Note: this guide is for informational purposes and is based on regulations in force in Poland (as of June 2026). Inheritance matters can be complicated, and the legal status may change. In contentious cases, with debts, or with assets abroad, consult a lawyer or notary.
What is Inheritance
Inheritance is the totality of rights and obligations of the deceased (the testator), which pass to the heirs upon their death. The most important thing that many people forget: inheritance includes not only assets (an apartment, savings, a car) but also debts - loans, unpaid bills. Both are inherited.
Inheritance opens at the moment of the testator's death. At this point, the heirs acquire the inheritance, although formal confirmation of this fact requires a separate procedure.
Two Ways of Inheriting
In Poland, inheritance occurs in one of two ways:
- based on a will (testamentary inheritance) - if the deceased left a valid will,
- based on law (statutory inheritance) - if there is no will, it is invalid, or it does not cover the entire estate.
A will takes precedence. If you want to decide who inherits what from you, you need a will. How to properly draft it is described in a separate guide (link at the end).
Statutory Inheritance - Who Inherits and How Much
When there is no will, the estate is inherited by family members in a strictly defined order according to the Civil Code.
| Order | Who Inherits |
|---|---|
| 1 | Spouse and children (in equal parts, but the spouse not less than 1/4 of the total). In place of a deceased child, their children, i.e., the grandchildren of the testator, inherit. |
| 2 | In the absence of children - spouse and parents of the testator. |
| 3 | Siblings of the testator and their descendants (if a parent did not survive). |
| 4 | Grandparents of the testator. |
| 5 | Stepchildren (in specific situations). |
| 6 | The municipality of the last place of residence or the State Treasury. |
If the spouse inherits together with the deceased's parents (when there are no children), their share is half of the estate.
A very important catch: a partner with whom one lived without marriage (cohabitant) and friends DO NOT inherit by law. The only way to leave them assets is through a will. This is the most common and painful trap for unmarried couples.
Inheritance Also Means Debts - You Have a Choice
After the death of a loved one, each heir can accept or reject the inheritance. There are three options:
- direct acceptance - you inherit assets and debts without limitations (you are liable for debts with all your assets),
- acceptance with the benefit of inventory - you are liable for debts only up to the value of what you inherited,
- rejection of the inheritance - you inherit nothing, neither assets nor debts.
6-Month Deadline
You have 6 months to submit a declaration, counting not always from the death, but from the day you learned that you are called to inherit. The declaration is submitted to a notary or in court.
What If You Do Nothing
Since October 18, 2015, failure to submit a declaration on time means acceptance of the inheritance with the benefit of inventory, i.e., with limited liability for debts. This protects heirs who were unaware of the debts, but does not exempt from formalities - to know the amount for which you are liable, an inventory list must be created.
Trap: Rejecting the Inheritance and Your Children
When you reject an inheritance, the law treats you as if you did not survive the opening of the inheritance - which means that your children inherit (often along with debts). Therefore, when rejecting a indebted inheritance, you usually need to reject it on behalf of minor children as well.
Rejecting an inheritance on behalf of a minor child generally requires the consent of the guardianship court. As of November 2023, in certain situations (when the child inherits in place of a parent who rejected the inheritance, and the other parent agrees), court consent is no longer necessary. In case of doubts, contact the family court or a lawyer - this is a common source of serious problems.
How to Confirm You Are an Heir
The acquisition of inheritance occurs by operation of law, but to, for example, withdraw money from a bank or transfer an apartment, an official document is needed. There are two ways - they have the same legal force.
| Method | Main Features |
|---|---|
| Court - ruling on the confirmation of inheritance acquisition | Cheaper (court fee 100 PLN), but slower (you may wait several months for a hearing). Possible even in disputes between heirs. |
| Notary - deed of confirmation of inheritance (APD) | Faster (usually a few days), but requires the agreement of all interested parties to be present. Impossible in disputes and with special wills (e.g., oral). |
The notary, after preparing the deed, registers it in the Inheritance Register. This makes the document immediately visible to courts and offices.
Division of Inheritance - Division of Specific Items
The confirmation of inheritance acquisition or APD only states WHO inherits and in what fractions (for example, half and half). To establish that specifically you take the apartment and your brother takes the car, a separate step is needed - division of inheritance. This can be carried out:
- by agreement with a notary (when the heirs agree), or
- in court (when there is no agreement).
Legitimacy - Protection for Close Ones Omitted in the Will
If someone distributed their assets through a will or gifts and omitted close ones, the law grants them legitimacy - a monetary compensation.
- Who is entitled: descendants (children, grandchildren), spouse, and parents who would inherit by law.
- How much: generally half (1/2) of the share that would have been inherited by law. For minors and permanently disabled individuals - two-thirds (2/3).
