{"id":31,"date":"2021-12-02T11:32:57","date_gmt":"2021-12-02T11:32:57","guid":{"rendered":"https:\/\/renataraiman.pl\/?page_id=31"},"modified":"2021-12-23T09:58:16","modified_gmt":"2021-12-23T09:58:16","slug":"dziedziczenie","status":"publish","type":"page","link":"https:\/\/renataraiman.pl\/index.php\/oferta\/dziedziczenie\/","title":{"rendered":"Dziedziczenie"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"31\" class=\"elementor elementor-31\" data-elementor-settings=\"[]\">\n\t\t\t\t\t\t<div class=\"elementor-inner\">\n\t\t\t\t\t\t\t<div class=\"elementor-section-wrap\">\n\t\t\t\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-ab2201a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ab2201a\" data-element_type=\"section\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t\t\t<div class=\"elementor-row\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-a9b1034\" data-id=\"a9b1034\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-column-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3923f87 eael-divider-center elementor-widget elementor-widget-eael-divider\" data-id=\"3923f87\" data-element_type=\"widget\" data-widget_type=\"eael-divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"eael-divider-wrap divider-direction-horizontal\">\n\t\t\t\t\t\t\t<div class=\"divider-text-container\">\n\t\t\t\t\t<div class=\"divider-text-wrap\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"divider-border-wrap divider-border-left\">\n\t\t\t\t\t\t\t\t<span class=\"divider-border\"><\/span>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"eael-divider-content\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"eael-divider-text\">DZIEDZICZENIE<\/span>\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"divider-border-wrap divider-border-right\">\n\t\t\t\t\t\t\t\t<span class=\"divider-border\"><\/span>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-6d0d2a7 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6d0d2a7\" data-element_type=\"section\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t\t\t<div class=\"elementor-row\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-185f563\" data-id=\"185f563\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-column-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-f203530 elementor-widget elementor-widget-text-editor\" data-id=\"f203530\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-text-editor elementor-clearfix\">\n\t\t\t\t<p>Zgodnie z art. 924 Kodeksu cywilnego \u2013 spadek otwiera si\u0119 z dniem \u015bmierci spadkobiercy<br>Zgodnie z art. 925 kodeksu cywilnego. Spadkobierca nabywa spadek z dniem otwarcia spadku.<\/p>\n<p>Obowi\u0105zek podatkowy ci\u0105\u017cy na nabywcy w\u0142asno\u015bci rzeczy i praw maj\u0105tkowych.&nbsp;<\/p>\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f33f15f elementor-widget elementor-widget-text-editor\" data-id=\"f33f15f\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-text-editor elementor-clearfix\">\n\t\t\t\t<p>Jedn\u0105 z najwa\u017cniejszych instytucji prawa spadkowego jest dziedziczenie. Zgodnie z kodeksem cywilnym z dnia 23 kwietnia 1964 roku w polskim porz\u0105dku prawnym wyr\u00f3\u017cnia si\u0119 dziedziczenie testamentowe oraz dziedziczenie ustawowe.<\/p><p>Dziedziczenie ustawowe jest jednym ze sposob\u00f3w dziedziczenia (obok dziedziczenia testamentowego).\u00a0<\/p><p>Do dziedziczenia ustawowego dochodzi w dw\u00f3ch przypadkach:<\/p><ul><li>gdy spadkodawca nie pozostawi\u0142 po sobie testamentu,<\/li><li>gdy \u017cadna z os\u00f3b, kt\u00f3re powo\u0142a\u0142 w testamencie do spadku nie chce lub nie mo\u017ce by\u0107 spadkobierc\u0105.<\/li><\/ul><p>\u00a0<\/p><p>Z ustawy mo\u017cna odziedziczy\u0107 zar\u00f3wno ca\u0142o\u015b\u0107 spadku, jak i jego cz\u0119\u015b\u0107. Do dziedziczenia\u00a0cz\u0119\u015bci spadku w ramach dziedziczenia ustawowego\u00a0dojdzie wtedy, gdy przynajmniej cz\u0119\u015b\u0107 spadku jest dziedziczona w ramach dziedziczenia testamentowego.<\/p><p>\u00a0<\/p><p>Dziedziczenie testamentowe jest\u00a0drugim obok dziedziczenia ustawowego\u00a0sposobem rozrz\u0105dzenia\u00a0swoim maj\u0105tkiem na wypadek \u015bmierci. Do powo\u0142ania do dziedziczenia testamentowego dochodzi poprzez sporz\u0105dzenie testamentu.<\/p><p>W\u00a0chwili sporz\u0105dzenia testamentu nie powstaj\u0105 \u017cadne prawa ani obowi\u0105zki\u00a0dla testatora i innych os\u00f3b \u2013 testament wywo\u0142uje skutki prawne dopiero z chwil\u0105 \u015bmierci spadkodawcy. Testator (osoba sporz\u0105dzaj\u0105ca testament) ma mo\u017cliwo\u015b\u0107 odwo\u0142ania testamentu w ka\u017cdej chwili w ca\u0142o\u015bci lub w cz\u0119\u015bci. Prawa tego nie mo\u017cna ograniczy\u0107 ze wzgl\u0119du na \u015bci\u015ble osobisty charakter testamentu.<\/p><p>Z osobistym charakterem testamentu zwi\u0105zany jest tak\u017ce\u00a0ustawowy zakaz sporz\u0105dzania lub odwo\u0142ywania testamentu przez przedstawiciela.