Detailed description
First, find out what assets and debts are present (debts are also inherited). If you do not wish to accept the inheritance, you must expressly declare your refusal to the responsible probate court or a notary. An on-site appointment is required for this. It is not enough to simply make a written declaration.
If you refuse, this applies to the entire estate. A partial rejection (only of the debts) is not possible.
If you do not declare a renunciation, this is automatically considered acceptance of the inheritance. If the inheritance is effectively renounced, the person renounces it will be treated as if the inheritance had never occurred.