Lawyer Michał Drapała

FAQ

1. What is inheritance acquisition and how is it confirmed?

Inheritance can be confirmed in two ways:

  1. By a notary - through a certificate of inheritance (notarial deed),
  2. By a court - through a court decision confirming inheritance (according to Article 1025 of the Polish Civil Code).

No, you don’t. You can:

  1. Accept the inheritance outright
  2. Accept with the benefit of inventory (limited liability for debts – Articles 1012–1015 of the Civil Code), Reject the inheritance – within 6 months from the moment you learn about your inheritance title (Article 1015 CC).

Yes, but:

a) Without limitation – if you accept the inheritance outright,

b) Only up to the value of the inherited assets – if you accept with the benefit of inventory (Article 1031 CC),

c) Not at all – if you reject the inheritance.

A petition for confirmation of inheritance must be submitted to the district court with jurisdiction over the deceased’s last place of residence. The proceedings are conducted in accordance with the Civil Procedure Code (Articles 669–679 CCP).

The right to a reserved portion belongs to:

a) Descendants (children, grandchildren),

b) Spouse,

c) Parents – if they would inherit under statutory succession.

Amount of the reserved portion:

a. 1/2 of the statutory share,

b. 2/3 – if the entitled person is permanently unable to work or is a minor (Article 991 CC).

The reserved portion is calculated based on the so-called legitim base, which is: Total value of the estate gifts made during the testator’s lifetime specific legacies (vindication legacies) − inheritance debts

Yes, they can be included when calculating the reserved portion (Article 993 CC), provided they were made to heirs or persons entitled to a reserved portion.

Article 1008 of the Civil Code, for example if the entitled person:

a. Acts in a way that is grossly contrary to the rules of social conduct toward the testator,

b. Commits a serious crime against the testator,

c. Persistently fails to fulfill family obligations toward the testator.

The division of inheritance is the process of distributing the estate among the heirs. It can be:

a. By agreement – if all heirs agree (Article 1037 CC),

b. By court decision – in case of disagreement (Articles 680–689 CCP).

No, having a lawyer is not obligatory. However, hiring a legal professional is highly recommended when the case is complicated – for example, when: There are multiple heirs, There are claims for a reserved portion (legitim), There is a dispute over the validity of a will.

Most commonly:

a. Death certificate of the deceased,

b. Civil status records of the heirs,

c. The will (if it exists),

d. Documents confirming the estate assets.

No. In Polish law, registering a will is not required. However, for certainty, it can be registered in the Notarial Register of Wills (NORT), which requires the will to be made at a notary’s office.

a) Ordinary: handwritten (holographic), notarial, allographic (in the presence of an official),

b) Special: oral, travel, military – allowed only in exceptional circumstances (Articles 952–955 CC).

Yes, but only for valid reasons, such as:

a) Lack of testamentary capacity (Article 944 CC),

b) Will made under error or duress (Article 945 CC),

c) Failure to comply with the required form.

Yes, they can be included when calculating the reserved portion (Article 993 CC), provided they were made to heirs or persons entitled to a reserved portion.

Yes – unless the testator decided otherwise, in accordance with Article 1039 CC. Such a gift may be treated as an advance on the inheritance.

No. The spouse inherits together with the children or other relatives. The spouse is entitled to:

a) At least 1/4 of the estate (if there are multiple children – Article 931 CC),

b) 1/2 of the estate if inheriting with only one child.

Yes. All children of the deceased (regardless of origin) inherit in equal shares, in accordance with Article 931 §1 CC.

Their share passes to their descendants (children, grandchildren, etc.) – in accordance with the principle of descendant succession (Article 932 §2 CC). dziedziczenia zstępnego (art. 932 §2 KC).

Yes, but only with the consent of the family court (Article 101 §3 of the Family and Guardianship Code). The application must be submitted within 6 months from the date the legal representative learns about the child's appointment to inheritance.

In that case, statutory succession applies (Articles 931 and following of the Civil Code), meaning:

  1. children and spouse,
  2. parents, siblings,
  3. grandparents, etc. If there are no relatives – the inheritance goes to the State Treasury.

a) Court fee for the application for inheritance confirmation: 100 PLN (Article 49 of the Act on Court Costs in Civil Matters),

b) Notary fee for the deed of inheritance: approx. 150–300 PLN + VAT + copies.

Yes – based on a renunciation of inheritance agreement made in the form of a notarial deed (Article 1048 CC).

Yes – if the heir has debts, their share in the inheritance can be seized and auctioned off (Article 902 CC in connection with enforcement regulations).

Heirs must report the acquisition of inheritance to the tax office (using the SD-Z2 form). Close family members (tax group I) are exempt from tax if they report the inheritance within 6 months.

a) Inheritance share – the portion of the estate you receive as an heir,

b) Reserved portion (legitim) – a monetary claim for someone who was omitted from the will but would be a statutory heir.

 

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