<\/p><p>\u00a0<\/p><p>\u00a0<\/p>\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-3f59cecd elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3f59cecd\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-wider\">\n\t\t\t\t\t\t\t<div class=\"elementor-row\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-87ba075\" data-id=\"87ba075\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-column-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-33f0f594 elementor-position-top elementor-vertical-align-top elementor-widget elementor-widget-image-box\" data-id=\"33f0f594\" data-element_type=\"widget\" data-widget_type=\"image-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<div class=\"elementor-image-box-wrapper\"><figure class=\"elementor-image-box-img\"><a href=\"https:\/\/renataraiman.pl\/index.php\/oferta\/darowizna\/\"><img width=\"1000\" height=\"700\" src=\"https:\/\/renataraiman.pl\/wp-content\/uploads\/2021\/12\/s7.jpg\" class=\"elementor-animation-sink attachment-full size-full\" alt=\"\" loading=\"lazy\" \/><\/a><\/figure><\/div>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-18fafc4f ha-css-transform-yes elementor-widget elementor-widget-heading\" data-id=\"18fafc4f\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/renataraiman.pl\/index.php\/oferta\/darowizna\/\">Darowizna<\/a><\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-68c6f2fa\" data-id=\"68c6f2fa\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-column-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-615a501c elementor-position-top elementor-vertical-align-top elementor-widget elementor-widget-image-box\" data-id=\"615a501c\" data-element_type=\"widget\" data-widget_type=\"image-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<div class=\"elementor-image-box-wrapper\"><figure class=\"elementor-image-box-img\"><a href=\"https:\/\/renataraiman.pl\/index.php\/oferta\/zachowek\/\"><img width=\"1000\" height=\"700\" src=\"https:\/\/renataraiman.pl\/wp-content\/uploads\/2021\/12\/s1.jpg\" class=\"elementor-animation-sink attachment-full size-full\" alt=\"\" loading=\"lazy\" \/><\/a><\/figure><\/div>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1002063d ha-css-transform-yes elementor-widget elementor-widget-heading\" data-id=\"1002063d\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/renataraiman.pl\/index.php\/oferta\/zachowek\/\">Zachowek<\/a><\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-1c863f18 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1c863f18\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-wider\">\n\t\t\t\t\t\t\t<div class=\"elementor-row\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-55088c18\" data-id=\"55088c18\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-column-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-658bc000 elementor-position-top elementor-vertical-align-top elementor-widget elementor-widget-image-box\" data-id=\"658bc000\" data-element_type=\"widget\" data-widget_type=\"image-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<div class=\"elementor-image-box-wrapper\"><figure class=\"elementor-image-box-img\"><a href=\"https:\/\/renataraiman.pl\/index.php\/oferta\/zasiedzenie\/\"><img width=\"1000\" height=\"700\" src=\"https:\/\/renataraiman.pl\/wp-content\/uploads\/2021\/12\/zasiedzenie-1.jpg\" class=\"elementor-animation-sink attachment-full size-full\" alt=\"\" loading=\"lazy\" \/><\/a><\/figure><\/div>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3da898f5 ha-css-transform-yes elementor-widget elementor-widget-heading\" data-id=\"3da898f5\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/renataraiman.pl\/index.php\/oferta\/zasiedzenie\/\">Zasiedzenie<\/a><\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-78fea025\" data-id=\"78fea025\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-column-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-bcd1a7 elementor-position-top elementor-vertical-align-top elementor-widget elementor-widget-image-box\" data-id=\"bcd1a7\" data-element_type=\"widget\" data-widget_type=\"image-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<div class=\"elementor-image-box-wrapper\"><figure class=\"elementor-image-box-img\"><a href=\"https:\/\/renataraiman.pl\/index.php\/oferta\/nieodplatne-zniesienie-wspolwlasnosci\/\"><img width=\"1000\" height=\"700\" src=\"https:\/\/renataraiman.pl\/wp-content\/uploads\/2021\/12\/wspolwlasnosc-1.jpg\" class=\"elementor-animation-sink attachment-full size-full\" alt=\"\" loading=\"lazy\" \/><\/a><\/figure><\/div>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9bbe73a ha-css-transform-yes elementor-widget elementor-widget-heading\" data-id=\"9bbe73a\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/renataraiman.pl\/index.php\/oferta\/nieodplatne-zniesienie-wspolwlasnosci\/\">Nieodp\u0142atne zniesienie wsp\u00f3\u0142w\u0142asno\u015bci<\/a><\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-1237faf3 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1237faf3\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-wider\">\n\t\t\t\t\t\t\t<div