Inheritance of tax debts and ANAF enforcement against heirs

Q: Do I automatically inherit my parents' tax debts?

No. You become liable for the deceased's tax debts only if you accept the inheritance. By accepting, you are liable for the debts and burdens of the estate, including tax debts, only with the assets in the estate and in proportion to your share. If you renounce the inheritance, you are treated as if you had never been an heir and, in principle, you are not liable for the deceased's debts.

Q: Can ANAF attach my salary for the deceased's tax debts?

In principle, your liability as heir is limited to the assets and values forming part of the estate. If ANAF attaches your bank accounts, however, funds from other sources, such as your salary or other current income, may also be affected. In such cases you should verify whether enforcement complies with legal limits and, if not, file a challenge to enforcement within the statutory time limit.

Q: Can I accept the inherited apartment but not the tax debts?

No. Acceptance of the inheritance covers both assets and debts of the estate, within the limits set by the Civil Code. You cannot accept the property and refuse the tax debts. However, heirs may conclude agreements between themselves so that one heir takes over both the property and the debts in exchange for compensating the others.

Q: What can I do if, after accepting the inheritance, I discover large hidden tax debts?

After the expiry of the term for choosing and acceptance of the inheritance, you cannot simply revoke your decision. However, you may still contest tax assessment acts, challenge enforcement measures, bring claims against other heirs or third parties who concealed information or mismanaged the estate, and negotiate with ANAF for instalments or reassessment in cases allowed by law.

Classic scenario: a parent or close relative dies, you want to solve the inheritance for an apartment, house or company, and along the way you discover an unpleasant surprise – tax debts: unpaid local taxes, ANAF debts, fines, interest and penalties. The first question is usually: “Do I inherit the debts as well? How much do I actually have to pay?”This article explains, in accessible language, how inheritance of tax debts and ANAF enforcement against heirs works in practice – what the Fiscal Procedure Code and the Civil Code say, what limits exist on the heirs’ liability, how all this connects with the notarial and judicial succession procedure, how tax enforcement against heirs unfolds and what tools of defence you have (challenge to enforcement, tax litigation, renouncing the inheritance).

For a broader overview of succession and inheritance issues, you can also read the Romanian versions of the following articles:

Important: the explanations below are general and cannot replace individual legal advice. Real-life situations may be very different depending on the type of debts, the date of death, procedural steps and existing documents. For tailored advice, you should speak directly to a lawyer.

1. Inheriting debts: what the “passive of the estate” really means

When most people think about inheritance, they think of assets: real estate, bank accounts, shares, cars and other valuable movable property. Legally, however, a person’s estate means both rights (assets, claims) and obligations (debts). At death, what is transmitted to the heirs is the whole estate, not only the “nice” part.

In legal language, debts and burdens that “come with” the inheritance are called the passive of the estate. This includes many tax debts – local taxes, debts towards ANAF, accessories – as long as they existed in the estate of the deceased on the date of death.

Under the Civil Code, legal heirs and universal or universal title legatees are liable for the debts and burdens of the estate only with the assets in the estate and in proportion to their share. In simple terms, in principle you are not obliged to pay more than the value of what you inherit, and creditors (including ANAF) should first pursue assets that form part of the estate, not your personal property.

Particular legatees (those who receive only a specific asset, not a share in the whole estate) have a different regime: as a rule, they are not liable for the passive of the estate, except where the law or the will expressly provides otherwise.

1.1. What kinds of tax debts can be inherited?

In practice, the category of “inheritable” debts normally includes the deceased’s certain patrimonial obligations existing on the date of death, such as:

Unpaid local taxes and charges (building tax, land tax, car tax), together with interest and penalties up to the date of death;
Taxes, social contributions and other obligations administered by ANAF (income tax, social contributions, VAT, corporate tax etc.), established through tax returns, tax assessment decisions or other tax administrative acts;
Interest and penalties related to these obligations, calculated up to the date of death;
Other budgetary claims assimilated to tax claims under the Fiscal Procedure Code (for example some types of contributions or certain administrative sanctions when converted into fiscal debts).

