How and when does one become an heir?

How and when does one become an heir?
One becomes an heir ipso iure at the moment of the opening of the succession by the death of the testator (§ 673 PTK). The property of the estate falls directly by operation of law to the heir (“Le mort saisit le vif”). An explicit acceptance of the inheritance is not required. If the heir has not renounced the inheritance in due time, he or she is presumed to have accepted the inheritance. Acceptance or renunciation of an inheritance has to be declared before the competent civil law notary.

Is it possible to renounce a succession?
Provisions of the Civil Code enable to renounce to the succession for the future heirs in whole or in part in a written contract concluded with the testator. The contract can be contested in the same manner as a will, for lack or deficiency of a contractual wish (§ 603 PTK).
The renunciation does not produce any effects but against the person who renounces, unless the parties of the contract have provided otherwise (§ 604 (1) PTK). Any renunciation to a succession shall also constitute a renunciation to the reserved portion (§ 605 (1) PTK).
After the death of the testator heirs can waive their right in succession. Waiver is possible particularly for those heirs who should inherit farmland and/or its equipment and they are not professionally engaged in agricultural production (§ 674 (1)-(2) PTK).

Is it possible to accept a succession subject to conditions?
Hungarian law does not provide for the acceptance of an estate without liability beyond the assets descended.

Are the heirs and co-heirs liable for the deceased’s debts?
Heirs are liable for the debts of the deceased to the creditors only up to the value of the inherited property, with objects and proceeds of the estate (§ 679 (1) PTK). Co-heirs are jointly liable for the debts of the estate (§ 683 (1) PTK).