Każde prawo jest określane przepisami. O przebiegu dziedziczenia stanowią artykuły 931-939 kodeksu cywilnego. Określają one przede wszystkim kolejność dziedziczenia. Pierwszeństwo mają małżonek oraz dzieci spadkodawcy, którzy dziedziczną po równo. Część małżonka musi stanowić jednak co najmniej 1/4 spadku. Jeśli spadkodawca nie miał dzieci, dziedziczą spadek rodzice i rodzeństwo spadkodawcy i wtedy małżonek otrzymuje aż połowę spadku.
Jeśli spadkobierców jest kilku, każdy z nich może złożyć do sądu rejonowego wniosek o dział spadku. Powinny zawierać się w nim dane spadkobierców, informacje o ich wieku, wykonywanym zawodzie, stanie rodzinnym, zarobkach i majątku. Na ich podstawie sąd ustala wartość poszczególnych części spadku. Jeśli do podziału jest nieruchomość, sąd może wskazać jedną osobę, która ją otrzyma, z zastrzeżeniem obowiązku spłaty pozostałych spadkobierców.
Zdarza się, że spadkodawca nie ma krewnych, a więc jego majątek nie ma spadkobierców. Jeśli nie da się ustalić ich tożsamości, spadek przejmuje gmina, w której ostatnio zamieszkiwał spadkodawca. Gdy nie można stwierdzić, w jakiej ostatnio mieszkał on gminie, wtedy spadkobiercą jest Skarb Państwa. Są to jednak skrajne przypadki i raczej rzadko się zdarzają. Częściej dziedziczenie zachodzi na podstawie testamentu. Jeśli taki testament nie istnieje, wtedy mamy do czynienia z dziedziczeniem ustawowym.
Testament może przyjmować różne formy. Najbezpieczniejszy jest testament notarialny. Sporządza się go w kancelarii notarialnej. Jest on nieważny bez podpisu i jeśli jest złożony przez osobę niedziałającą świadomie, niemającą pełnej zdolności do czynności prawnych. Inną formą jest testament własnoręczny, za który może być uznany nawet list skierowany do określonej osoby z podpisem pozwalającym rozpoznać spadkodawcę.
Bez względu na to, czy dziedziczenie było ustawowe, czy testamentowe, spadkodawca ma obowiązek zapłaty podatku od spadku, chyba, że spadek jest niższy od kwoty wolnej od podatku (zależy ona od grupy spadkowej). Jeśli chcesz bardziej szczegółowo poznać istotę dziedziczenia ustawowego, powinieneś zaznajomić się z zagadnieniami postępowania spadkowego, długów spadkowych, odrzucenia spadku i podziału spadku.
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