After the death of a husband or wife, the family almost always asks the same question: what exactly is included in the estate? Intuition suggests "everything they had" – and this is incorrect. In the case of joint property, only half of the joint assets plus the deceased's personal property are included in the estate; the other half has always belonged to the surviving spouse and is not inherited at all. Additionally, a whole list of funds flows aside from the estate: life insurance policies, ZUS and OFE sub-accounts, PPK, bank instructions, family pensions. This guide step by step shows how to determine the estate mass after the deceased spouse, who inherits and in what shares – and how to conduct the division to avoid paying twice for the same formalities.
Last verification: July 21, 2026. Informational material – not legal advice. Complicated situations (separation, prenuptial agreements, foreign assets, businesses) should be consulted with a notary or lawyer.
In Brief
- The death of a spouse ends joint property; shares in joint property are generally equal (art. 43 § 1 KRO) – thus 1/2 remains with the widow/widower outside the estate, and the estate includes 1/2 of the deceased's share + his personal property.
- Statutory inheritance: the spouse and children inherit in equal parts, but the spouse cannot receive less than 1/4 of the estate (art. 931 KC); without children – the spouse inherits with the deceased's parents.
- Outside the estate flow, among others: life insurance with a beneficiary, ZUS and OFE sub-accounts (for those indicated), PPK, bank instructions in case of death, reimbursement of funeral costs from the account, family pension, and funeral allowance.
- The joint account of spouses is an exception to the exceptions: neither the instruction nor the payment of funeral costs works on it – the bank applies the account agreement (practice: half for the co-owner, the deceased's share goes to the estate).
- To fully organize the assets, two operations may be needed: division of joint property and estate division – they can be combined in one court proceeding (art. 689 KPC) or one notarial agreement.
- The closest family will not pay inheritance tax – provided SD-Z2 within 6 months.
Step 1: Settle Joint Property – Before Calculating the Estate
- Statutory joint property exists only during marriage (art. 31 § 1 KRO) – death ends it. From this moment, the provisions on the joint estate and estate division (art. 46 KRO) apply accordingly to the former joint property, and through them – to fractional co-ownership (art. 1035 KC).
- Shares are equal (art. 43 § 1 KRO). Unequal shares can only be demanded for valid reasons, taking into account the degree of contribution (including work with children and in the household – § 3); the deceased's heirs can only demand this if the deceased filed for divorce, annulment, or separation during their lifetime (§ 2).
- Example: house (joint) worth 800,000 PLN, joint savings 100,000 PLN, wife's car (personal, purchased before marriage) worth 30,000 PLN. The estate mass after the deceased husband = half of the house (400,000) + half of the savings (50,000) + his personal property. The wife's car is not part of the settlements at all.
Step 2: Add the Deceased's Personal Property
The estate fully includes personal property (art. 33 KRO), including:
- items acquired before marriage (point 1),
- what the deceased received by inheritance, bequest, or gift – unless the donor/testator decided otherwise (point 2); note: items of ordinary household equipment used by both are included in joint property (art. 34),
- personal items (point 4), awards for personal achievements (point 8), copyrights and industrial property rights (point 9),
- compensation for bodily injury and damages (point 6 – except for pensions).
Step 3: Subtract What Flows ASIDE from the Estate
| Component | Why Outside the Estate |
|---|---|
| Life Insurance Policy | the insurance amount payable to the beneficiary "does not belong to the estate of the insured" (art. 831 § 3 KC) |
| ZUS Sub-account and OFE Account | half of the "joint" transferred to the spouse, the rest to the indicated persons; included in the estate only in the absence of indication – see complete ZUS/OFE guide |
| PPK | similarly: half transferred to the spouse (art. 85 of the PPK Act), the rest to entitled persons (art. 86) |
| Bank Instruction in Case of Death | payment to the spouse, parents, descendants, or siblings up to the limit of 20 times the average salary in the enterprise sector – "does not enter the estate" (art. 56 of the Banking Law); the bank is obliged to notify the entitled persons (art. 56a) |
| Reimbursement of Funeral Costs from the Deceased's Account | the bank pays the person presenting the funeral bills – the amount "does not enter the estate" (art. 55 of the Banking Law) |
| Family Pension, Funeral Allowance, Unfulfilled Benefit | the own rights of relatives arising at the moment of death (category from art. 922 § 2 KC), not inheritance |
On the joint account of spouses, neither the instruction in case of death nor the bank's payment of funeral costs works (art. 57 of the Banking Law excludes these provisions). The further fate of the funds is determined by the agreement with the bank – in practice, banks leave the co-owner their share, and the deceased's share goes to the estate. If you care about liquidity after death – each spouse should also have their own account with an instruction.
Step 4: Determine Who Inherits – and How Much
- Spouse + children: in equal parts, but the spouse's share cannot be less than 1/4 (art. 931 § 1 KC). Two children → each 1/3; four children → spouse 1/4, children 3/16 each. Grandchildren take the place of a deceased child.
- Spouse without the deceased's children: inherits with the parents of the deceased (spouse 1/2); next in line are siblings and their descendants; the spouse alone – when there are no descendants, parents, siblings, and descendants of siblings (art. 932–933).
- Will takes precedence over the law – but the deceased could effectively dispose only of their share and personal property; omitted close relatives have a right to a forced share.
- Accounting-wise: a widow/widower with two children has after settlements 1/2 (their own) + 1/3 × 1/2 (inheritance) = 2/3 of the joint property – which is why "transferring the house during life" often turns out to be unnecessary.
Step 5: Formalities and Division – Without Double Costs
- Confirm Inheritance
Notarial deed of confirmation of inheritance (quick, with the consent of all) or court confirmation of inheritance acquisition. Details and deadlines (6 months to accept/reject, inventory benefit) – in the inheritance guide.