The situation of fines (for instance traffic fines or other administrative fines) is more nuanced. In principle, administrative sanction is personal, so liability for the contravention ceases upon death. In practice, however, if the fine has already been converted into a local budget debt or ANAF debt before death, it may appear in tax records. If you face such a case, you should check the relevant documents and discuss with the tax authority or a lawyer, because treatment may differ depending on the timing and the procedure followed. I cannot confirm a single universal rule for all types of fines and all possible factual scenarios.

1.2. Debts “before” and “after” death: an important distinction

A key distinction for heirs is between:

Debts recorded up to the date of death – these form part of the passive of the estate and, in principle, are included in the inheritance;
Debts arising after the date of death – these are no longer the deceased’s debts, but, under certain conditions, become the heirs’ own tax obligations (for example, current taxes on inherited real estate after the date of death).

In practice, what the deceased owed at the time of death forms part of the estate; what arises afterwards is linked to how the heirs manage and declare the inherited assets.

2. What the Civil Code and the Fiscal Procedure Code say about heirs’ liability

The Civil Code primarily regulates how the estate is transmitted and how heirs are liable for its debts and burdens. The central ideas are:

Acceptance of the inheritance – a “successor” (person called to inherit) may accept or renounce the inheritance. Acceptance consolidates the transfer of the estate and triggers liability for the passive of the estate, within the legal limits;
Effects of acceptance – legal heirs and universal or universal title legatees are liable for the debts and burdens of the estate only with the assets in the estate and in proportion to their share;
Renunciation – a person who renounces is treated as if he or she had never been an heir; therefore, he or she will not be liable for the estate’s debts and burdens.

The Fiscal Procedure Code regulates how tax claims are administered and how tax enforcement is carried out. Although it does not set out a fully detailed regime for succession, it states that, where it contains no specific rules, the Civil Code and the Civil Procedure Code apply. In other words, enforcement of a deceased person’s tax debts must respect the civil law rules on inheritance and enforcement against heirs.

In addition, ANAF regulations (for example those on the tax clearance certificate for deceased persons) follow the same logic:

debts due up to the date of death form the passive of the estate;
debts arising after death are, in principle, tax obligations of the heirs (for example current taxes on inherited assets).

In practice, this means that tax authorities will look at both the notarial succession documents (inheritance certificate) and the relevant Civil Code and Civil Procedure Code provisions when starting or continuing enforcement for the deceased’s tax debts.

3. How notarial succession and ANAF tax enforcement interact

As an heir, you will normally encounter tax issues in one of the following situations:

You initiate succession proceedings (to be able to sell, donate or register real estate, to access bank accounts, company shares etc.);
You receive a summons or enforcement act from ANAF or from the local tax directorate, asking you to pay the deceased’s tax debts;
You discover that your accounts have been attached for debts you do not consider your own, but those of the deceased person.

The succession procedure and tax procedure are intertwined as follows:

3.1. The inheritance certificate and tax certificates

To issue the inheritance certificate, the notary will normally request:

a tax certificate from the local tax authority – regarding building, land and car taxes;
in some cases, information or certificates regarding ANAF debts (for example if the deceased had a PFA, was a sole trader or held shares in companies with tax debts).

The purpose of these tax certificates is twofold:

they allow the notary to identify the passive of the estate (debts forming part of the estate);
they allow tax authorities to know who the heirs are, what their shares are and which assets are being transferred.

At this stage it is crucial for heirs to understand which debts appear in the tax certificates and whether they are willing to take them on. If the passive exceeds or is close to the active – or if there are ongoing tax audits, disputes or unknowns – one serious option is renouncing the inheritance, at least for some of the heirs.

