How does inheritance law work in Poland, what are the rights of foreign heirs, which law applies, how is inheritance accepted or rejected, what is the reserved share, inheritance procedures, the European Certificate of Inheritance, and how are the tax aspects assessed? This comprehensive guide explains inheritance law in Poland and the inheritance rights of foreigners in light of current official sources.

Inheritance Law in Poland and the Inheritance Rights of Foreigners

In Poland, inheritance law and the inheritance rights of foreigners are not a narrow field that can be explained solely by classical civil law rules. Especially when the deceased lived in another country, the heirs have different nationalities, the estate includes real estate in Poland, or inheritance proceedings have consequences in more than one country, the matter simultaneously takes on dimensions of Polish civil law, the European Union inheritance regime, international private law, and tax law. When the European e-Justice Portal and official Polish sources are read together, it becomes clear that inheritance law in Poland is shaped by both national rules and the framework of the EU Inheritance Regulation, which has been in effect since August 17, 2015. (Gov.pl)

Therefore, in Poland, the first question regarding inheritance law is not "who becomes the heir?". The more fundamental question is: Which authority will handle the inheritance case, which national law will apply, how will the inheritance be proven, and with what documents can a foreign heir exercise their rights in Poland? Especially for foreign heirs, the problem often arises not from the existence of the right to inheritance, but from how to exercise this right before the Polish courts, notaries, land registry, and tax authorities. Official sources also indicate that inheritance proceedings in Poland can be conducted before a court or notary; in cross-border cases, additional tools, including the European Certificate of Inheritance, may be involved. (European e-Justice Portal)

The basic structure of inheritance law in Poland

In Polish law, the disposition of assets after death is generally a will . According to the Polish page of the European e-Justice Portal, joint wills are not accepted in Polish law; however, various types of wills are recognized, including handwritten wills, notarized wills, allographic wills, oral wills under certain exceptional circumstances, special wills while traveling, and military wills. The same official source states that there is no general freedom regarding inheritance agreements; only agreements for waiving inheritance are accepted, and even these must be notarized to be valid. (European e-Justice Portal)

This structure shows that inheritance law in Poland operates on two main axes: on the one hand, the freedom of testamentary disposition through wills, and on the other hand, the statutory inheritance system. If a will is validly made, the estate is generally distributed according to its provisions; if there is no will or it is invalid, the statutory inheritance order comes into play. However, even the freedom of will in Polish law is not entirely unlimited; because the "reserved share" principle makes it practically difficult to completely exclude certain close family members. Therefore, when discussing inheritance law in Poland and the inheritance rights of foreigners, even if a will exists, the mechanisms for protecting family members must also be examined separately. (European e-Justice Portal)

Which law applies to inheritances involving foreign elements?

The EU Inheritance Regulation, which has been binding on Poland since August 17, 2015, forms the basic framework for cross-border inheritances. According to the official Polish website gov.pl, titled “Cross-border inheritance procedures starting from August 17, 2015,” this system aims to define, within a single framework, the competent court, the applicable law, and the country where the decision will be enforced. The same official statement indicates that, as a rule, the inheritance case by the court of the country where the deceased had their last habitual residence, and the applicable law will essentially be that of the same country. Furthermore, a person may choose the law of their country of citizenship in their will; in this case, the heirs may have the right to prorogate the case to that country under certain conditions. (Gov.pl)

This system is very important for foreign heirs. For example, the deceased may have been a Polish citizen but lived in Turkey or another country in their final years. In such a case, Polish citizenship alone does not automatically mean that Polish law applies; habitual residence and, if applicable, choice of law become decisive. The official statement clearly emphasizes that habitual residence should not be confused with temporary travel, vacation, or short-term assignments; what matters is where the center of life is concentrated. Therefore, in Polish inheritance law and the inheritance rights of foreigners, "citizenship" and "applicable law" are not the same thing. (Gov.pl)

If there is no will, who becomes the heir?

