A seemingly perfectly ordinary action turned out to be particularly costly. A woman who opened her husband’s bank safe-deposit box after his death was hit with a €1,000 fine because she accessed it before the legally required inventory of its contents had been completed.

Although she argued that she had taken nothing, that the safe-deposit box was already empty, and that she was unaware that entering it was prohibited, her appeal was rejected and the penalty remained in force.

The case highlights a little-known provision that can result in fines for people who believe they are acting lawfully. Many assume that an old authorization or power of attorney remains valid after the death of the safe-deposit box holder. In reality, once the holder dies, a different legal procedure comes into effect, designed to safeguard the estate, protect the rights of all heirs, and protect the interests of the state.

The fine

In this particular case, the woman had been appointed as her husband’s attorney while he was still alive. Believing that she could continue using the safe-deposit box, she accessed it after his death.

Later, when the official procedure for opening the box as part of the inheritance process began, it was found to be empty.

This prompted an investigation by the relevant authorities. The bank’s access records showed that the safe-deposit box had been opened after the holder’s death and before the legally required inventory had taken place. That evidence was sufficient to initiate proceedings to impose an administrative fine.

The woman appealed to the Dispute Resolution Directorate (DED), seeking to have the penalty cancelled. She argued that she had not removed any money, jewelry or other items because the box was already empty when she opened it. She also maintained that she was unaware of the prohibition because she believed the authorization granted to her by her husband remained valid.

She additionally cited her difficult financial circumstances and asked for the fine to be reduced or cancelled. Her arguments, however, were rejected.

In its reasoning, the DED stressed that imposing the specific administrative penalty does not require proof of intent or deliberate violation of the law. It is sufficient to establish that the safe-deposit box was opened in breach of the prescribed procedure.

In other words, even if nothing was removed from the box, even if it was empty, and even if the person did not know that opening it was prohibited, the violation is considered to have occurred.

The decision serves as an important warning for people dealing with inheritance procedures. Bank safe-deposit boxes are treated differently from ordinary bank accounts.

Their contents may include cash, jewelry, precious stones, gold sovereigns, documents, wills, property deeds or other items of considerable financial or sentimental value. For this reason, tax legislation provides for specific steps before heirs can gain access to their contents.

The inventory procedure is intended to officially record exactly what is inside the safe-deposit box when it is opened. This is important both for the proper settlement of the estate and for calculating any potential tax liabilities.

At the same time, it protects the heirs themselves, helping prevent future disputes or challenges over what was inside the box.

What many people do not realize is that an authorization or power of attorney granted by the holder while they were alive does not allow unrestricted access after their death. From that moment onward, the special rules governing inheritance procedures apply, and any action outside those procedures may constitute a violation, regardless of the person’s motives or actual intentions when opening the box.

The decision could serve as a reference point for similar cases in the future, making clear that an objective finding that the procedure was violated is sufficient for an administrative penalty to be imposed. It does not matter whether there was any financial gain or whether any items were removed from the safe-deposit box. The violation of the prescribed procedure itself triggers the fine.

Ignorance of the law

For this reason, tax professionals advise people dealing with an inheritance to exercise particular caution.

Before taking any action involving a bank safe-deposit box, it is essential to seek guidance from the bank, the notary, or the tax adviser handling the case, in order to ensure that all legal procedures are followed.

Ignorance of the law, as this case demonstrates, does not provide grounds for exemption from the fine. An opening that may appear to be a simple administrative matter can be enough to result in an unexpected financial burden.

The case also highlights another little-known aspect of bank safe-deposit boxes. Although banks do not know or record their contents, they maintain a detailed record of every visit, including the dates and times of access.

In this case, it was precisely this record that allowed the tax authorities to establish that the safe-deposit box had been opened after the holder’s death and before the required inventory. It is a detail many renters and heirs are unaware of, mistakenly believing that accessing a safe-deposit box leaves no trace beyond its contents.