Inheritance Procedure in Poland: A Clear Guide
In Poland, the inheritance process follows specific legal rules designed to ensure the proper transfer of a deceased person’s assets to their heirs. Whether you are a Polish citizen or a foreign national inheriting property in Poland, it is important to understand how the process works.Below we outline the key steps in the Polish inheritance procedure.
Opening of the Inheritance
Inheritance (“spadek”) in Poland opens automatically at the moment of the deceased person’s death. Polish law does not require any formal action to open the inheritance — it happens by operation of law.The inheritance includes all rights and obligations of the deceased, except for those that are personal and non-transferable.
Who inherits?
Polish law provides for two main ways of inheritance:
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Testamentary succession: If the deceased left a valid will (“testament”), the estate is distributed according to the will.
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Statutory succession: If there is no will, inheritance follows the rules of statutory succession, based on the family relationship with the deceased (spouse, children, parents, siblings, etc.).
It is important to note that certain close family members may be entitled to a forced share (“zachowek”) if they are excluded from the will.
Acceptance or Rejection of Inheritance
An heir has three options after the opening of the inheritance:
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Accept the inheritance in full (“przyjęcie spadku wprost”),
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Accept under the benefit of inventory (“przyjęcie spadku z dobrodziejstwem inwentarza”), which limits liability for the deceased’s debts,
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Reject the inheritance (“odrzucenie spadku”).
The heir must make a formal declaration within six months from the date they become aware of their inheritance rights. Failure to act within this period results in automatic acceptance under the benefit of inventory.
Declarations can be made:
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Before a Polish notary public,
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Or before a Polish court.
Confirmation of Inheritance Rights
In Poland, heirs must formally establish their right to the inheritance. There are two ways to do this:
Court Proceedings (“Court Declaration of Inheritance”)
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File a motion with the district court (“sąd rejonowy”) in the last place of residence of the deceased.
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The court issues a Decision on the Acquisition of Inheritance (“Postanowienie o stwierdzeniu nabycia spadku”).
Notarial Proceedings (“Notarial Certificate of Inheritance”)
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If all heirs agree and there is no dispute, they may appear before a Polish notary.
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The notary draws up an official Certificate of Inheritance (“Akt poświadczenia dziedziczenia”), which has the same legal effect as a court decision.
Taxes and Obligations
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Inheriting assets in Poland may be subject to inheritance tax (“podatek od spadków i darowizn”).
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Close family members (spouse, children, grandchildren, parents, siblings) may benefit from full exemption, provided they report the inheritance to the tax office within six months.
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Other heirs may be taxed according to the applicable rates depending on their relationship with the deceased.
Special Considerations for Foreigners
Foreign nationals can inherit property in Poland. However:
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If the deceased had connections with multiple countries (e.g., residence abroad), EU Succession Regulation (Regulation No 650/2012) may apply.
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Polish courts generally assume jurisdiction if the deceased had their habitual residence in Poland or if Polish law governs the inheritance.
It is often advisable to work with a Polish attorney specializing in cross-border inheritance matters to ensure smooth proceedings.
Conclusion
The inheritance process in Poland requires formal steps to establish one’s rights and fulfill tax obligations. Acting within the prescribed time limits is crucial to protect your interests. Whether the inheritance is straightforward or involves international elements, professional guidance can save time, avoid complications, and secure your legal rights.
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