3.2. Renouncing the inheritance as a protection tool

Renouncing the inheritance is, from the standpoint of tax debts, a powerful protection tool – but it must be used correctly:

It is done by authentic declaration before a notary (or, in specific conditions, before a Romanian diplomatic or consular mission abroad);
It must be made within the statutory time limit for succession options (typically one year from the opening of the inheritance, subject to the detailed rules in the Civil Code);
As a rule, renunciation is irrevocable once the legal term has expired; the renouncer is treated as if he or she had never been an heir.

If you have serious indications that the deceased had substantial tax debts (for example, ongoing ANAF audits, companies with large debts, missing tax returns, active attachments), it is essential to analyse the tax situation before accepting the inheritance. In such cases, a discussion with a lawyer who can connect the succession aspects with the tax aspects can make the difference between inheriting a valuable asset and spending years in disputes with ANAF.

4. How tax enforcement against heirs works

Tax enforcement is aimed at recovering overdue tax claims via measures such as bank account attachment, seizure of movable and immovable property and sale of assets. In the case of a deceased debtor, some basic principles apply:

Enforceable titles obtained against the deceased (tax assessment decisions, other enforceable tax acts) may, under certain conditions, be enforced against heirs;
Enforcement can start or continue against heirs only after they have accepted the inheritance and, in principle, within the limits of the value of the estate assets and their shares;
The Fiscal Procedure Code refers, where not providing specific rules, to the Civil Procedure Code, which contains detailed rules on enforcement against heirs (including the obligation to identify heirs and the possibility of suspending enforcement if death occurs during enforcement).

In practice, the tax authority must establish:

who the heirs are;
what their shares in the inheritance are;
which assets (real estate, movable property, accounts) form part of the estate;
the total amount of the estate’s tax liabilities.

4.1. Attachment of heirs’ bank accounts for the deceased’s debts

The most common enforcement measure is attachment of bank accounts. ANAF or the local tax authority can send attachment orders to banks, blocking funds in the heirs’ accounts up to the amount of the debt.

The practical problem is that, very often, the attachment does not distinguish between estate assets and the heirs’ personal assets. From the bank’s perspective, it simply sees an account in the heir’s name; from the heir’s perspective, that account may contain:

amounts received from the estate (for example, the price of an inherited property sold);
amounts from personal income (salary, professional income, other revenue).

Legally, the heir should only be liable with estate assets, proportionally to their share. In practice, attachment may affect other income as well, forcing the heir to react quickly by filing a challenge to enforcement and, in some cases, by seeking limitation or lifting of the attachment.

The mechanisms of bank account attachment and what you can challenge are covered in more detail in the Romanian article “Poprirea pe conturi și executarea silită fiscală: ce poate face ANAF și ce poți contesta”.

4.2. Enforcement against inherited real estate

Another frequent situation is enforcement against inherited real estate – for example, the deceased’s apartment, house or land. The tax authority may register a security interest or legal mortgage and then proceed to forced sale if the debt is not paid.

Key points:

if there are several heirs, enforcement must take into account their shares (for example 1/2, 1/4 etc.);
in practice, complex situations arise where some heirs are willing and able to pay the debts to save the property, while others are not. Solutions may involve agreements between heirs, transfers of shares, partition of the estate or sale with distribution of price and debts.

Tax enforcement against inherited real estate is usually lengthy and often leads to court disputes (challenges to enforcement, actions to annul enforcement acts, partition proceedings etc.).

5. Defence tools: challenge to enforcement and tax litigation

If you are an heir facing enforcement for the deceased’s debts, you are not without defence. Several legal tools are available.

5.1. Challenge to tax enforcement

The challenge to enforcement is the main tool for attacking:

the manner in which enforcement was started (for example, against someone who is not an heir or who has not accepted the inheritance);
the specific enforcement acts (summons, attachment orders, seizure reports etc.);
and, in some cases, even the enforceable title itself (if no specific administrative challenge is available).

Under the Fiscal Procedure Code, the time limit for filing a challenge is generally 15 days from the date you became aware of the enforcement act or of the enforcement itself. This short term usually starts from:

the date the summons or other enforcement act was served;
the date you were informed of an attachment (for example by your bank);
the date you became aware of the seizure or distribution of amounts.