In Poland, if there is no will, the legal order of inheritance comes into play. According to the European e-Justice Portal the children and spouse have the first place; the spouse's share can in no case be less than one-quarter of the estate. If one of the children is no longer alive when the inheritance is opened, their share passes to their descendants, i.e., grandchildren and further generations. If there are no children or descendants, the spouse and the deceased's parents take the next place; if one parent has died, their share passes to the siblings, and if they are also deceased, to their descendants. If there is no spouse, descendants, parents, siblings, or siblings' descendants, then the grandparents take the next place, and if they are also absent, the next place in the legal order goes further back. (European e-Justice Portal)

This regulation shows that in Poland, legal inheritance begins with the nuclear family and progresses gradually to the extended family. For foreign heirs, the fundamental principle is this: if Polish law applies, the heir's status is assessed according to the same legal order, even if they are foreigners. In other words, if Polish law applies, the fact that the heir is not a Polish citizen does not automatically exclude them from inheritance; the determining factors are blood relations, marital relations, and their place in the legal inheritance order. This result is a natural consequence of the fact that the legal inheritance system in Poland is based on family ties. (European e-Justice Portal)

Why is the reserved share system important for foreign heirs?

In Polish law, the testator has the right to freely appoint heirs; however, this does not mean that close family members have no protection. According to the European e-Justice Portal, the "reserved share" in Polish law is not a mechanism to directly restrict the testator's freedom to appoint heirs; rather, the spouse, descendants , and in certain cases, parents . The same source states that the reserved share gives rise to a monetary claim, not a claim for property, and therefore there is no procedure for "acceptance or rejection" regarding the reserved share. (European e-Justice Portal)

The reserved share is particularly important for foreign heirs for the following reason: even if completely excluded in the will, they can still make a monetary claim under certain conditions if Polish law applies. For example, if the testator lived in Poland and Polish law applies, a child or spouse living abroad can raise a claim for the reserved share even if the entire estate has been left to another person in the will. Therefore, in terms of inheritance law in Poland and the inheritance rights of foreigners, simply seeing the will is not enough; whether a right to the reserved share has arisen must also be analyzed. (European e-Justice Portal)

When is an inheritance acquired and how does an heir become responsible for debts?

In Polish inheritance law, a person generally acquires heir status upon the opening of the inheritance, i.e., upon death; however, this status can be renounced. According to the European e-Justice Portal, an heir can receive the inheritance in three different ways: simple acceptance , assuming unlimited liability; acceptance by inventory , limiting liability to the assets of the estate; or by completely renouncing. The same official source states that if no declaration is made within a six-month period, the inheritance is deemed to have been accepted by inventory . (European e-Justice Portal)

According to the inheritance information on the official Polish consular website, the declaration of acceptance or rejection 6 months of their heirship. These pages also clearly state that simple acceptance creates full liability for inheritance debts, acceptance with inventory creates liability for debts only up to the amount of estate assets, and rejection completely removes the heir from both inheritance assets and debts. If the heir lives abroad, the consul can only certify the declaration of acceptance/rejection; they cannot act as an agent in the inheritance case. This is an extremely important practice for foreign heirs. (Gov.pl)

Where in Poland does a foreign heir accept or reject an inheritance?

In Polish law, a declaration of acceptance or rejection can be made before both a court and a notary. According to the European e-Justice Portal, this declaration is made before the court or notary of the person's place of residence; those living abroad can make this declaration in accordance with the law of their place of residence. Official Polish consular websites also state that the consul can certify this declaration, but cannot act as a representative or agent in inheritance cases. (European e-Justice Portal)

This system provides practical convenience for foreign heirs, as it eliminates the need to travel to Poland simply to declare acceptance or rejection. However, it is important to note that the certified declaration must still be submitted to the relevant court or procedurally correct file in Poland. The consul does not handle the inheritance case; they only assist with certain formalities. Therefore, the idea that "the consul handles everything" in Polish inheritance law and the inheritance rights of foreigners is incorrect. (Gov.pl)

How is inheritance proven in Poland?

