According to Article 33 of the Inheritance Law, the successor to an estate shall pay off the decedent, the taxes and debts that should be paid according to law, and the payment of taxes and debts shall be limited to the actual value of his estate.
This restriction does not apply to the part exceeding the actual value of the estate that the heir voluntarily repays. If a successor waives inheritance, he may not be liable for the taxes and debts that the decedent should pay according to law.
