{"id":778,"date":"2025-09-12T16:59:36","date_gmt":"2025-09-12T16:59:36","guid":{"rendered":"https:\/\/spadki.mdrapala.pl\/?page_id=778"},"modified":"2025-10-24T13:29:35","modified_gmt":"2025-10-24T13:29:35","slug":"faq","status":"publish","type":"page","link":"https:\/\/spadki.mdrapala.pl\/en\/faq\/","title":{"rendered":"FAQ"},"content":{"rendered":"<div data-elementor-type=\"wp-page\" data-elementor-id=\"778\" class=\"elementor elementor-778\">\n\t\t\t\t<div class=\"elementor-element elementor-element-14de024 e-flex e-con-boxed e-con e-parent\" data-id=\"14de024\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-69aac1a elementor-widget-divider--view-line_text elementor-widget-divider--element-align-center elementor-widget elementor-widget-divider\" data-id=\"69aac1a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t\t<h2 class=\"elementor-divider__text elementor-divider__element\">\n\t\t\t\tLawyer Micha\u0142 Drapa\u0142a\t\t\t\t<\/h2>\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8933fbe elementor-widget elementor-widget-heading\" data-id=\"8933fbe\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">FAQ<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-2ec738e e-flex e-con-boxed e-con e-parent\" data-id=\"2ec738e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-785c225 e-flex e-con-boxed e-con e-child\" data-id=\"785c225\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-041c4a3 elementor-widget elementor-widget-n-accordion\" data-id=\"041c4a3\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;max_items_expended&quot;:&quot;multiple&quot;,&quot;default_state&quot;:&quot;expanded&quot;,&quot;n_accordion_animation_duration&quot;:{&quot;unit&quot;:&quot;ms&quot;,&quot;size&quot;:400,&quot;sizes&quot;:[]}}\" data-widget_type=\"nested-accordion.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"e-n-accordion\" aria-label=\"Accordion. Open links with Enter or Space, close with Escape, and navigate with Arrow Keys\">\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-4310\" class=\"e-n-accordion-item\" open>\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"1\" tabindex=\"0\" aria-expanded=\"true\" aria-controls=\"e-n-accordion-item-4310\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> 1. What is inheritance acquisition and how is it confirmed? <\/div><\/span>\n\t\t\t\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-4310\" class=\"elementor-element elementor-element-5c4b7d9 e-con-full e-flex e-con e-child\" data-id=\"5c4b7d9\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-4310\" class=\"elementor-element elementor-element-55c20d9 e-con-full e-flex e-con e-child\" data-id=\"55c20d9\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-81aec9c elementor-widget elementor-widget-text-editor\" data-id=\"81aec9c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Inheritance can be confirmed in two ways:<\/p><ol><li><strong>By a notary<\/strong> - through a certificate of inheritance (notarial deed),<\/li><li><strong>By a court<\/strong> - through a court decision confirming inheritance (according to Article 1025 of the Polish Civil Code).<\/li><\/ol>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-4311\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"2\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-4311\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> 2. Do I have to accept the inheritance? <\/div><\/span>\n\t\t\t\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-4311\" class=\"elementor-element elementor-element-693a56b e-con-full e-flex e-con e-child\" data-id=\"693a56b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-4311\" class=\"elementor-element elementor-element-5f638f7 e-con-full e-flex e-con e-child\" data-id=\"5f638f7\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3be53e1 elementor-widget elementor-widget-text-editor\" data-id=\"3be53e1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>No, you don\u2019t. You can:<\/p><ol><li>Accept the inheritance outright<\/li><li class=\"translation-block\">Accept with the benefit of inventory (limited liability for debts \u2013 Articles 1012\u20131015 of the Civil Code), Reject the inheritance \u2013 within 6 months from the moment you learn about your inheritance title (Article 1015 CC).<\/li><\/ol>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-4312\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"3\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-4312\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> 3. Am I liable for the deceased's debts? <\/div><\/span>\n\t\t\t\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-4312\" class=\"elementor-element elementor-element-e6cad4e e-con-full e-flex e-con e-child\" data-id=\"e6cad4e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-4312\" class=\"elementor-element elementor-element-6f72470 e-con-full e-flex e-con e-child\" data-id=\"6f72470\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-92ba823 elementor-widget elementor-widget-text-editor\" data-id=\"92ba823\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Yes, but:<\/p><p class=\"translation-block\">a) <strong>Without limitation<\/strong> \u2013 if you accept the inheritance outright,<\/p><p class=\"translation-block\">b) <strong>Only up to the value of the inherited assets <\/strong>\u2013 if you accept with the benefit of inventory (Article 1031 CC),<\/p><p class=\"translation-block\">c) <strong> Not at all <\/strong>\u2013 if you reject the inheritance.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-4313\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"4\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-4313\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> 4. How does inheritance court proceedings work? <\/div><\/span>\n\t\t\t\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-4313\" class=\"elementor-element elementor-element-2214dfc e-con-full e-flex e-con e-child\" data-id=\"2214dfc\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-4313\" class=\"elementor-element elementor-element-b02f3d7 e-con-full e-flex e-con e-child\" data-id=\"b02f3d7\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9970901 elementor-widget elementor-widget-text-editor\" data-id=\"9970901\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p class=\"translation-block\">A petition for confirmation of inheritance must be submitted to the district court with jurisdiction over the deceased\u2019s last place of residence.\nThe proceedings are conducted in accordance with the Civil Procedure Code (<strong>Articles 669\u2013679 CCP<\/strong>).