Rejecting inheritance in Poland – when the estate may include debts
Not every inheritance is worth accepting. An estate may include unpaid loans, tax arrears, private debts, mortgaged property or business liabilities exceeding asset value. Polish law allows rejection – but the decision is formal and time-sensitive, six months from learning of the inheritance. For UK, US, Canadian and Australian heirs, the deadline runs regardless of where the heir lives.
The firm is based in Poznań and assists clients throughout Poland, both in person and remotely by telephone or video call.
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→ What this guide covers
- 01Three options under Polish law
- 02The 6-month deadline
- 03Formal procedure
- 04Consequences of rejection
- 05Minor children – special rules
- 06Acceptance with limited liability
01. Three options under Polish law
- Acceptance with full liability (przyjęcie wprost) – heir personally liable for all debts, even exceeding assets. Active declaration required;
- Acceptance with limited liability (przyjęcie z dobrodziejstwem inwentarza) – liable only up to inherited estate value. Default since 18 October 2015 if no declaration in 6 months;
- Rejection (odrzucenie spadku) – heir treated as not surviving; assets and debts pass to next person in line. Active declaration required.
Pre-2015 default was full liability – a major historical pitfall now resolved by reform.
02. The 6-month deadline
Runs from when heir learns about title to inherit – not from death. Triggers vary: for first-class statutory heirs, usually death/learning of death; for testamentary heirs, will opening/learning of contents; for substitute heirs, learning that closer heir rejected.
Applies to each heir individually based on their own awareness – siblings may have different deadlines. Cannot be extended by agreement of parties. Court can sometimes accept late declarations for extraordinary circumstances (illness, force majeure) – but exceptional and uncertain.
03. Formal procedure
Before notary (akt notarialny): single visit, same day; cost 100–500 PLN; preferred for straightforward cases. Foreign heirs can sign before any Polish notary.
Before court: declaration before inheritance court; fee 50 PLN; longer (4–8 weeks) but cheaper.
Foreign heirs unable to travel: declaration before Polish consulate (where available); foreign notary with apostille and sworn translation; representative in Poland with notarised power of attorney specifically authorising rejection (with apostille).
Declaration must be unequivocal and unconditional – conditional rejection ("I reject if there are debts") is invalid.
Discuss your case directly
Every case has its own facts, deadlines and risks. A short consultation in English can clarify the available options and identify the documents that should be reviewed first.
+48 603 778 88704. Consequences of rejection
Rejecting heir treated as if not surviving deceased. Cascading effects:
- For testamentary inheritance: substitute beneficiaries inherit, or share returns to other beneficiaries proportionally;
- For statutory inheritance: rejecting heir's descendants inherit in their place (per stirpes representation);
- If no descendants: share moves to other heirs in same class or to next class;
- Forced heirship claims generally NOT preserved if heir rejected – critical analysis point;
- Tax: no inheritance tax for rejecting heir.
05. Minor children – special rules
The rules on rejecting an inheritance on behalf of a minor changed substantially on 15 November 2023. Under the new Article 101 § 4 of the Family and Guardianship Code, where the child becomes an heir as a result of the parent's earlier rejection, the parent may now reject the inheritance on the child's behalf without prior family-court consent – provided that:
- the other parent (where they hold parental authority) consents, or both parents act jointly; and
- the other descendants of the same parents also reject the inheritance.
If the parents disagree, or the other conditions are not met, the previous rule applies: family-court consent under Article 101 § 3 is required. Where court approval is required, the six-month period for the minor's inheritance declaration is suspended for the duration of the proceedings for authorisation; the approval proceedings therefore do not have to be completed within an uninterrupted six-month window.
If parents miss the deadline, the minor accepts the inheritance with limited liability by default (a rule in force since 2015) – meaning liability for inherited debts is capped at the value of inherited assets.
For Polish-citizen children of foreign parents, additional issues: which country's family court has jurisdiction, recognition of foreign court orders, timing of cross-border procedural steps. Practical advice: when parent rejects, immediately initiate court approval for children.
06. Acceptance with limited liability
Default since 2015. Heir liable only up to inherited asset value. Requires inventory of estate An inventory list or official inventory helps establish the estate assets, liabilities and the monetary ceiling relevant to limited liability. Acceptance with the benefit of inventory limits liability by operation of law; failure to obtain a formal official inventory does not by itself automatically remove that protection, although an inaccurate inventory/list or improper handling of estate debts can have legal consequences.
Preferable to rejection when: estate has uncertain but possibly net positive value; rejection would cascade to children causing complications; preserving forced heirship rights matters. Rejection preferable when estate clearly negative or includes complex business obligations difficult to inventory.
FAQ Frequently asked questions
Click a question to expand the answer.
I just learned my Polish uncle died with debts. I'm in the UK. What's the deadline?
Six months from when you learned of your title to inherit. Typically six months from when you learned closer heirs had rejected (cascading inheritance) – or earlier if you were a direct heir. Contact a Polish attorney immediately. Power of attorney with apostille allows attorney to file rejection on your behalf in Poland.
Will my children automatically accept after I reject?
Children of a rejecting heir become heirs in their own right, with their own 6-month deadlines. For minors, the rules changed in November 2023 (Article 101 § 4 KRO): family-court consent is no longer required if both parents with parental authority act jointly or one parent consents, and the other descendants also reject. Otherwise, family-court approval under Article 101 § 3 is needed. The minor's 6-month clock typically starts when the parent rejects.
What if all heirs reject?
Inheritance cascades through statutory order: descendants → spouse → parents → siblings → grandparents → distant relatives → ultimately commune (gmina) of last residence or State Treasury. Public entities receive with limited liability automatically.
Can I partially reject – accept assets but not debts?
No. Rejection or acceptance is total. Closest equivalent is acceptance with limited liability (default since 2015) which limits debt exposure to inherited asset value.
Can I reverse a rejection if I learn the estate is actually valuable?
Generally no. Declaration is irrevocable. Article 1019 CC allows annulment for error or threat – narrow grounds, must be raised within 1 year of discovering error. Better approach: investigate before rejecting; use limited-liability default if uncertain.
Are deceased's bank accounts blocked during decision period?
Polish banks freeze accounts upon death notification until heirs are formally confirmed. You cannot use funds during decision period – but you can sometimes obtain limited information about balances through bank communication with death certificate and proof of relationship.
∎ Summary and next steps
Rejecting inheritance in Poland is a formal, time-sensitive decision – six months from learning of inheritance, by declaration before notary or court. Since 2015, the default for inaction is acceptance with limited liability, providing important protection. For minors, the rules changed in November 2023: under the new Article 101 § 4 of the Family and Guardianship Code, family-court consent is no longer required where both parents (with parental authority) act jointly or one consents, provided other descendants also reject. Cascade through the statutory order can be complex when multiple generations are involved.
Need advice on this type of matter?
The firm advises clients in English on all matters covered in this guide. An initial consultation helps identify the legal issue, assess the available options and determine whether the firm can assist.
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