Inheritance in Poland for Foreign Citizens – What You Need To Know

Inheritance matters in Poland for foreigners are governed both by Polish civil law and by international regulations, primarily European Union legislation. Poland follows the continental legal system, which differs significantly from the common law systems familiar in countries such as the United Kingdom and the United States. As a result, it may present challenges for residents of these countries.

Principles of Polish Inheritance Law

Polish law provides for two main types of inheritance: statutory (intestate) inheritance and testamentary (will-based) inheritance. Statutory inheritance occurs when the deceased did not leave a will, or when the will covers only part of the estate. In such cases, the provisions of the Civil Code determine the circle of heirs and their shares. The order of succession follows these groups: children and spouse, parents and siblings, grandparents, and stepchildren. Testamentary inheritance allows the testator to freely dispose of their assets, although this freedom is not absolute — the Polish system protects close family members through the institution of the forced share (zachowek).

EU Regulation 650/2012 and Applicable Law

A turning point in international inheritance law was the entry into force of European Parliament and Council Regulation (EU) No. 650/2012. This legal act, effective since August 2015, has harmonized the rules for handling cross-border inheritance matters, including issues related to Polish inheritance law for foreigners. According to this regulation, the primary criterion for determining the applicable law is the deceased’s last habitual residence at the time of death. This means that if a person lived permanently in Poland, Polish law would apply to their estate — regardless of their nationality.

However, the regulation introduces significant flexibility. A testator may choose the applicable law in their will, specifying that the law of their country of citizenship should govern their estate. This option is particularly useful for individuals with complex migration histories or assets in multiple jurisdictions.

Differences Between the Continental System and Common Law

Foreign nationals, particularly those from the United Kingdom or the United States, encounter fundamental systemic differences. In Polish law, there is no institution equivalent to an executor or probate, as known in common law systems. An estate passes directly to the heirs at the moment of the testator’s death — there is no period during which the estate remains “suspended” pending a formal grant. What in Poland is called the proceeding for confirmation of inheritance (postępowanie o stwierdzenie nabycia spadku) is purely declaratory — it confirms an already existing legal situation rather than creating a new one.

Another significant difference is the principle of the forced share (zachowek). The Polish legal system protects close family members (children, spouse, and in certain cases parents) by granting them a right to a portion of the estate, regardless of the content of the will. The forced share amounts to half of what the person would have received under statutory inheritance. In practice, this means that even if a child is disinherited in a will, they can still claim the forced share.

Polish law also provides for universal succession, meaning that the heir assumes all rights and obligations, including debts. This differs fundamentally from some common law systems, where the estate first serves to pay off liabilities, and only the remainder passes to the beneficiaries. These differences are among the reasons why a foreign heir in Poland may require legal assistance.

Legal Considerations for United Kingdom Citizens

The United Kingdom’s withdrawal from the European Union has raised numerous questions regarding the legal status of UK citizens in the context of inheritance in Poland for UK citizens. While the law did not undergo drastic changes following Brexit, there are important nuances that must be taken into account. A key date is 31 December 2020, marking the end of the transition period. EU Regulation 650/2012 still applies to the estates of individuals who passed away before this date. For estates opened after this date, the applicable rules depend on the specific circumstances

UK citizens who were permanently residing in Poland before the end of the transition period retained their rights under the EU regulation, provided they met the criteria set out in the withdrawal agreement. In practice, this means that if a British citizen was living in Poland before Brexit and continues to reside there, their inheritance situation is governed by the same rules as before the UK’s withdrawal from the EU.

For individuals who passed away after 31 December 2020, the applicability of EU Regulation 650/2012 depends on additional factors. Polish law of inheritance for foreign citizens follows the principle that the applicable law is determined by the deceased’s last habitual residence, regardless of nationality. If a British citizen was permanently residing in Poland, Polish law will apply to their estate under the general rules of private international law.

Complications arise in cross-border situations where the deceased lived in the UK but owned assets in Poland. In such cases of Polish inheritance from abroad, the applicable law is generally determined by the deceased’s last habitual residence, which usually points to UK law. However, issues concerning real estate located in Poland may be subject to specific Polish regulations.

Wills executed in the United Kingdom remain valid and enforceable in Poland, provided they meet the formal requirements set out in Polish law or relevant international conventions. Brexit has not affected bilateral agreements between Poland and the UK regarding legal cooperation. Documents obtained in the UK are still recognized in Poland, provided they are apostilled and translated by a certified translator registered on the official Polish list.

Inheritance in Poland for US Citizens

Inheritance in Poland for US citizens requires understanding the differences between the common law system, which applies in most US states, and the continental legal system used in Poland. In American inheritance law, the probate process plays a central role — a formal court procedure in which the will is verified, assets are inventoried, debts are paid, and only then is the remaining estate distributed among the beneficiaries. An executor or administrator manages the estate throughout the probate process. The Polish system does not have an equivalent procedure. An estate passes directly to the heirs at the moment of death, and the proceeding for confirmation of inheritance (postępowanie o stwierdzenie nabycia spadku) is purely declaratory. Heirs become owners of the estate immediately upon the opening of succession, regardless of whether or when a formal court decision is issued.

