Matters in Poland after a death in the family

An overview for Poles abroad

Matters in Poland After the Death of a Loved One: A Guide for the Polish Diaspora (Death Certificate, Consulate, Power of Attorney, Inheritance)

This guide explains how to obtain a Polish death certificate from abroad, when a transcription is useful, what the consulate can actually do, the necessary power of attorney for inheritance matters, ZUS, and banking, the applicable law governing inheritance from a loved one in the USA, deadlines of 6 months, and the SD-Z2 form and citizenship requirements.

A US death certificate

How to Obtain a Death Certificate from the USA for Matters in Poland

Apostille, sworn translation, registration in the Polish USC – a complete pathway for an American death certificate to be valid in Poland.

A power of attorney for Poland

Power of Attorney from the USA for Matters in Poland: Consulate or Notary Public

How to prepare a power of attorney in the USA that will be accepted by offices, courts, or notaries in Poland, including the form under Article 99 of the Civil Code, real estate requiring a notarial deed, consulate fees (47 and 470 USD), apostille, ZUS and tax office forms, and a document selection scheme.

Reporting the death to ZUS

How to Report a Death to ZUS When a Loved One Dies Abroad: Documents, Deadlines, and Benefits

A loved one receiving a pension from ZUS died abroad? We explain how and where to notify ZUS, what death certificate is sufficient (including from the USA, without translation), what happens to the money after death, and how to apply for a funeral benefit of 7000 zł (Z-12), family pension (ERR), and unpaid pension (ENS).

ZUS and OFE money after a death

Money from ZUS and OFE after the death of a loved one: subaccount, guaranteed payment, and ENS (2026)

What may remain after a deceased person in ZUS and OFE: subaccount, OFE account, guaranteed payment, and unrealized benefits. Where to start (first OFE or USS application), what documents are needed, no deadline for the subaccount, 12 months for ENS, 19% tax, and inheritance debts.

Survivor's pension

Family Pension from ZUS: Who is Entitled, How Much is it, and How to Apply (ERR)

The family pension from ZUS is available for children, widows or widowers, and parents: conditions under the law, a single pension shared equally (85%, 90%, or 95%), the minimum amount of 1978.49 PLN from March 2026, ERR application and when it is payable, earning limits, widow's pension (15%, increasing to 25% in 2027), and payments abroad.

The bank account

Bank Account After the Death of a Spouse: What Happens to the Money, How to Secure Your Loved Ones, and What Needs to Be Returned

What happens to the account after death: power of attorney expires, individual account awaits heirs, exceptions include funeral cost reimbursement and death disposition (limit of 185,326.60 PLN in October 2026, does not apply to joint accounts). Additionally, pension reimbursement to ZUS, searching for accounts, and SD-Z2.

Inheritance in Poland

Inheritance in Poland: How Inheritance Works, What About Debts, Legitimacy, and Step-by-Step Actions

Who inherits by law and why an unmarried partner receives nothing, how to accept or reject an inheritance within 6 months (and what about children), notary or court and how much it costs from November 5, 2026, legitimacy, division of inheritance, SD-Z2 and tax groups, and which law applies when the deceased lived abroad.

Inheritance between Poland and the USA

Inheritance and Estates between Poland and the USA

Inheritance from a relative in Poland or the USA: which law applies in Polish courts, 6 months to accept or reject, SD-Z2 and citizenship requirement, tax groups (grandchildren and grandparents in group I), estate tax of $15 million in 2026, state taxes, and IRS Form 3520.

An inherited flat: taxes

Inherited an Apartment in Poland? Taxes, Deadlines, Pitfalls, and Legal Ways to Avoid Loss (2026)

What to do after inheriting an apartment: SD-Z2 and full exemption for family (including grandchildren and grandparents), citizenship requirement for the Polish diaspora, selling without PIT, housing relief abroad, forced heirship, division of inheritance, and new notary fees from November 5, 2026. Legal status: October 23, 2026.

Selling an inherited flat from abroad

Selling an Inherited Apartment in Poland While Living Abroad: Power of Attorney, Taxes in Poland and the USA (2026)

How to sell an inherited apartment without traveling to Poland: power of attorney with apostille, what the consul can (and cannot) do, when Polish tax is zero, American stepped-up basis, Form 3520 and FBAR, and safe receipt of funds. Legal status: July 2026, verified against government sources and IRS websites.