Poland (PL)
Poland is the largest country in Central Europe and a dynamic EU member state with one of the fastest-growing economies in Europe over the past two decades.
Estate & Inheritance in Poland
Wills, intestacy, inheritance tax, and cross-border estate planning for expats.
Polish inheritance law is governed by the Kodeks cywilny (Civil Code). Poland recognises the EU Succession Regulation (Brussels IV — Regulation 650/2012), which allows EU residents to elect their home country's law to govern their estate. Inheritance proceedings (postępowanie spadkowe) take place at the Sąd Rejonowy (District Court) or via a notary for uncontested cases. Inheritance tax (podatek od spadków i darowizn) applies but has generous exemptions for close family.
Intestacy — What Happens Without a Will
If no will exists, inheritance is divided according to statutory order (dziedziczenie ustawowe). Order: (1) Spouse and children equally — spouse gets at least 25% of estate if children exist. (2) If no children: spouse and parents. (3) Parents alone if no spouse. (4) Siblings if no parents. (5) Extended family. (6) Gmina (municipality) or Polish Treasury as last resort. Important: unmarried partners receive nothing under intestate law — only a will can protect them.
Types of Valid Will
Handwritten Will
Testament holograficznyA will written entirely by hand, dated, and signed by the testator. Must be handwritten (not typed). Inexpensive and private — kept by the testator or with a trusted person.
Legally valid provided entirely handwritten, dated, and signed in full
Register in the Notarial Wills Register (Notarialny Rejestr Testamentów — NORT) via any notary for ~150–200 zł to ensure it is found after death.
Notarial Will
Testament notarialnyDictated to and authenticated by a notary. Recorded in NORT automatically. Most legally secure — harder to challenge, automatically discoverable after death.
Highest legal validity. Registered with NORT automatically.
Strongly recommended for complex estates, cross-border assets, non-standard heir arrangements, or when testator has limited capacity concerns.
Allographic Will (before witness)
Testament allograficznyDeclared orally before a local official (e.g., gmina head, hospital director) and two witnesses, then recorded in writing. Used when testator cannot write.
Valid if procedure strictly followed
Limited use — mainly for those who cannot write. Not as secure as notarial will.
Forced Heirship
Poland has a zachowek (forced heirship / reserved share) system. Close heirs who are excluded from or inadequately provided for in a will are entitled to a minimum share: 1/2 of their intestate share (2/3 for minors or permanently incapacitated heirs). Forced heirs include: children, grandchildren, spouse, and parents (in some circumstances). Zachowek claims must be filed within 5 years of the will being probated.
EU Succession Regulation (Brussels IV)
Under EU Succession Regulation 650/2012, Polish residents can elect the law of their EU citizenship country to govern their entire estate. This is particularly important for expats from other EU states or those with assets in multiple EU countries. The election must be made explicitly in a will or separate declaration. Without election, Polish law applies as the law of habitual residence.
Inheritance Tax
Podatek od spadków i darowizn (Inheritance and Gift Tax) is levied on heirs receiving assets above tax-free allowances. Rates depend on the relationship between deceased and heir (tax classes). Notary or court proceedings trigger a declaration to the Urząd Skarbowy.
| Relationship | Tax-Free Allowance | Tax Rate (above allowance) |
|---|---|---|
| Group I: Spouse, children, grandchildren, parents, siblings, in-laws | Up to 36,120 zł (spouse, children, grandchildren, parents) — ZERO TAX for immediate family who file SD-Z2 within 6 months | 3–7% above allowance (progressive). Zero for immediate family with proper declaration. |
| Group II: More distant relatives (aunts, uncles, cousins, etc.) | 27,090 zł | 7–12% above allowance |
| Group III: Unrelated persons (including unmarried partners) | 5,733 zł | 12–20% above allowance |
IMPORTANT: Immediate family (Group I — spouse, children, parents, grandchildren, siblings) are FULLY EXEMPT from inheritance tax provided they file the SD-Z2 declaration with the Urząd Skarbowy within 6 months of becoming aware of their inheritance. This is a strict deadline — missing it means paying tax. Unmarried partners are in Group III — high tax rate and very low exemption. Only a valid will and lifetime planning can improve their position.
Cross-Border & Multi-Country Estates
For estates involving assets in both Poland and other countries: EU Succession Regulation applies within EU. For non-EU countries (UK, USA, etc.): separate probate may be required in each jurisdiction. Polish assets require Polish probate proceedings. A Europejskie Poświadczenie Spadkowe (European Certificate of Succession) issued in Poland is accepted in other EU states for administering the estate without additional court proceedings.
Certificate of Inheritance
Akt poświadczenia dziedziczenia — issued by a notary for uncontested estates (all heirs agree on the distribution). Much faster than court proceedings: 1–4 weeks. For contested or complex estates: Sąd Rejonowy (district court) proceedings — 3–18 months. Court fees: 100–500 zł depending on proceedings.
Will Registration
NORT — Notarialny Rejestr Testamentów (Notarial Wills Register). Operated by the Polish Chamber of Notaries (Krajowa Rada Notarialna). Any notary can register a will. After death, any notary or court can query NORT to find registered wills. Register fee: ~150–200 zł. Handwritten wills can also be registered in NORT for a fee — highly recommended.
Living Will & Healthcare Power of Attorney
Living will (oświadczenie pro futuro / wola lecznicza) is not yet formally regulated in Polish law but is increasingly recognised by medical professionals as an expression of patient autonomy. Advance directives can be made in writing with a notary for evidence purposes. Polish medical law requires informed consent — any directive should be discussed with your primary doctor and kept with medical records.
Useful Links
Estate & Inheritance
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