The challenge is filed with the competent court (usually the district court where the debtor lives or where the enforcement body is located) and is heard in fast-track proceedings. If the court upholds the challenge, it may:

annul the enforcement act;
terminate the enforcement;
correct an enforcement act;
clarify the scope of the enforceable title.

If you are an heir and consider that enforcement oversteps the legal limits (for example, it targets you beyond your share, beyond the estate’s value, or even though you have renounced the inheritance), it is crucial not to let deadlines expire and to consult a lawyer in time.

5.2. Administrative and judicial challenges against tax assessment decisions

Tax enforcement is normally based on enforceable tax titles – assessment decisions, accessory decisions and other tax administrative acts. If the problem lies in how ANAF calculated the debt (for example, an aggressive reassessment, a flawed audit, excessive penalties), then you should also attack the tax administrative acts themselves.

Under the Fiscal Procedure Code, tax administrative acts can usually be challenged via an administrative complaint before ANAF, followed, where necessary, by a tax court action in administrative litigation.

For strategy and steps in challenging ANAF decisions, see the Romanian articles:

In the inheritance context, the administrative complaint is relevant if you believe that the deceased’s tax liabilities were wrongly assessed (for example, following a superficial audit or an erroneous interpretation of tax law). If no complaint is filed within the legal term, the assessment decision becomes final and will serve as a basis for enforcement, including against heirs.

5.3. Suspension of enforcement and payment instalments

In certain situations, the Fiscal Procedure Code allows for:

suspension of enforcement – for example, if you file a challenge to enforcement and provide guarantees (bank guarantee letter, mortgage etc.), the court can suspend enforcement until the case is decided;
payment instalments – for some categories of taxpayers who meet statutory conditions, the tax authority may approve instalments, including where heirs wish to preserve estate assets and avoid forced sale.

Both suspension and instalments have strict conditions and require proper documentation. In practice, legal and tax advice is very helpful for preparing such applications.

6. When it makes sense to accept the inheritance with debts and when renunciation is wiser

One of the hardest decisions for a family is: “Is it worth taking the inheritance if the deceased had debts?” The answer depends on a small legal and economic “audit”:

6.1. When it may be reasonable to accept the inheritance despite tax debts

Accepting the inheritance can make sense where:

assets (real estate, bank accounts, business interests) have a net value significantly higher than the passive – even after paying tax debts, what remains is clearly worthwhile;
tax debts are clear and documented (assessment decisions, tax certificates, without major uncertainties);
there is a realistic possibility of payment in instalments or negotiation with the tax authority, so that the burden is manageable;
there is an important family interest in keeping certain assets (for example, the family home), and heirs are willing to cooperate to pay the debts.

In such cases, a reasonable strategy might be to:

finalise the succession as soon as possible, to clarify the composition of the estate;
obtain all relevant tax documents (tax certificates, ANAF statements, assessment decisions);
discuss with a lawyer about possible challenges (if some debts appear unjustified) and about options vis-a-vis the tax authority (instalments, partial suspensions);
consider agreements among heirs (for example, one heir takes a property and assumes the debts in exchange for compensating the others).

6.2. When renouncing the inheritance may be the safer option

Renouncing the inheritance can be reasonable where:

there are serious indications that the passive exceeds the active (for example, companies with large ANAF debts, multiple loans plus tax debts);
there is no significant family interest in the estate assets (for example, difficult-to-sell properties, land in dispute, blocked companies);
you do not have the resources to sustain lengthy and complex tax litigation;
acceptance of the inheritance risks causing attachments and blockages on personal accounts, affecting your own economic life.

Before renouncing, however, it is crucial to:

request detailed information about the deceased’s tax situation (tax certificates, ANAF statements);
discuss with a lawyer about the consequences: renunciation is generally definitive and concerns both assets and debts;
consider that, if all heirs renounce, the estate may become vacant, and assets will pass to the local authority – the family will no longer be able to claim them later.

