legal ground
Article 160 of the Civil Code
Legacy that is not inherited or bequeathed shall be owned by the state and used for public welfare undertakings; If the deceased was a member of a collective ownership organization before his death, it belongs to the collective ownership organization to which he belongs.
Article 16 1
The successor shall pay off the taxes and debts payable by the decedent according to law within the limit of the actual value of the inheritance. The part exceeding the actual value of the estate shall be voluntarily repaid by the heir.
If the heir renounces inheritance, he may not be liable for paying off the taxes and debts that the decedent should pay according to law.
Article 162
The execution of bequest shall not hinder the settlement of taxes and debts payable by the legatee according to law.