- SD-Z2 within 6 Months
The closest family = zero tax, but only after reporting. Remember: you report the acquisition of inheritance – half of the widow/widower from the end of joint property is not an inheritance acquisition and is not subject to tax.
- Division of Joint Property + Estate Division in One Move
Formally, this is two operations: first determining what was joint (and separating half), then estate division. They can be combined – in one court proceeding (art. 689 KPC in conjunction with art. 567 § 3) or in one notarial agreement. The court will also decide on contributions and any unequal shares.
- Update Registers and Non-Estate Payments
Land and mortgage register (entry after inheritance – 150 PLN), bank (instructions, funeral costs), ZUS/OFE/PPK (applications for funds), insurer (policy), municipality (IN-1). Each of these channels operates independently of the estate division.
Common Mistakes
- Counting the entire marital property as part of the estate – half of the widow/widower was never part of the estate; this mistake inflates both the tax reported in SD-Z2 and the family's expectations of "entitled" shares.
- Omitting the deceased's personal property (apartment purchased before marriage, gifts from parents) – it is fully included in the estate.
- Including insurance, OFE, PPK, and instructions in the estate mass – they flow aside from the estate and are not liable for estate debts.
- Using a joint account as "security" – after the death of a co-owner, it can be the least flexible of accounts (no instructions and payment of funeral costs).
- Two separate proceedings (division of property, then estate division) where one combined is sufficient.
- Missing the SD-Z2 – family exemption does not work automatically.
- Forgetting about debts – half of the joint liabilities and the deceased's personal debts are also included in the estate; funeral costs are an estate debt (art. 922 § 3 KC).
Frequently Asked Questions
Do I have to "inherit" half of the house from my husband since the house was joint?
Your half has always been yours – you inherit (along with other heirs) only half of the deceased's share. After formalities, the shares will appear in the land and mortgage register: your "marital" share plus the inherited share.
My husband bought the apartment before marriage. Do I have a right to it?
This is personal property – it is fully included in the estate, and you inherit it according to the law (with children: in equal parts, minimum 1/4) or will. Contributions from joint property to this apartment (e.g., joint renovation) are subject to settlement during the division.
Can children demand unequal shares in the joint property because "dad earned more"?
No – heirs can only demand the establishment of unequal shares if the deceased filed for divorce, annulment of marriage, or separation during their lifetime (art. 43 § 2 KRO). The mere difference in earnings is never sufficient – the law requires considering work with children and in the home as well.
Who will receive money from the deceased husband's account?
From his personal account: first, the instruction in case of death and reimbursement of funeral costs are realized (outside the estate), the rest goes into the estate and the bank will pay it after presenting the inheritance document. From the joint account: according to the agreement with the bank – usually your half immediately, the deceased's share after estate formalities.
How long do I have for all these formalities?
There are two hard deadlines: 6 months to accept/reject the estate (no decision = inventory benefit) and 6 months for SD-Z2 from the confirmation of inheritance. The estate division and property division have no deadline – but the later it is, the harder it is to obtain documents and family consent.
We live abroad – does this change anything?
For property in Poland, the mechanics are the same (formalities through a proxy; statements before a consul). For the ordinary residence of the deceased abroad, check the applicable law according to EU Regulation 650/2012 – we wrote about this in the guide for the Polish diaspora.
Fact-Check Summary
Definitely true (verified in current consolidated texts: KRO – Dz.U. 2026 poz. 236, KC – Dz.U. 2026 poz. 795, Banking Law – Dz.U. 2026 poz. 38, KPC – Dz.U. 2026 poz. 468, PPK Act – Dz.U. 2026 poz. 192): the end of joint property upon death and referral to estate division and fractional co-ownership (art. 31 and 46 KRO, art. 1035 KC); equal shares with exceptions of art. 43 § 2–3 (heirs only in the case of initiated divorce/separation); catalog of personal property (art. 33) with correction of art. 34 on household equipment; spouse inheritance min. 1/4 with children (art. 931), configurations with parents and siblings (art. 932–933); insurance outside the estate (art. 831 § 3 KC); bank instruction up to 20 times the average salary in the enterprise sector and the bank's obligation to notify (art. 56–56a of the Banking Law), funeral costs outside the estate (art. 55), exclusion of joint accounts (art. 57); PPK: transfer of half to the spouse and payment to entitled persons (art. 85–86); strictly personal rights and benefits for designated persons outside the estate, funeral costs as estate debt (art. 922 § 2–3 KC); combining estate division with the dissolution of co-ownership in one proceeding (art. 689 in conjunction with art. 567 § 3 KPC).
Probably true (practice/jurisprudence): bank practice of "halves" on joint accounts; effectiveness of the bequest of common property regarding the testator's share.
What is uncertain / individual: settlements of contributions between properties, prenuptial agreements, cross-border assets.
Common myth: "after the husband's death, the entire joint property is inherited" (only half and personal property are inherited) and "the joint account resolves the matter" (it is the only account without instructions and payment of funeral costs).
Sources
| Source | Type | Credibility |
|---|---|---|
| Family and Guardianship Code – t.j. Dz.U. 2026 poz. 236 | Legal Act (Journal of Laws) | Official |
| Civil Code – t.j. Dz.U. 2026 poz. 795 | Legal Act (Journal of Laws) | Official |
| Banking Law – t.j. Dz.U. 2026 poz. 38 (art. 55–57) | Legal Act (Journal of Laws) | Official |
| Civil Procedure Code – t.j. Dz.U. 2026 poz. 468 | Legal Act (Journal of Laws) | Official |
| PPK Act – t.j. Dz.U. 2026 poz. 192 | Legal Act (Journal of Laws) | Official |
| gov.pl – SD-Z2 Report | gov.pl Service | Official |
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