债务人死亡债务偿还的情形是什么-法律综合法律援助-法律咨询免费平台-国际律师联盟

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问题	债务人死亡债务偿还的情形是什么
释义	法律分析: 债务人死亡，其债务偿还的情形是：继承人应当以所得遗产实际价值为限清偿被继承人依法应当缴纳的税款和债务。超过遗产实际价值部分，继承人自愿偿还的不在此限。如果继承人放弃继承的，则对被继承人依法应当缴纳的税款和债务不负清偿责任。《中华人民共和国民法典》第一千一百六十一条继承人以所得遗产实际价值为限清偿被继承人依法应当缴纳的税款和债务。超过遗产实际价值部分，继承人自愿偿还的不在此限。继承人放弃继承的，对被继承人依法应当缴纳的税款和债务可以不负清偿责任。
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