Inheritance Lawyer in Poland for Heirs Living Abroad

An inheritance case in Poland may look simple at the beginning: someone dies, the family identifies the heirs and the estate is divided. In practice, complications often appear quickly – multiple heirs, a will, lifetime gifts, property in different countries, unpaid debts, a mortgage, a business, foreign heirs or a dispute about who should receive what. The most important point is timing. Some inheritance decisions must be made within strict statutory deadlines (six months for rejection of inheritance, five years for forced heirship claims). Waiting too long may close options that were available at the beginning. For UK, Irish, US, Canadian and Australian heirs, the EU Succession Regulation 650/2012 may also apply if the deceased had habitual residence in the EU.

The firm is based in Poznań and assists clients throughout Poland, both in person and remotely by telephone or video call.

If you have inherited, or expect to inherit, in Poland from abroad, this page explains how an English-speaking inheritance lawyer (radca prawny) can act for you. We assist heirs living outside Poland with confirming the inheritance, forced heirship (zachowek), dividing the estate and dealing with inherited property, and can carry out most steps remotely, without you travelling to Poland.

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→ What this guide covers

1. 01Confirming who inherits
2. 02Inheritance under a will or by statute
3. 03Forced heirship (zachowek)
4. 04Inheritance debts
5. 05Division of the estate
6. 06Foreign heirs and property in Poland
7. 07Common mistakes in Polish inheritance cases

01. Confirming who inherits

Before heirs can sell inherited property, divide assets or deal safely with banks and public registers, they usually need formal confirmation of inheritance. In Poland this may be obtained through:

• Court proceedings (postanowienie o stwierdzeniu nabycia spadku) – court fee 100 PLN, typical timeline 4–10 months in Poznań;
• Notarial deed of succession certification (akt poświadczenia dziedziczenia) – notary's fee approximately 200–500 PLN, completed in a single visit if all heirs are present and there is no dispute.

Court proceedings are often needed when there is a dispute, uncertainty about the will, missing heirs, foreign elements (heirs abroad, assets abroad) or other complications. Notarial procedure is faster but requires the presence or proper representation of all heirs and unanimity on facts.

Under the EU Succession Regulation 650/2012, a European Certificate of Succession may also be issued, recognised across all EU member states (except Denmark and Ireland). This is particularly useful when the estate includes assets in multiple EU countries.

02. Inheritance under a will or by statute

If the deceased left a valid will, the estate is distributed according to the will, subject to important limitations such as forced heirship (zachowek). If there is no will, statutory inheritance rules apply. The order of heirs depends on family relationships:

1. First class: spouse and children (in equal shares, with spouse receiving at least 1/4)
2. Second class: spouse, parents, siblings (if no descendants)
3. Third class: grandparents; if a grandparent did not survive the deceased, that grandparent's children, and if such a child did not survive, that child's children (further descendants of grandparents do not inherit in this group)
4. Fourth class: stepchildren (very rare)
5. Last resort: commune (gmina) of last residence, or State Treasury

A will does not always end the dispute. Questions may arise about capacity (was the testator of sound mind?), form (was the will properly executed – handwritten holographic will, notarial will, or special emergency forms?), authenticity, interpretation or whether the will omits close family members who may still have forced heirship claims.

03. Forced heirship (zachowek)

Polish law protects certain close relatives against complete exclusion from the estate – a unique feature of civil-law systems unfamiliar to common-law clients (UK, Ireland, US, Canada, Australia generally have full testamentary freedom).

A forced heirship claim is usually a monetary claim, not a right to take a specific item from the estate. It may arise where a spouse, child or other protected person would have inherited under statutory rules but received less than the protected share.

The protected share is:

• 1/2 of statutory share for adult capable heirs;
• 2/3 of statutory share for minors and heirs permanently unable to work.

The calculation may be complex because the estate value, gifts made during the deceased's lifetime, earlier transfers and the claimant's personal situation may all matter. Lifetime gifts to the eventual claimant are deducted indefinitely; gifts to third parties are deducted if made within 10 years before death.

The claim period is 5 years from the will being read (for claims against heirs) or from opening of the estate (for claims against gift recipients). See our detailed guide on forced heirship for calculation examples.

04. Inheritance debts

An estate may include not only assets, but also debts: loans, unpaid invoices, tax liabilities, mortgages, private debts or costs connected with property. Heirs should not assume that an inheritance is safe without checking the financial situation.