In Poland, there are two main ways to prove heirship: a court decision and a notarized certificate of inheritance. According to the European e-Justice Portal, a person wishing to prove heirship can request a court a certificate of inheritance or a registered deed certifying succession . The same source states that if there are multiple heirs, the division of the estate can also be done by a court decision or a notarized division agreement. In Poland, the authorities authorized to issue European Certificates of Inheritance are the district court and the notary public. (European e-Justice Portal)

In cross-border cases, the European Certificate of Succession is also of particular importance. According to Poland's official gov.pl statement, this document serves to prove the right of inheritance or the right to specific property in another member state under the EU Inheritance Regulation. The Polish atlas page of the European e-Justice Portal also shows that the European Certificate of Succession can be issued by a district court or notary in Poland, and that appeals against it can be brought before the district court depending on the type of authority that issued the document. This document is particularly valuable when a foreign heir needs to prove their rights in another EU country outside of Poland or with banks and registries in Poland. (gov.pl)

How is real estate included in an estate registered in Poland?

In Poland, simply stating "I am an heir" is not enough for the transfer of real estate through inheritance. The European e-Justice Portal clearly states that, in order for a property included in an estate the land and mortgage register , the heir must, as a rule, present either a court decision establishing heirship or a notarized and registered certificate of heirship. Furthermore, for legal heirs, civil registry records such as birth certificates and marriage certificates are required; for appointed heirs or legatees, the will must be presented. (European e-Justice Portal)

Therefore, for foreign heirs, acquiring rights to real estate in Poland should be considered in two stages: first, heirship must be proven with a document obtained from the correct authority, and then registration at the land register level must be carried out with this document. Especially if there are multiple heirs, the registration of joint ownership and the subsequent division process may be separate stages. In Polish inheritance law and inheritance rights for foreigners, the real estate aspect is often the most economically valuable part of the case; therefore, documentation should not be left incomplete. (European e-Justice Portal)

Does a foreign heir need to obtain separate permission regarding real estate in Poland?

This matter should be handled carefully. According to the latest official statement from the Polish Ministry of Internal Affairs and Administration, with some exceptions, ministerial permission may be required for foreigners from outside the EEA/Switzerland to acquire ownership or perpetual usufruct rights in Polish real estate; the same regime may apply to the acquisition of shares or stakes in companies that own real estate in Poland. The official website indicates that exemptions are regulated separately by law and that ties to Poland are also considered in the permission application. Therefore, if there is Polish real estate in the estate, especially with regard to foreign heirs from outside the EEA/Switzerland, the real estate acquisition permission regime should also be checked separately,. This sentence is a cautious legal consequence based on the official real estate acquisition regime. (Gov.pl)

The biggest mistake in practice is the assumption that "if it is inherited, the rules for acquiring real estate are irrelevant." The current publicly available official English website only explains the general rule and the logic of exceptions; it also necessitates a separate assessment of the specific case. Therefore, in Polish inheritance law and inheritance rights of foreigners, if the estate includes an apartment, land, commercial property, or shares in a company owning real estate in Poland, it is a safe approach to conduct a separate analysis of the real estate permit for the foreign heir. (Gov.pl)

How does inheritance tax work in Poland?

