In what order the heirs pay off the debts of the estate

Article 33 of the Inheritance Law stipulates that the inheritance shall pay off the taxes and debts that the decedent shall pay in accordance with the law. However, it does not clearly indicate the order of the division of the inheritance and the repayment of debts, and if the debts are paid off before the inheritance is divided, there is no order problem; If the creditor learns of the death of the debtor (decedent) after the inheritance is divided, the heirs shall be jointly and severally liable to repay the debt within the scope of the inheritance.

If there is both statutory inheritance and testamentary succession and bequest, after the division of property, the debts that should be paid off during the lifetime of the deceased and the taxes that should be paid during the lifetime of the decedent have not been paid, and the legal heirs shall first pay off the debts in accordance with the proportion of the inheritance they inherited. If the inheritance inherited by the legal heirs is insufficient to pay off the debts, the testamentary heirs and legatees pay the debts in proportion to the property they inherited and bequeathed.

In general, the order of succession of legal heirs is:

1) The spouse, children, and parents of the decedent;

2) The decedent's grandparents, grandchildren, siblings;

In other words, in the absence of the first-order heir, there is a second-order heir who is subrogated. In addition, if the estate has been divided and the debts have not been paid, if there is a statutory succession and testamentary succession and bequest, the legal heirs shall first use the inheritance to pay off the debts, and if the debts are insufficient, the remaining debts shall be repaid by the testamentary heirs and legatees in proportion to the inheritance; If there is only testamentary succession and bequest, the testamentary heir and legatee shall repay the estate in proportion to the proceeds.

Article 10 of China's Inheritance Law stipulates that inheritance shall be carried out in the following order: first order: spouse, children, parents; Second order:

Siblings, grandparents, maternal grandparents. After the inheritance begins, it is inherited by the first-order heirs, and the second-order heirs do not. If there is no first-order heir, the second-order heir shall inherit.

Legal analysis: The heirs shall pay off the inheritance debts in the following order: 1. The priority claim is the first order of repayment; 2. Ordinary claims are in the second order of repayment; 3. The delivery of the bequest is in the third order.

Legal basis: The Chinese paragraph refers to the Civil Code of the People's Republic of China

Article 1123 After the commencement of inheritance, it shall be handled in accordance with the statutory succession; If there is a will, it shall be handled in accordance with the testamentary inheritance or bequest; Where there is a bequest and maintenance agreement, it shall be handled in accordance with the agreement.

Article 1127 Inheritance shall be in the following order: (1) first order: spouse, children, parents; (2) Second order:

Siblings, grandparents, maternal grandparents. After the inheritance begins, it is inherited by the first-order heirs, and the second-order heirs do not. If there is no first-order heir to inherit, the second-order heir shall inherit. For the purposes of this Part, the term "children" includes legitimate children, children born out of wedlock, adopted children and dependent stepchildren.

For the purposes of this Part, the term "parents" includes biological parents, adoptive parents and step-parents in a dependent relationship. The term "siblings" as used in this Part includes siblings of the same parents, half-siblings or half-siblings, adoptive siblings, and step-siblings who have a dependent relationship.

The heirs pay off the estate debts in the following order: statutory preferential claims, ordinary claims, and delivery of bequests. In addition, the heirs shall generally pay off the relevant debts within the limit of the actual value of the inheritance, and the part that exceeds the actual value of the estate, unless the heirs voluntarily repay it.

[Legal basis].

Article 1124 of the Civil Code of the People's Republic of China.

After the commencement of inheritance, if the heir renounces the inheritance, he shall make an expression of renunciation of the inheritance in writing before the estate is disposed of; If there is no indication, it shall be deemed to have accepted the inheritance.

The legatee shall, within 60 days after knowing of the bequest, make an expression of acceptance or renunciation of the bequest; If there is no indication of loss at the expiration date, it shall be deemed to have given up the bequest.

Article 161.

The heirs shall pay off the taxes and debts that the decedent shall pay in accordance with the law within the actual value of the inheritance. The part exceeding the actual value of the estate shall not be subject to voluntary repayment by the heirs.

If the heir renounces the inheritance, he or she shall not be liable for the taxes and debts that the decedent shall pay in accordance with the law.