Losing a loved one is never easy — and navigating inheritance rules in a foreign country can make it even harder. That’s why it’s important to understand the legal framework in the country where the deceased last lived.
If your family member lived in Poland directly before their death, their inheritance will be governed by Polish law. Below are some of its most important rules…
If there is a will…
In Poland, there are three main ways to create a valid will:
- Writing the entire document by hand, adding the date and signing it (this is called “holographic will”)
- Preparing a will through a notary public
- Declaring a will orally in the presence of two witnesses and before a competent authority (for example a town mayor), who will then draw up a formal protocol.
Only adults with full legal capacity can create a valid will. The testator must be of sound mind, and the will must not be made under duress or as a result of a mistake — otherwise, it may be invalidated.
If there is no will…
If the deceased dies without a will, the following rules apply:
- The estate is inherited first by the spouse and the children of the deceased.
- If there is one child, the spouse and child each inherit half.
- If there are two children, the spouse inherits one-third, and each child inherits one-third.
- If there are three or more children, the spouse inherits one-fourth, and the remaining three-fourths is divided equally among the children.
If there is no spouse, the entire estate is divided equally among the children. If any of the children died before the parent but left their own children (or further descendants), they will inherit their parent’s share.
For example: Jan died in Poland. He was a widower and left no will. He had three children: Eva, Anna, and Patrick. Patrick died before his father but had two children — Julia and Julian. According to the rules of inheritance, Jan’s estate is divided as follows: Eva: ⅓, Anna: ⅓, Julia: ⅙ (half of what her father Patrick would have inherited), Julian: ⅙ (same as above)
If the deceased had a spouse but no children, the estate is divided equally between the spouse and the parents of the deceased. If only one parent is alive, they inherit half, and the spouse inherits the other half.
If a parent is deceased, their share passes to the deceased’s siblings (or their children, i.e., the deceased’s nieces and nephews).
If the deceased had no spouse, no children, no parents, and no siblings or their descendants, the estate goes to the deceased’s grandparents, divided equally. If a grandparent has passed away, their share is inherited by their children or grandchildren (i.e., the deceased’s aunts, uncles, or cousins).
If no eligible relatives exist, the estate is inherited by the State Treasury.
Debts as part of the inheritance in Poland
In Poland, inheritance follows the principle of general succession, meaning the heir steps into the deceased’s position — acquiring both their rights and obligations, including debts. However, there are certain ways to limit the heir’s liability.
An heir can accept the inheritance with the benefit of inventory, which limits liability for debts to the value of the inherited estate. To benefit from this limitation, one must declare acceptance within 6 months of learning about the inheritance. However, if the death occurred after October 18, 2015 and no declaration is made, the inheritance is automatically deemed accepted with the benefit of inventory.
In some cases, particularly if the deceased had substantial debts, it may be better to renounce the inheritance entirely. This must also be done within 6 months of becoming aware of the inheritance, by submitting a declaration at a notary public’s office or in court. Failure to do so results in full inheritance — including the debts. After renouncing, you are treated as if you had died before them, which means your children or other close relatives may now become heirs. Be sure to inform them so they can also renounce the inheritance if necessary — also within 6 months.
Inheritance Tax
After you inherit, if the estate includes property located in Poland, you must notify the Polish Revenue Service and pay any applicable inheritance tax. The amount depends on the net value of the inheritance and your degree of kinship between you and the deceased.
Generally, close relatives (such as spouses, children, and grandchildren) are exempt from tax, provided they notify the tax office within 6 months after the end of the probate process.
The rules listed above are general and cover the most important aspects of inheritance in Poland. However, each case is unique and may involve different legal provisions. That’s why it’s essential to analyze the situation thoroughly before taking any steps. If you have any questions or need assistance from a lawyer, please do not hesitate to contact me via email (kotowska.kancelaria@gmail.com) or by phone (+48 608 393 623).
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