Bankruptcy is a debt settlement process that results in a general confiscation of the assets of bankrupt debtors. One of the factors that makes bankruptcy possible is that the debtor has passed away before paying off his debt and the creditor is requesting bankruptcy statement so that in the case of settlement of the debt, it raises problems regarding the produce for filing a bankruptcy application for the assets left behind. The method used in this article is normative juridical with secondary data through literature studies using primary, secondary and tertiary legal materials. According to the results of this study, debtors who have died before paying their debts can be declared bankrupt. This is an accordance with the procedure for requesting a bankruptcy statement for inheritance as stipulated in articles 208-211 of law number 37 of 2004 Bankruptcy and Suspension of Liabilities and Debt Payment.