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    Inheriting in Poland from Abroad — English-Speaking Inheritance Lawyers

    Inherit Polish property, bank accounts or a business while living abroad. English-speaking lawyers in Kraków handle Polish probate, estate division and inheritance tax — remotely, by power of attorney.

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    Inheriting in Poland is the legal process by which heirs confirm their right to a deceased person's Polish assets — through a court order (confirmation of acquisition of inheritance) or a notarial certificate of succession — and then divide the estate and settle inheritance tax. If you live abroad, the entire process can be handled by a Polish lawyer acting under a power of attorney, without you travelling to Poland.

    Key facts

    Deadline to accept or reject
    6 months from learning of the inheritance (art. 1015 Civil Code)
    If you do nothing
    Inheritance is accepted automatically with benefit of inventory (liability limited to the value of the assets)
    Confirming inheritance
    Court order or notarial certificate of succession; for EU cross-border estates, a European Certificate of Succession
    Applicable law (cross-border)
    Law of the deceased's habitual residence (EU Succession Regulation 650/2012); a Polish national may choose Polish law
    Inheritance tax — close family
    Full exemption for spouse, children, parents, siblings, etc. — if reported on form SD-Z2 within 6 months
    Inheritance tax — others
    Tax-free amount PLN 36,120 / 27,090 / 5,733 by group; rates 3–20% above it
    Forced share (zachowek)
    1/2 of the intestate share (2/3 for minors / those unfit for work); claim barred after 5 years
    Handled remotely
    Yes — by power of attorney; no travel to Poland required
    We advise at every stage of an inheritance under Polish law, with particular focus on heirs who live outside Poland. We confirm your right to inherit — either through court proceedings (confirmation of acquisition of inheritance) or, where all heirs agree, the faster notarial certificate of succession — divide the estate among co-heirs, transfer Polish real estate, bank accounts and company shares into the heirs' names, and handle the inheritance-tax filings. The starting point is the deadline that catches most foreign heirs by surprise: an heir has six months from learning of the inheritance to accept it, accept it with benefit of inventory, or reject it (art. 1015 of the Polish Civil Code); if nothing is done, the inheritance is accepted automatically with benefit of inventory, meaning liability for the deceased's debts is limited to the value of the assets inherited. We also pursue and defend forced-share claims (zachowek — the statutory share owed to close relatives left out of a will, equal to one half, or two thirds for minors and persons unfit for work, of what they would have received on intestacy; barred five years after the will is announced) and represent heirs in disputes over a will's validity, unworthiness to inherit, and the accounting of lifetime gifts. For estates with a foreign element — a deceased who lived abroad, or assets in more than one country — we apply the EU Succession Regulation No. 650/2012 and obtain a European Certificate of Succession where it speeds recognition across EU member states. Because we combine legal work with in-house tax advice, the inheritance-tax return is prepared in the same place, not handed off.

    When do you need this service?

    • You live abroad and have inherited property, a bank account, or a business in Poland
    • A relative who lived abroad has died leaving assets in Poland (or vice versa)
    • You need to confirm your right to inherit before a Polish bank, registry, or buyer will deal with you
    • You have been left out of a will and want to claim your forced share (zachowek)
    • Several heirs need to divide a Polish estate and want to avoid a drawn-out dispute
    • The estate may be burdened with debts and you must decide whether to accept or reject it

    How the process works

    1. 1
      Initial review and deadline checkWe establish who the heirs are, what the Polish assets are, and — critically for foreign heirs — whether the six-month acceptance/rejection deadline is still running or has already converted to acceptance with benefit of inventory.
    2. 2
      Power of attorneyWe send you a power of attorney (with a sworn translation where needed) so we can act for you in Poland; for most heirs abroad this removes any need to travel.
    3. 3
      Confirming the inheritanceWe obtain either a notarial certificate of succession (fast, where all heirs agree) or a court order confirming acquisition of the inheritance (where there is a will dispute, a missing heir, or no agreement), and, for cross-border EU estates, a European Certificate of Succession.
    4. 4
      Inheritance-tax filingWe prepare and file the inheritance-tax return: the SD-Z2 close-family exemption within the six-month deadline, or the SD-3 return with the tax calculated for more distant heirs.
    5. 5
      Estate division and transfer of titleWe divide the estate among the heirs (by notarial agreement or in court) and transfer Polish real estate in the land register, release bank accounts, and re-register company shares into the heirs' names.
    6. 6
      Closing and any onward mattersWe hand over the complete documentation and, where the heir then wants to sell the inherited property or repatriate funds, we handle that too.