7. Special situations: cross-border inheritance and tax debts in several states

In an increasingly mobile world, it is not unusual for a person to have assets and tax liabilities in several states: real estate in Romania, accounts abroad, self-employment or companies in another EU state. In these situations:

Regulation (EU) No 650/2012 on succession may apply to determine the applicable law and competent authorities;
there may be tax claims in several jurisdictions, each with its own rules on enforcement and how heirs are liable;
in some cases, tax authorities in one state may request cooperation or recognition of enforcement titles in another state.

Such cases require an integrated approach, combining private international law of succession and international tax law. The Romanian article on international succession and Regulation (EU) 650/2012 provides a useful starting point for this analysis.

8. When do you actually need a lawyer?

In theory, many of these procedures can be handled without a lawyer. In reality, inheritance of tax debts and enforcement against heirs are high-risk areas, especially when:

there are several heirs with conflicting interests;
the estate includes companies, sole trader businesses or complex assets;
there are ongoing ANAF audits or unresolved findings;
enforcement threatens to block your personal accounts, salary or business as an heir;
you consider filing a challenge to enforcement, a tax complaint or bringing estate partition proceedings.

A lawyer experienced in tax and administrative litigation, as well as in inheritance and enforcement proceedings, can help you:

carry out a legal audit of the situation (which debts exist, what real risks you face as an heir);
decide whether to accept or renounce the inheritance;
define the best strategy: negotiation, administrative complaint, court action, agreement among heirs etc.;
avoid procedural mistakes (missed deadlines, incomplete challenges, missing evidence).

If you are in such a situation and need a case-specific assessment, you can use the contact details on the website maglas.ro – Lawyer blog (EN) and the English pages dedicated to tax and administrative disputes and inheritance matters, once they are published.

FAQ – Frequently asked questions on inheritance of tax debts and ANAF enforcement against heirs

1. Do I automatically inherit my parents’ tax debts?

No, not “automatically”. You become liable for tax debts of the deceased only if you accept the inheritance. By accepting, you become an heir and are liable for the debts and burdens of the estate (including tax debts) only with the assets in the estate and in proportion to your share. If you renounce the inheritance, you are treated as if you had never been an heir and, in principle, you are not liable for the deceased’s debts.

2. What happens to traffic fines or other fines of the deceased?

As a rule, administrative fines are personal and liability for the contravention ends upon death. In practice, if a fine has been converted into a debt to the local budget or to ANAF, it may appear in tax records and must be analysed case by case. I cannot confirm a single rule that would apply to all types of fines and procedural stages, which is why it is important to check the relevant documents and, where needed, consult the tax authority or a lawyer.

3. Can ANAF attach my salary for the deceased’s tax debts?

In principle, your liability as heir is limited to assets and values forming part of the estate. If ANAF attaches your bank accounts, however, it may affect funds from other sources (for example your salary or other current income). In this situation, you must check whether the enforcement respects the legal limits and, if not, file a challenge to enforcement within the statutory time limit (generally 15 days).

4. Can I accept the inherited apartment but not the tax debts?

No. Inheritance is not “a la carte”. If you accept the inheritance, you accept both assets and debts and burdens, within the limits set by the Civil Code. You cannot accept only the apartment and refuse the related tax debts. However, you and the other heirs can agree that one of you takes both the property and the debts, in exchange for compensating the others from personal funds or from other assets.

5. What can I do if, after accepting the inheritance, I discover large hidden tax debts?

Once the legal term for choosing has expired and you have accepted the inheritance, you generally cannot simply change your mind. However, you still have several tools of defence:

Administrative complaints against tax assessment acts (if the debts were assessed wrongly or abusively);
Challenges to enforcement if enforcement measures infringe your rights or legal limits;
Claims against other heirs or third parties where someone has concealed relevant information or mismanaged estate assets;
Negotiations with ANAF for instalments, re-assessment or settlements in cases allowed by law.

In complex cases of this kind, a detailed analysis with a lawyer is practically indispensable.