<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-4314\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"5\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-4314\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> 5. Who is entitled to a reserved portion (legitim)? <\/div><\/span>\n\t\t\t\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-4314\" class=\"elementor-element elementor-element-8cada1f e-con-full e-flex e-con e-child\" data-id=\"8cada1f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-4314\" class=\"elementor-element elementor-element-710facf e-con-full e-flex e-con e-child\" data-id=\"710facf\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b22c269 elementor-widget elementor-widget-text-editor\" data-id=\"b22c269\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The right to a <strong>reserved portion<\/strong> belongs to:<\/p><p>a) <strong>Descendants<\/strong> (children, grandchildren),<\/p><p>b) <strong>Spouse<\/strong>,<\/p><p class=\"translation-block\">c) <strong>Parents<\/strong> \u2013 if they would inherit under statutory succession.<\/p><p>Amount of the reserved portion:<\/p><p>a. <strong>1\/2<\/strong> of the statutory share,<\/p><p>b. <strong>2\/3<\/strong> \u2013 if the entitled person is permanently unable to work or is a minor (<strong>Article 991 CC<\/strong>).<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-4315\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"6\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-4315\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> 6. How is the reserved portion (legitim) calculated? <\/div><\/span>\n\t\t\t\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-4315\" class=\"elementor-element elementor-element-03cfd17 e-con-full e-flex e-con e-child\" data-id=\"03cfd17\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-4315\" class=\"elementor-element elementor-element-b8f2573 e-con-full e-flex e-con e-child\" data-id=\"b8f2573\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-25d8c13 elementor-widget elementor-widget-text-editor\" data-id=\"25d8c13\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The <strong>reserved portion<\/strong> is calculated based on the so-called <strong>legitim base<\/strong>, which is:\n\n<strong>Total value of the estate<\/strong>\n\n<strong>gifts made during the testator\u2019s lifetime<\/strong>\n\n<strong>specific legacies (vindication legacies)<\/strong>\n\u2212 <strong>inheritance debts<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-4316\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"7\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-4316\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> 7. Can a child or spouse be disinherited? <\/div><\/span>\n\t\t\t\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-4316\" class=\"elementor-element elementor-element-55af339 e-con-full e-flex e-con e-child\" data-id=\"55af339\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-4316\" class=\"elementor-element elementor-element-2b494cd e-con-full e-flex e-con e-child\" data-id=\"2b494cd\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5856584 elementor-widget elementor-widget-text-editor\" data-id=\"5856584\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Yes, they can be <strong>included when calculating the reserved portion<\/strong> (<strong>Article 993 CC<\/strong>),\nprovided they were made to heirs or persons entitled to a reserved portion.<\/p><p><strong>Article 1008 of the Civil Code<\/strong>, for example if the entitled person:<\/p><p>a. Acts in a way that is <strong>grossly contrary to the rules of social conduct<\/strong> toward the testator,<\/p><p>b. <strong>Commits a serious crime<\/strong> against the testator,<\/p><p>c. <strong>Persistently fails to fulfill family obligations<\/strong> toward the testator.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-4317\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"8\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-4317\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> 8. What is the division of inheritance and how is it carried out? <\/div><\/span>\n\t\t\t\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-4317\" class=\"elementor-element elementor-element-0fd9b8a e-con-full e-flex e-con e-child\" data-id=\"0fd9b8a\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-4317\" class=\"elementor-element elementor-element-44df2a0 e-con-full e-flex e-con e-child\" data-id=\"44df2a0\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-90a74db elementor-widget elementor-widget-text-editor\" data-id=\"90a74db\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The <strong>division of inheritance<\/strong> is the process of distributing the estate among the heirs. It can be:<\/p><p class=\"translation-block\">a. <strong>By agreement<\/strong> \u2013 if all heirs agree (<strong>Article 1037 CC<\/strong>),<\/p><p class=\"translation-block\">b. <strong>By court decision<\/strong> \u2013 in case of disagreement (<strong>Articles 680\u2013689 CCP<\/strong>).<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-4318\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"9\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-4318\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> 9. Do I need a lawyer in an inheritance case? <\/div><\/span>\n\t\t\t\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-4318\" class=\"elementor-element elementor-element-ed9e482 e-con-full e-flex e-con e-child\" data-id=\"ed9e482\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-4318\" class=\"elementor-element elementor-element-4690a28 e-con-full e-flex e-con e-child\" data-id=\"4690a28\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-84445e5 elementor-widget elementor-widget-text-editor\" data-id=\"84445e5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>No<\/strong>, having a lawyer is not obligatory.\nHowever, hiring a legal professional is <strong>highly recommended<\/strong> when the case is complicated \u2013 for example, when:\n\nThere are multiple heirs,\n\nThere are claims for a reserved portion (legitim),\n\nThere is a dispute over the validity of a will.