Polish law gives heirs three options to be exercised within 6 months of learning of the inheritance:

1. Acceptance with full liability (przyjęcie wprost) – heir is liable for all debts even beyond estate value;
2. Acceptance with limited liability (przyjęcie z dobrodziejstwem inwentarza) – heir is liable only up to the value of inherited assets. This is the default since 2015 if no declaration is made.
3. Rejection of inheritance (odrzucenie spadku) – heir is treated as if they did not survive to inherit; assets and debts pass to the next person in line.

If minor children are involved, family-court consent may be necessary in cases not covered by the statutory exception. Where such consent is required, the six-month period for the inheritance declaration is suspended for the duration of the authorisation proceedings. See our detailed guide on rejecting inheritance.

05. Division of the estate

Once the heirs are confirmed, the estate can be divided. Division may be:

• Agreed by the heirs in a written agreement (or notarial deed if real estate is involved) – fastest and cheapest;
• Concluded before a notary where real estate is involved and heirs agree on the split;
• Decided by the court if there is no agreement – court fee typically 500 PLN (or 300 PLN for agreed division submitted to court).

Typical issues include who receives the apartment or house, whether one heir must pay the others to compensate (spłata), how to value assets (market valuation by court-appointed expert is common), what happens to joint accounts, whether lifetime gifts should be considered, and who has been using estate property after the death (rozliczenie z używania).

06. Foreign heirs and property in Poland

Inheritance cases often involve people living outside Poland. Foreign residence does not prevent participation in Polish proceedings, but it may create practical issues:

• Service of documents – international service via Hague Convention or EU Service Regulation, often 2–6 months;
• Translations – foreign public documents may require a certified Polish translation, while apostille/legalisation depends on the issuing country, document type, applicable treaties and EU rules. For public documents covered by Regulation (EU) 2016/1191 and circulated between EU Member States, apostille is not required; wills and documents outside that Regulation must be assessed separately;
• Powers of attorney – typically need notarisation in country of residence and apostille;
• Tax matters – Polish inheritance and donation tax can apply to assets located in Poland and, for assets abroad, according to the statutory connecting factors such as Polish citizenship or permanent residence in Poland at the relevant time; the Act does not use general Polish tax residence as the sole criterion. Foreign-tax treatment and treaty issues require separate analysis. US persons inheriting from a non-US estate may need to file IRS Form 3520 (Annual Return to Report Transactions With Foreign Trusts and Receipt of Certain Foreign Gifts) – required when the aggregate value of inheritances received from a foreign decedent exceeds USD 100,000 in a tax year. Polish inheritance tax may still apply separately; consult a Polish lawyer and a US tax advisor;
• Property registers – entry in Polish Land and Mortgage Register requires Polish-language documents;
• Coordination with foreign proceedings – under EU Regulation 650/2012, generally the country of habitual residence has jurisdiction over the entire estate.

The EU Succession Regulation is applied by Polish courts and notaries as authorities of a participating Member State regardless of an heir's nationality; the UK did not participate in the Regulation even before Brexit. Where the deceased was habitually resident outside a participating Member State, Article 10 can in specified circumstances give Polish courts jurisdiction over the succession as a whole when estate assets are in Poland, so jurisdiction is not automatically limited to Polish assets for UK, US, Canadian or Australian heirs.

For foreign heirs, early legal advice can prevent mistakes in deadlines, documents and representation – the 6-month rejection deadline runs from the moment the heir learns of the inheritance, regardless of where they live.

07. Common mistakes in Polish inheritance cases

Five mistakes frequently encountered:

1. Missing the 6-month rejection deadline – heirs sometimes accept inheritance by inaction, becoming liable for unknown debts.
2. Selling estate assets before formal confirmation – most banks and registers require court order or notarial certificate of succession.
3. Ignoring lifetime gifts in forced heirship calculations – significant gifts during the deceased's lifetime can dramatically change the math.
4. Foreign heirs not appointing Polish counsel – leads to missed deadlines and poor procedural decisions.
5. Not preserving evidence of estate composition – if other heirs control property after death, valuable items may "disappear" before division.

FAQ Frequently asked questions

∎ Summary and next steps

Inheritance in Poland operates under a civil-law system with mandatory protection for close relatives (forced heirship), strict deadlines (six months for rejection), and growing integration with EU rules through Regulation 650/2012. For international heirs, the practical challenges are documentary: getting the right Polish records, coordinating foreign documents with apostilles, and managing service of process across borders.

Key takeaways: act within 6 months on rejection or you accept by default (with limited liability since 2015); foreign heirs can act through a Polish attorney with notarised power of attorney; forced heirship and lifetime gifts are interrelated and require careful calculation; coordination with foreign counsel is essential where assets exist in multiple countries.