Real estate inheritance in Poland

Real estate inheritance in Poland is not covered by one uniform regulation. The procedure described below is developed in practice and reflects the requirements of various legal regulations, including Polish inheritance law, property law, and tax law.

The first step is to check if foreigners can inherit real estate in Poland without a permit. As a rule, foreigners not belonging to the circle of statutory heirs who have become owners of real estate in Poland as a result of testamentary inheritance must apply to the Minister of Internal Affairs and Administration of Poland. This decision authorizes the acquisition of the property on Polish territory.

In addition, citizens of countries belonging to the European Economic Area and the Swiss Confederation are exempt from this obligation. In their case, a permit is necessary only for the acquisition of agricultural and forestry properties.

The next step is to initiate inheritance acquisition confirmation proceedings. The types of these procedures are described here: Inheritance Proceedings before Polish Courts / Inheritance Proceedings before a Polish Notary.

For the final step of the proceedings, the heirs need to make appropriate entries in the Land Registry of Poland. They must apply to the court for registering them as the new owners of the real estate.

After the confirmation of ownership, most foreign clients are interested in selling the real estate. Our firm also provides services related to managing and selling the inherited property, which is described here: Assistance in Selling and Managing a Foreigner’s Inherited Estate.