Inheritance in Poland for Foreigners

Cross-border inheritance is one of the most common reasons foreigners need a Polish lawyer - whether you have inherited a flat or land in Poland, you are an heir of a relative who lived here, or you want to plan your own estate across two countries. As an attorney-at-law (radca prawny) in Wroclaw, I handle these cases in English and take care of the Polish side of the process.

This guide explains which law decides who inherits, how to deal with assets located in Poland, and the practical steps and pitfalls.

Which law applies to the inheritance?

Across most of the EU, cross-border succession is governed by the EU Succession Regulation (No 650/2012). As a rule, the law that applies to the whole estate is the law of the country where the deceased had their habitual residence at the time of death. Importantly, a person can choose in their will the law of their nationality to govern the succession, which is a key planning tool for anyone living between two countries.

This means that if a relative lived abroad but left assets in Poland, the applicable law may be foreign - while the Polish procedure still governs how you deal with the Polish assets, such as entering a new owner in the land register.

The European Certificate of Succession

To prove that you are an heir in another EU country, the Regulation introduced the European Certificate of Succession (ECS). It lets heirs demonstrate their status and rights across borders without repeating the whole procedure in each country. Depending on where the succession is handled, the ECS can make dealing with Polish banks, registries and institutions much smoother.

Inheriting property located in Poland

If the estate includes a flat, house or land in Poland, the change of ownership has to be reflected in the Polish land and mortgage register (ksiega wieczysta). Even when the succession is governed by foreign law or handled abroad, the Polish real estate side needs to be dealt with locally - confirming the heirs, settling tax, and updating the register.

The Polish inheritance procedure

In Poland, heirship is confirmed in one of two ways: by a court order confirming acquisition of the estate (stwierdzenie nabycia spadku), or by a notarial deed of certification of inheritance (akt poswiadczenia dziedziczenia) where the heirs agree and appear before a notary. Which route fits depends on whether there is agreement among the heirs and whether all can take part.

Debts - accepting or rejecting the inheritance

An inheritance can include debts as well as assets. Polish law gives heirs a limited time to decide whether to accept the inheritance (outright or with limited liability for debts) or to reject it. Missing the deadline has legal consequences, so this is one of the first things to check - especially if you suspect the estate may be burdened with debts.

Zachowek - the reserved portion

Polish law protects the closest relatives through the reserved portion (zachowek). Even if they were left out of a will, certain close family members - such as children or a spouse - may be entitled to a monetary claim against the heirs. This often surprises foreign clients, and it works both ways: it may be a claim you can make, or one that can be made against you.

Estate planning across borders

If you live in Poland or own assets here, planning ahead avoids a great deal of trouble for your family. A well-drafted will, a conscious choice of applicable law, and coordination between your home country and Poland can prevent conflicts, unexpected tax and lengthy procedures. This is the practical equivalent of what is often searched for as "estate planning" - adapted to Polish and EU rules.

Practical points for foreigners

Documents from abroad usually need a sworn translation and sometimes an apostille. You do not have to manage the Polish procedure yourself - a lawyer can act for you under a power of attorney, deal with the court or notary, and coordinate with institutions. I handle the Polish side and communicate with you clearly in English.

This article is general information and does not constitute legal advice. Every case is different - please consult a lawyer about your specific situation.