Inheritance and succession in Poland
After a death, deadlines start to run: 6 months to reject the inheritance and 6 months to report it to the tax office. We help confirm your rights to the estate, divide it, claim a reserved share and secure a business in case its owner dies.
Call: +48 509 686 245
Mon–Fri, 9:00–16:00 (CET). Consultation: 45 min, PLN 400, online or in person, in English or Polish.
When to contact us
- A relative has died in Poland and you do not know where to start.
- The estate includes debts and you are considering rejecting it.
- The heirs cannot agree on how to divide the estate.
- You were left out of the will, or the property was given away during the deceased’s lifetime.
- You run a business and want it to keep operating after your death.
How we work
- Consultation (45 min, PLN 400): we establish who the heirs are, what the estate consists of and which deadlines apply.
- Confirmation of inheritance: we conduct the court proceedings.
- Division of the estate: an agreement between the heirs or court proceedings.
- Reserved share (zachowek): calculation, demand for payment, lawsuit.
Wills and notarial certificates of inheritance are drawn up by a notary. At the consultation we will tell you when a visit to a notary is enough and when you need the court.
What does it cost?
- Consultation: PLN 400 for 45 minutes.
- Confirmation of inheritance: court fee of PLN 100 plus PLN 5 for the entry in the Inheritance Register.
- Division of the estate: court fee of PLN 500, or PLN 300 with an agreed division plan.
- The fee for handling the case is agreed individually after the consultation.
How long does it take?
An undisputed confirmation of inheritance usually ends at one hearing. Division of the estate and reserved share claims, where the value of the property is disputed, require expert opinions and take longer, often more than a year.
How do I reject an estate with debts?
The declaration is made before a court or a notary within 6 months of the day you learned that you inherit. To keep the deadline, it is enough to file, within that time, a court application to receive the declaration (Article 1015 of the Civil Code).
After you reject it, the estate passes to the next persons in line, often your children, so they must be taken care of as well.
What if I miss the deadline?
No declaration within the deadline means acceptance of the estate with the benefit of inventory (Article 1015 § 2 of the Civil Code). You are then liable for the debts of the estate only up to the value of what you inherited.
Who is entitled to a reserved share and how much is it?
Children and further descendants, the spouse and the parents of the deceased, if they would inherit by law. The reserved share (zachowek) is half the value of the share they would receive under statutory succession, or two thirds if the entitled person is permanently unable to work or is a minor descendant (Article 991 of the Civil Code). Gifts made by the deceased are also added to the calculation.
What is the time limit for a reserved share claim?
The claim expires 5 years after the will is announced, and against a person who received a gift, 5 years after the death (Article 1007 of the Civil Code). The person obliged to pay may ask for deferral, payment in instalments and, in exceptional cases, a reduction (Article 9971 of the Civil Code).
Is there inheritance tax?
The closest family, including the spouse, children, grandchildren, parents and siblings, is exempt from the tax if the inheritance is reported to the tax office within 6 months of the court decision becoming final or of the registration of the notarial certificate of inheritance.
What happens to a business when its owner dies?
A sole proprietorship does not have to end. The owner can appoint a succession manager during their lifetime and enter them in the business register (CEIDG). If this was not done, the entitled persons can appoint a manager before a notary within 2 months of the owner’s death. See also: legal services for business.
Related matters
Book a consultation
45 minutes, PLN 400, online or at our office in Poland, in English or Polish. After the consultation you know your options and what to do first.
Mon–Fri, 9:00–16:00 (CET). Outside these hours write to kancelaria@jaskulowska.pl and we will reply.