    What you'll need

    • The deceased's death certificate (with a sworn translation if issued abroad)
    • Documents showing your relationship to the deceased (birth or marriage certificates)
    • The will, if there is one (original or certified copy)
    • Details of the Polish assets — property address and land-register number, bank details, company name
    • Your identity document and, if available, your Polish PESEL number or tax identification
    • A power of attorney for us to act on your behalf (we provide the template)

    What we cover

    • Testament drafting and estate planning
    • Probate and estate administration proceedings
    • Forced share (zachowek) claims
    • Disputes over will validity and unworthiness to inherit
    • Cross-border inheritance (EU Succession Regulation No. 650/2012)

    For heirs living abroad

    Most of our inheritance clients are heirs of Polish origin living in the United States, the United Kingdom, Germany, Austria, and elsewhere, who have inherited an apartment, a plot of land, a bank account, or a family business in Poland and need it confirmed and transferred from a distance. The whole matter can be run by a power of attorney: you sign documents where you live, and we appear before the Polish notary, court, tax office, land register, and banks on your behalf — in practice, foreign heirs rarely need to travel to Poland at all.

    Where the deceased lived abroad, succession is governed by the EU Succession Regulation No. 650/2012, which Poland applies even to non-EU nationals. As a rule the applicable law is that of the country where the deceased was habitually resident at death — so for someone who lived their final years in the US or UK, Polish law will usually not govern the succession (the UK, Ireland, and Denmark are outside the Regulation). A person who held Polish nationality could, however, have chosen Polish law to govern their estate. We determine which law applies, obtain a European Certificate of Succession where it eases recognition across EU member states, and coordinate with the foreign probate where one is also needed. These distinctions are exactly where cross-border estates go wrong without specialist advice.

    For heirs in the United States in particular, our managing partner is admitted to the New York State Bar and serves as the New York State Bar Association's Chapter Chair for Poland — a direct, US-recognised point of contact for an estate in Poland. The firm is also trusted counsel (Vertrauensanwalt) to the Austrian Consulate General in Kraków, and we advise in English, German, Ukrainian, and Russian. With more than 20 years of practice and in-house tax, accounting, and translation, one team takes a Polish inheritance from the first deadline check through to the inheritance-tax return and the transfer of title.

    What delays an inheritance

    • A co-heir cannot be reached, is unknown or does not agree. The faster notarial certificate of succession requires all heirs to agree. Without that, only the court's declaration of succession remains.
    • The will is disputed. When heirs dispute whether a will is valid, the court decides, not the notary.
    • Documents from abroad are missing or untranslated. Death, birth and marriage certificates issued abroad need a sworn translation into Polish.
    • The deceased last lived abroad. As a rule the law of their habitual residence then applies (EU Succession Regulation No. 650/2012), and any foreign probate has to be coordinated with the Polish proceedings.
    • The power of attorney is in the wrong form. If the estate includes real property, the agreement dividing it must be a notarial deed (art. 1037 § 2 of the Civil Code), and a power of attorney for such an act must be granted in the same form (art. 99 § 1). A simple signed power of attorney is not enough.
    • The SD-Z2 deadline has passed. Close family then first lose the full tax exemption. Since 2026 the deadline can be reinstated if the heir shows the delay was not their fault, but that is an extra procedure.
    • Details of the assets are missing. Without the property's land-register number, the bank details or the company name, the Polish estate cannot be fully identified and transferred.