According to the official tax website of the Polish Ministry of Finance, tax liability for inheritance and donations arises upon the finalization of the court decision establishing the acquisition of the inheritance, the registration of the notarized certificate of inheritance, or the issuance of the European Certificate of Inheritance. The tax generally applies to the acquisition of assets located in Poland or property rights exercised in Poland. Furthermore, according to the official Ministry of Finance website, even if the estate is located outside Poland, if the heir is a Polish citizen or has permanent residence in Poland at the time the inheritance is opened, assets abroad may also give rise to tax liability in Poland. (podatki-arch.mf.gov.pl)

According to the updated website of the Ministry of Finance dated December 15, 2025, the non-tax thresholds for inheritance tax are as follows: PLN 36,120 for Group I, PLN 27,090 for Group II , and PLN 5,733 for Group III . The same updated official content also lists the groups: spouse, descendants, ascendants, stepchildren, siblings, stepparents, and similar close relatives are considered Group I; more distant relatives are Group II; and other individuals are considered Group III. Therefore, in Poland, inheritance law and the tax analysis of inheritance rights for foreigners are based not only on the value of the assets but also on the degree of kinship between the heir and the deceased. ( podatki.gov.pl )

Are there any tax exemptions for close family members?

Yes. According to the current “Ulgi i zwolnienia” website of the Polish Ministry of Finance, the immediate family circle known as “grupa 0” – spouse, children, grandchildren, parents, grandparents, stepchildren, siblings, stepfathers, and stepmothers – can enjoy full exemption from inheritance and gift tax under certain conditions . However, each heir must individually submit an SD-Z2 declaration, and this declaration must be submitted within 6 months of the finalization of the court decision, the registration of the certificate of inheritance, or the issuance of the European Certificate of Inheritance . Failure to submit the declaration on time may result in the loss of this full exemption. ( podatki.gov.pl )

This rule is also important for foreign heirs; because it should not be assumed that tax exemption will apply automatically even if they are close relatives. In Poland, the key to tax planning in terms of inheritance law and the inheritance rights of foreigners is fulfilling both the "close kinship" and "timely notification" requirements. Heirs living abroad, in particular, must not miss the 6-month tax notification period after the completion of court or notary proceedings in Poland. (podatki.gov.pl)

What should a foreign heir do in practice?

In Poland, the correct procedure for a foreign heir regarding inheritance law is as follows: first, determine which law applies and which authority has jurisdiction; then, within six months, decide whether to accept or reject the inheritance, or to proceed with an inventory; subsequently, obtain the certificate of inheritance through a court or notary; register any immovable property within the estate; and avoid missing deadlines for tax exemptions or tax declarations. Official sources clearly indicate that these steps—acceptance/rejection, certificate of inheritance, title registration, and tax assessment—are interconnected. (European e-Justice Portal)

In cases involving potential inheritance debts, a passive stance by a foreign heir can create serious risks. This is because, under Polish law, if no declaration is made within six months, the inheritance is generally considered accepted through inventory; this does not result in complete rejection. In other words, a "I'll do nothing and see later" approach does not automatically terminate the inheritance relationship. Therefore, in every case involving potential debt, the options of acceptance, acceptance through inventory, and rejection should be evaluated together with the concrete assets. (European e-Justice Portal)

Conclusion

In Poland, inheritance law and the inheritance rights of foreigners, especially in cross-border cases, offer a technical but predictable system. If a will exists, the testator's disposition applies; otherwise, the legal order of inheritance is applied; however, in both cases, the principle of reserved shares for spouses, descendants, and certain close relatives is also of particular importance. The EU Inheritance Regulation of August 17, 2015, largely linked the competent court and applicable law to the testator's last habitual residence, but also allowed for the choice of nationality law. Inheritance can be proven before a court or notary; the European Certificate of Inheritance is a powerful tool in cross-border cases; the six-month period for acceptance or rejection of the inheritance is critical; and the tax and real estate permit regime requires special attention for foreign heirs. (Gov.pl)

In short, for a foreign heir, the problem often stems not from the question of "Am I an heir?", but from "Under what law, with what documents, and within what timeframes will I exercise my rights in Poland?". A successful inheritance strategy involves managing the applicable law, the decision of acceptance or rejection, the risk of debt, the chain of documents, tax declarations, and, if applicable, real estate permits, all together, before considering the value of the estate. This is precisely the most important lesson of Polish inheritance law for foreigners. (Gov.pl)