- Deadline: the claim for legitimacy expires after 5 years (with a will - from its announcement, without a will - from death).
Inheritance Tax
- Closest family (group zero) - spouse, children, grandchildren, parents, grandparents, siblings, stepchildren, father-in-law, mother-in-law - may be completely exempt from tax if they report the acquisition on form SD-Z2 within 6 months.
- More distant relatives and strangers pay tax according to the scale, with exemption amounts depending on the tax group.
The 6-month deadline is non-extendable - exceeding it means losing full exemption.
What to Consider and How to Secure Yourself During Life
Most inheritance problems can be resolved in advance. It is worth considering:
- Drafting a will - if you want to decide the fate of your assets, secure an unmarried partner, or avoid disputes.
- Designating a death benefit in the bank - quick access to money for loved ones, without waiting for the inheritance.
- Naming beneficiaries in OFE, on the ZUS sub-account, and in life insurance policies - these funds will go to them outside of the inheritance.
- Organizing documents and leaving loved ones a list of assets, accounts, and obligations.
- Discussing your decisions with family - this reduces later conflicts.
What to Do Step by Step After the Death of a Loved One
- Obtain copies of the death certificate (needed in many institutions).
- Determine if the deceased left a will.
- Check if there may be debts in the inheritance - this affects the decision to accept or reject.
- Within 6 months, decide whether to accept or reject the inheritance (remember about the children).
- Confirm inheritance rights with a notary (APD) or in court.
- If specific items need to be divided - carry out the division of inheritance.
- Report the acquisition to the tax office (SD-Z2) within 6 months.
- Handle matters in the bank, ZUS, and offices (see related guides below).
Common Mistakes and What People Don’t Know
- That an unmarried partner does not inherit. Without a will, they receive nothing.
- That debts are inherited. Without timely action, one can accept a troublesome inheritance.
- That rejecting an inheritance passes it on to children. One must also think about them.
- That there is only 6 months to decide. The deadline counts from the day you learned about the call to inherit.
- That legitimacy does not expire. It expires after 5 years.
- That inheritance matters always have to go to court. Often a notary is sufficient if the family agrees.
- That merely confirming the acquisition of inheritance divides the assets. The division of specific items is a separate division of inheritance.
For the Polish Diaspora: Inheritance When Living Abroad
In cross-border inheritance within the European Union, Regulation (EU) No. 650/2012 applies:
- as a rule, the law applicable to the entire inheritance is the law of the state where the deceased had their habitual residence at the time of death (not just citizenship),
- however, in a will, one can choose their national law (e.g., Polish) as applicable to their inheritance - this is an important planning tool,
- to prove inheritance rights in another EU country, the European Certificate of Succession is used,
- for Polish procedures, a death certificate will be needed, if necessary with a sworn translation.
Inheritance matters between Poland and the USA are governed by separate rules - described in our guide on inheritance Poland - USA (link below).
See Also
- Will - how to write a valid one, what types exist, and what to remember
- Bank account after death - blocking, disposition, and what needs to be returned
- Funds from the ZUS sub-account and OFE - inheritance (USS application)
- Unrealized benefits from ZUS after the deceased (ENS application)
- Inheritance and estates between Poland and the USA
Frequently Asked Questions
Can I inherit debts?
Yes. Therefore, it is important to decide within the 6-month period whether to accept (preferably with the benefit of inventory) or reject the inheritance.
Will an unmarried partner inherit anything?
By law, no. The only way is through a will.
Court or notary?
If the family agrees, it is faster with a notary (APD). In case of a dispute, it goes to court.
How much does a court case cost?
The court fee for the application for confirmation of inheritance acquisition is 100 PLN (additional costs may apply).
Do I have to pay tax?
The closest family may be exempt after submitting SD-Z2 within 6 months.
I live abroad - what law governs the inheritance?
In the EU, as a rule, the law of the place of habitual residence of the deceased, unless the national law was chosen in the will.
Checklist
During Life
- Considered drafting a will.
- Established a death benefit designation.
- Named beneficiaries in OFE, sub-accounts, and policies.
- Close ones know the list of assets and obligations.
After Death
- Obtained copies of the death certificate.
- Checked if there is a will and if there are debts.
- Made a decision to accept or reject within 6 months.
- Confirmed inheritance rights (notary or court).
- Reported acquisition to the tax office (SD-Z2) within 6 months.
Legal Basis
- Act of April 23, 1964, Civil Code - Book Four (Inheritance), including art. 922 (definition of inheritance), art. 931 and subsequent (statutory inheritance), art. 1012-1015 (acceptance and rejection of inheritance), art. 991 and subsequent (legitimacy).
- Act of July 28, 1983, on inheritance and donation tax - exemption for closest family and form SD-Z2.
- Regulation of the European Parliament and Council (EU) No. 650/2012 - cross-border inheritance.
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