    Practical notes for heirs living abroad

    • Write down the date on which you learned of the death and of your right to inherit. The six months to accept or disclaim run from that day (art. 1015 of the Civil Code).
    • Collect the documents as originals or certified copies: the death certificate, proof of your relationship and, if there is one, the will.
    • You will usually not need to travel to Poland: you sign a power of attorney where you live, and we act before the notary, court, tax office, land register and banks.
    • If an inherited property is to be divided or sold, talk to us before you sign, so that the power of attorney is granted in notarial form from the start.
    • Check early whether you count as close family: if so, filing form SD-Z2 within six months is the condition for the full tax exemption.

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    Frequently Asked Questions

    How is inheritance confirmed in Poland?
    Inheritance can be confirmed in two ways: by court proceedings (confirmation of acquisition of inheritance — postanowienie o stwierdzeniu nabycia spadku) or before a notary (notarial certificate of inheritance). The notarial route is faster but requires the agreement of all heirs. We will help you choose the right path and manage the proceedings from start to finish.
    Who is entitled to a forced heirship claim (zachowek)?
    The zachowek (forced share) is owed to the descendants (children, grandchildren), spouse, and parents of the deceased who would have inherited under intestacy rules. It amounts to one half (or two thirds for minor heirs or those permanently unfit for work) of the share they would have received on intestacy. A claim for zachowek prescribes five years after the will is announced.
    Can I disclaim an inheritance that is burdened with debts?
    Yes — you have six months from the date on which you became aware of your entitlement to inheritance to make a declaration of disclaimer. If you take no action, you accept the inheritance with limited liability (up to the value of the assets — dobrodziejstwo inwentarza). It is worth consulting a lawyer before deciding, as the financial position of each estate is different.
    How is an estate divided among several heirs?
    Estate division can take place: by agreement among all heirs (before a notary or in writing), or through court proceedings where the heirs cannot agree on how to divide the assets. We assist in negotiations among heirs and manage the estate division process in a way that minimises conflict and cost.
    How does succession work when the deceased lived abroad?
    Cross-border succession is governed by EU Succession Regulation No. 650/2012. As a general rule, the law of the state where the deceased had their habitual residence at the time of death applies. However, a deceased person may choose the law of their nationality to govern their succession. We have extensive experience in Polish-German and Polish-Austrian cross-border estates.
    How much does an inheritance case in Poland cost?
    The official court fee to confirm acquisition of an inheritance is PLN 100 (plus a PLN 5 entry in the Inheritance Register); a court estate division costs PLN 500 (PLN 300 if the heirs file an agreed division plan). A notarial certificate of succession instead carries a notary's fee. Inheritance tax is separate and depends on the relationship and the value (see below). Our legal fee is quoted individually on top of these official costs, and for straightforward remote matters we can agree a fixed fee in advance.
    What deadlines apply to a Polish inheritance?
    Two matter most. First, you have six months from learning of the inheritance to accept it, accept it with benefit of inventory, or reject it (art. 1015 Civil Code) — if you do nothing, you accept it automatically with liability for debts limited to the value of the assets. Second, close family must file the SD-Z2 form within six months to keep the full inheritance-tax exemption. A forced-share (zachowek) claim is separately barred five years after the will is announced. Missing a deadline can be costly, so contact us as early as possible.
    Can you handle a Polish inheritance for me while I live abroad?
    Yes — this is most of what we do. You grant us a power of attorney (signed where you live, with a sworn translation where required) and we act for you before the Polish notary, court, tax office, banks, and land register. Documents are exchanged by post, email, and video call, and in the great majority of cases there is no need to travel to Poland. We advise in English, German, Ukrainian, and Russian.
    Will I pay Polish inheritance tax on what I inherit?
    Close family — spouse, children, grandchildren, parents, grandparents, siblings, stepchildren, and stepparents — are fully exempt, provided the inheritance is reported on form SD-Z2 within six months of it being legally confirmed. Other heirs benefit from a tax-free amount (PLN 36,120, 27,090, or 5,733 depending on the group) and pay tax of between 3% and 20% on the excess, depending on the relationship. From 2026 a missed exemption deadline can be restored where the heir shows the delay was through no fault of their own. We calculate the tax and file the return for you.

    Ready to discuss your case?

    Our lawyers are available to advise you in Polish, English, German, Ukrainian and Russian.

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