class=\"elementor-row\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-75196dd3\" data-id=\"75196dd3\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-column-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-66e095e7 elementor-position-top elementor-vertical-align-top elementor-widget elementor-widget-image-box\" data-id=\"66e095e7\" data-element_type=\"widget\" data-widget_type=\"image-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<div class=\"elementor-image-box-wrapper\"><figure class=\"elementor-image-box-img\"><a href=\"https:\/\/renataraiman.pl\/index.php\/oferta\/nieodplatna-renta-uzytkowanie-oraz-sluzebnosc\/\"><img width=\"1000\" height=\"700\" src=\"https:\/\/renataraiman.pl\/wp-content\/uploads\/2021\/12\/renta-1.jpg\" class=\"elementor-animation-sink attachment-full size-full\" alt=\"\" loading=\"lazy\" \/><\/a><\/figure><\/div>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4ef76fc0 ha-css-transform-yes elementor-widget elementor-widget-heading\" data-id=\"4ef76fc0\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/renataraiman.pl\/index.php\/oferta\/nieodplatna-renta-uzytkowanie-oraz-sluzebnosc\/\">Nieodp\u0142atna: renta, u\u017cytkowanie oraz s\u0142u\u017cebno\u015b\u0107<\/a><\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-295b0409\" data-id=\"295b0409\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-column-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6509ce7 elementor-position-top elementor-vertical-align-top elementor-widget elementor-widget-image-box\" data-id=\"6509ce7\" data-element_type=\"widget\" data-widget_type=\"image-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<div class=\"elementor-image-box-wrapper\"><figure class=\"elementor-image-box-img\"><a href=\"https:\/\/renataraiman.pl\/index.php\/oferta\/nabycie-praw-do-wkladu-oszczednosciowego-na-podstawie-dyspozycji-wkladem-na-wypadek-smierci-oraz-nabycie-jednostek-uczestnictwa-na-podstawie-dyspozycji-uczestnika-funduszu-inwestycyjnego-otwartego-alb\/\"><img width=\"1000\" height=\"700\" src=\"https:\/\/renataraiman.pl\/wp-content\/uploads\/2021\/12\/smierc-1.jpg\" class=\"elementor-animation-sink attachment-full size-full\" alt=\"\" loading=\"lazy\" \/><\/a><\/figure><\/div>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-173e98de ha-css-transform-yes elementor-widget elementor-widget-heading\" data-id=\"173e98de\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/renataraiman.pl\/index.php\/oferta\/nabycie-praw-do-wkladu-oszczednosciowego-na-podstawie-dyspozycji-wkladem-na-wypadek-smierci-oraz-nabycie-jednostek-uczestnictwa-na-podstawie-dyspozycji-uczestnika-funduszu-inwestycyjnego-otwartego-alb\/\">Nabycie praw do wk\u0142adu oszcz\u0119dno\u015bciowego na podstawie dyspozycji wk\u0142adem na wypadek \u015bmierci oraz nabycie jednostek uczestnictwa na podstawie dyspozycji uczestnika funduszu inwestycyjnego otwartego albo specjalistycznego funduszu inwestycyjnego otwartego na wypadek jego \u015bmierci<\/a><\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-6d39352e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6d39352e\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-wider\">\n\t\t\t\t\t\t\t<div class=\"elementor-row\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-445ecf9e\" data-id=\"445ecf9e\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-column-wrap\">\n\t\t\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>DZIEDZICZENIE Zgodnie z art. 924 Kodeksu cywilnego \u2013 spadek otwiera si\u0119 z dniem \u015bmierci spadkobiercyZgodnie z art. 925 kodeksu cywilnego. Spadkobierca nabywa spadek z dniem otwarcia spadku. Obowi\u0105zek podatkowy ci\u0105\u017cy na nabywcy w\u0142asno\u015bci rzeczy i praw maj\u0105tkowych.&nbsp; Jedn\u0105 z najwa\u017cniejszych instytucji prawa spadkowego jest dziedziczenie. Zgodnie z kodeksem cywilnym z dnia 23 kwietnia 1964 roku [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":19,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"elementor_header_footer","meta":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v16.9 (Yoast SEO v16.9) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Dziedziczenie - Kancelaria Spadkowo-Podatkowa<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/renataraiman.pl\/index.php\/oferta\/dziedziczenie\/\" \/>\n<meta property=\"og:locale\" content=\"pl_PL\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Dziedziczenie\" \/>\n<meta property=\"og:description\" content=\"DZIEDZICZENIE Zgodnie z art. 924 Kodeksu cywilnego \u2013 spadek otwiera si\u0119 z dniem \u015bmierci spadkobiercyZgodnie z art. 925 kodeksu cywilnego. Spadkobierca nabywa spadek z dniem otwarcia spadku. Obowi\u0105zek podatkowy ci\u0105\u017cy na nabywcy w\u0142asno\u015bci rzeczy i praw maj\u0105tkowych.&nbsp; Jedn\u0105 z najwa\u017cniejszych instytucji prawa spadkowego jest dziedziczenie. 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