not only sign a loan agreement or loan contract every time they borrow money, but also give their salary cards to Lin for safekeeping and repay the loan with their own wages.
As of September, 20 12, Meng borrowed RMB124,000 from Lin, and repaid RMB 83,600 to Lin through the salary card * * *, with the rest unpaid. On June 20 13, Meng died in a traffic accident while going out to work. According to the law, Meng's parents are the first heirs of his son.
In addition, in February 20 10, Meng signed a commercial housing sales contract with a real estate development limited liability company, and Meng purchased a set of residential commercial housing of the company. Real Estate Development Co., Ltd. received Meng's down payment of 22 1 0,000 yuan. On March 20 10, Meng applied for a provident fund loan with a loan amount of 86,000 yuan. By the time of Meng's accident, Meng's salary had been deducted from the loan of 9400 yuan.
On July 20 13, Meng's mother withdrew the balance of Meng's personal provident fund account of 23,000 yuan, and paid off the remaining house price on the same day. In the same month, Meng's mother obtained the land certificate and real estate license of the house.
Lin learned that Meng's parents inherited Meng's property, that is, he asked his parents to repay his son's debt on his behalf. Meng's parents didn't know whether their son owed money before his death, and they didn't dare to trust Lin's loan contract easily, so they refused Lin's recovery.
On September 2, 20 13, Lin took Meng's parents as defendants and filed a lawsuit in Yiwu County People's Court, applying for property preservation, requesting that the two defendants inherit Meng's house according to law. Yiwu county people's court made a civil ruling, ruling: seal up, detain and freeze a set of defendant's commercial housing.
In the first instance, the court confirmed the authenticity of the loan contract (agreement) submitted by the plaintiff Lin and the withdrawal record of the salary card by comparing the withdrawal details of Meng's salary card submitted by the plaintiff Lin with the details of the agricultural bank card retrieved by the court, and determined that the loan relationship between the plaintiff Lin and Meng was true and effective. Therefore, Meng's parents were sentenced to repay Meng's debts within the scope of Meng's estate and pay the plaintiff Lin 28,900 yuan.
After the verdict was pronounced by the court of first instance, Meng's parents refused to accept it and appealed to the Hami District People's Court, claiming that the facts of the original judgment were unclear and the applicable law was improper, and asked to send it back for retrial or change the judgment to reject the appellee's claim.
The civil trial court of Hami Intermediate People's Court formed a collegial panel according to law and pronounced a verdict. After sorting out the case, it is agreed that Meng's parents, as the first heirs of their son, have the responsibility to pay off their son's debts. So he presided over mediation, prompting the original defendant and the defendant to finally reach an agreement, and Meng's parents paid the loan of 1.74 million yuan with interest of 6,000 yuan, totaling 23,400 yuan, which was paid off on February 27th, 20 14.
People's Network-Take the case as an example: the heirs of the estate have the obligation to repay their debts.