EU Regulation 650/2012 does not apply to US citizens, as the United States is not a member of the European Union. The applicable law in inheritance cases involving American elements is determined under Polish private international law. In general, the law of the deceased’s last habitual residence applies. If a US citizen was permanently residing in Poland, Polish law governs their estate. If they lived in the US but owned property in Poland, the situation is more complex — US law may apply to the estate as a whole, but issues concerning Polish real estate are governed by Polish law.

American heirs often face challenges due to terminological and procedural differences. Terms familiar in US law, such as executor, beneficiary, or probate court, have no direct equivalents in the Polish system. Communicating with Polish authorities requires translation not only of language but also of legal concepts. Understanding Polish legal terminology is particularly important. For example, the six-month deadline to accept or reject an inheritance has no counterpart in US law and is often overlooked by American heirs, which can lead to the presumption of simple acceptance of the estate.

Inheritance Procedure – Step-by-Step Guide

Understanding the theoretical foundations of inheritance law is one thing, but practically navigating the process of Polish inheritance from abroad requires knowledge of specific steps and procedures. The guide below outlines the entire process, from the opening of the estate to taking possession of the assets.

Step 1: Identifying the Estate and the Heirs

The first action after the death of the testator is to inventory the estate. This includes real estate (apartments, houses, plots), bank accounts, securities, vehicles, valuables, and any other assets. Equally important is determining whether there are debts and liabilities, such as loans, unpaid bills, or tax obligations.

At the same time, the circle of heirs must be identified. If there is a will, it specifies the beneficiaries. If no will exist, the rules of statutory inheritance apply, establishing the order of heirs according to their degree of kinship..

Step 2: Choosing the Procedure

The Polish legal system provides two methods for formally confirming inheritance:

1. Court proceedings for confirmation of inheritance (postępowanie o stwierdzenie nabycia spadku), and

2. Notarial proceedings for drawing up a notarial deed of inheritance (akt poświadczenia dziedziczenia).

Notarial proceedings are faster and less expensive, but only available in straightforward cases. A notary can prepare a deed of inheritance when there is no doubt about the estate’s composition or the circle of heirs, all heirs agree, and any existing will is clear and indisputable. There must be no disputes among potential heirs and no legal ambiguities.

Court proceedings are mandatory in complex cases, such as when there are disputes between heirs, the will requires interpretation, not all heirs are known or in agreement, or other legal complications arise. The court conducts an evidentiary procedure, examines the case materials, and issues a decision confirming the acquisition of the estate.

Step 3: Preparing and Submitting the Application

The inheritance procedure begins with submitting an application. A foreigner may submit the application in person, through a legal representative, or by post.

Step 4: Course of the Proceedings and Issuance of the Decision

In court proceedings, the presiding judge examines the application formally and summons the parties and witnesses to a hearing. The hearing serves to clarify all aspects of the case: identifying the heirs, inventorying the estate, and verifying the validity of the will. The court may request additional documents, question witnesses, and seek expert opinions.

The duration of court proceedings usually ranges from six months to a year, although more complex cases may take longer. Factors affecting the timeline include: court workload, the complexity of the case, the need for evidence collection, and the necessity of international service of documents. Once the evidentiary phase is complete, the court issues a decision confirming the acquisition of the estate. The decision confirming the acquisition of the estate becomes final seven days after it is announced, unless a request for a written explanation is submitted within that time. Only after this period expires (or after the appeal is resolved) does the decision become legally binding.

Notarial proceedings are much faster. If the documentation is complete and there are no doubts, a notarial deed of inheritance can be prepared within a few weeks. The notary does not conduct an evidentiary process on the same scale as the court — they rely mainly on statements from the parties and submitted documents. The notarial deed has the force of an official document and does not require court confirmation.

Step 5: Decision to Accept or Reject the Estate

Polish law requires an heir to submit a declaration of acceptance or rejection of the inheritance. The deadline is six months from the moment the heir learns of their entitlement, not from the date of the testator’s death.

The heir has three options:

Simple acceptance of the estate means taking on all rights and obligations of the deceased without any limitation. The heir is personally liable for the estate’s debts, which can lead to serious financial consequences if liabilities exceed assets. This option is advisable only when it is certain that the estate is debt-free.

Acceptance of the estate under the inventory (beneficial acceptance) is a safer option. The heir is liable for the estate’s debts only up to the value of the inherited assets, while their own property remains protected. This form requires preparing an inventory by a notary or bailiff, which involves additional costs, but provides protection against unforeseen liabilities. For foreigners who may not have full knowledge of the deceased’s financial situation, this is often the safest choice.

Rejecting the inheritance eliminates all responsibility for debts but also forfeits any rights to the estate. Rejection is final and unconditional — it is not possible to reject only the debts while keeping the assets.

If the heir does not submit any declaration within six months, it is assumed that the inheritance is accepted outright. This is a trap that foreign heirs in Poland often fall into — which is why professional legal assistance for foreign heirs in Poland is so important. The declaration must be made before a notary in Poland or a Polish consul abroad. It must take the form of a notarial deed; a simple letter or email is not sufficient.

Inheritance in Poland for foreigners, although initially appearing as a maze of complex rules and unfamiliar procedures, is a fully manageable process with proper preparation and support. The key to success is understanding the fundamental differences between the Polish legal system and common law systems, carefully compiling all required documentation, and — for most people — using the assistance of a Polish lawyer specializing in international inheritance matters.