Is Future Inheritance Considered in a Divorce Settlement?

When planning high-value estate succession in Poland, clients often raise the issue of how divorce may affect their financial situation and inheritance-related arrangements. The combination of the provisions of the Family and Guardianship Code with the Civil Code creates a legal framework that, as a rule, clearly separates marital community property from personal property, including assets acquired through inheritance. At the same time, there are certain situations in which the way assets are managed may be relevant for later settlements between spouses.

In the following article, we explain how future inheritance and divorce are treated under Polish law.

Statutory rules regarding separate property

The basic principle of Polish law governing property relations between spouses is the statutory marital community property regime. Although most assets acquired during marriage (such as salaries, business income, or real estate purchases) generally become part of the joint marital estate, the legislator has provided an important exception for acquisitions obtained through inheritance.

Under Article 33(2) of the Polish Family and Guardianship Code, assets acquired through inheritance, bequest, or donation generally form part of each spouse’s personal property, unless the testator or donor has provided otherwise. This means that inheriting, for example, a family property or shares in a company will usually result in these assets being assigned to the personal estate of the spouse who acquires them.

In the event of divorce, assets belonging to personal property are generally not included in the division of the marital estate. However, in practice, additional settlements may arise, for example regarding contributions made from marital property towards one spouse’s personal assets.

Risk of mixing assets and financial contributions

Although the law generally protects the separate ownership of inherited assets, in practice, significant disputes in divorce cases often concern the settlement of contributions and expenses. It is precisely in this area that the boundary between personal and marital property can become blurred.

Imagine a situation where one spouse inherits a historic townhouse in Warsaw. The property forms part of their personal estate. However, during the marriage, the couple uses income earned during the marriage (which belongs to the marital community property) to renovate the building or repay a mortgage linked to the property.

Under Article 45 of the Polish Family and Guardianship Code, contributions and expenses made from marital property towards one spouse’s personal property may be subject to settlement during the division of assets. In practice, this may give rise to a claim for reimbursement; however, such reimbursement is not automatic or fixed. Its amount depends on the specific circumstances of the case, including the scope of the contributions and their impact on the value of the property.

As a result, if shared funds were significantly invested in maintaining or increasing the value of inherited real estate, the financial settlements between spouses may be substantial.

Business succession and the status of dividends

In the case of entrepreneurs, property matters can become more complex. Although shares in a family company inherited by one spouse generally form part of their personal property, the income generated from those shares—particularly dividends—may be subject to a separate legal classification.

Under Polish law, income derived from personal property during the statutory marital community regime, such as dividends from shares or rental income from real estate, generally becomes part of the marital community property. This means that such funds may be taken into account in property settlements between spouses, particularly in the division of assets following the termination of the marital community.

In practice, the classification and settlement of such income depend on the circumstances of the individual case, including the spouses’ property regime and the manner in which the income has been used or managed.

Strategic protection through marital agreements and wills

To mitigate these risks in succession planning, a two-pronged approach is recommended: contractual autonomy and precise testamentary arrangements. The most commonly used solution is a marital property agreement establishing separation of property, which ensures that not only inherited assets but also the income they generate remain solely within the inheriting spouse’s personal estate.

In addition, a testator can influence the distribution of their estate through a will, in particular by designating heirs and using legal instruments such as a testamentary legacy or testamentary instructions. In certain situations, it is also possible to use legal solutions that allow for more structured post-death asset management, such as appointing an executor of the will or, where appropriate, establishing a family foundation.

Future inheritance and its impact on divorce

For clients holding assets in Poland but residing abroad, as well as for international marriages, the key role is played by the EU Succession Regulation and the Matrimonial Property Regimes Regulation.

EU Succession Regulation (Regulation 650/2012)

EU Matrimonial Property Regimes Regulation (2016/1103)

Determining which country’s law governs issues of future inheritance and divorce (future inheritance and divorce) can be complex, as it depends on several factors such as habitual residence or nationality.

In cross-border planning, it may be possible—in certain cases—to choose the applicable law in a will or a marital property agreement, which can help increase legal predictability. However, such solutions always require an individual assessment of the specific legal situation and applicable rules.