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-4319\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"10\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-4319\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> 10. What documents are needed to start an inheritance case? <\/div><\/span>\n\t\t\t\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-4319\" class=\"elementor-element elementor-element-9d410ad e-con-full e-flex e-con e-child\" data-id=\"9d410ad\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-4319\" class=\"elementor-element elementor-element-c508379 e-con-full e-flex e-con e-child\" data-id=\"c508379\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4f7fd02 elementor-widget elementor-widget-text-editor\" data-id=\"4f7fd02\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>Most commonly:<\/strong><\/p><p>a.  Death certificate of the deceased,<\/p><p>b.  Civil status records of the heirs,<\/p><p>c. The will (if it exists),<\/p><p>d. Documents confirming the estate assets.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-43110\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"11\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-43110\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> 11. Does a will need to be registered to be valid? <\/div><\/span>\n\t\t\t\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-43110\" class=\"elementor-element elementor-element-c9efb5e e-con-full e-flex e-con e-child\" data-id=\"c9efb5e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-43110\" class=\"elementor-element elementor-element-2c1999d e-con-full e-flex e-con e-child\" data-id=\"2c1999d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2d552b9 elementor-widget elementor-widget-text-editor\" data-id=\"2d552b9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p class=\"translation-block\">No. In Polish law, <strong>registering a will is not required<\/strong>.\nHowever, for certainty, it can be registered in the <strong>Notarial Register of Wills (NORT)<\/strong>, which requires the will to be made at a notary\u2019s office.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-43111\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"12\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-43111\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> 12. What are the types of wills? <\/div><\/span>\n\t\t\t\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-43111\" class=\"elementor-element elementor-element-8545719 e-con-full e-flex e-con e-child\" data-id=\"8545719\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-43111\" class=\"elementor-element elementor-element-af687df e-con-full e-flex e-con e-child\" data-id=\"af687df\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-0b05f28 elementor-widget elementor-widget-text-editor\" data-id=\"0b05f28\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p class=\"translation-block\">a) <strong>Ordinary:<\/strong> handwritten (holographic), notarial, allographic (in the presence of an official),<\/p><p class=\"translation-block\">b) <strong>Special:<\/strong> oral, travel, military \u2013 allowed only in exceptional circumstances (<strong>Articles 952\u2013955 CC<\/strong>).<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-43112\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"13\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-43112\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> 13. Can a will be contested? <\/div><\/span>\n\t\t\t\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-43112\" class=\"elementor-element elementor-element-9a65d2b e-con-full e-flex e-con e-child\" data-id=\"9a65d2b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-43112\" class=\"elementor-element elementor-element-ccd9a3c e-con-full e-flex e-con e-child\" data-id=\"ccd9a3c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e75fc36 elementor-widget elementor-widget-text-editor\" data-id=\"e75fc36\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Yes, but only for valid reasons, such as:<\/p><p>a) <strong>Lack of testamentary capacity<\/strong> (<strong>Article 944 CC<\/strong>),<\/p><p>b) <strong>Will made under error or duress<\/strong> (<strong>Article 945 CC<\/strong>),<\/p><p>c) <strong>Failure to comply with the required form<\/strong>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-43113\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"14\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-43113\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> 14. Are gifts made during the testator's lifetime included in the estate? <\/div><\/span>\n\t\t\t\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-43113\" class=\"elementor-element elementor-element-1f9ed41 e-con-full e-flex e-con e-child\" data-id=\"1f9ed41\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-43113\" class=\"elementor-element elementor-element-8dfeaff e-con-full e-flex e-con e-child\" data-id=\"8dfeaff\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-42ae73a elementor-widget elementor-widget-text-editor\" data-id=\"42ae73a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Yes, they can be <strong>included when calculating the reserved portion<\/strong> (<strong>Article 993 CC<\/strong>),\nprovided they were made to heirs or persons entitled to a reserved portion.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-43114\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"15\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-43114\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> 15. Can a gift made to one child be counted toward their inheritance share? <\/div><\/span>\n\t\t\t\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-43114\" class=\"elementor-element elementor-element-f90fd23 e-con-full e-flex e-con e-child\" data-id=\"f90fd23\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-43114\" class=\"elementor-element elementor-element-a5d3f28 e-con-full e-flex e-con e-child\" data-id=\"a5d3f28\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-bf2af5c elementor-widget elementor-widget-text-editor\" data-id=\"bf2af5c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Yes \u2013 unless the testator decided otherwise, in accordance with <strong>Article 1039 CC<\/strong>.\nSuch a gift may be treated as <strong>an advance on the inheritance<\/strong>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-43115\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"16\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-43115\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> 16. Does the spouse inherit the entire estate after the deceased? <\/div><\/span>\n\t\t\t\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-43115\" class=\"elementor-element elementor-element-fa5e73c e-con-full e-flex e-con e-child\" data-id=\"fa5e73c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-43115\" class=\"elementor-element elementor-element-4e842ef e-con-full e-flex e-con e-child\" data-id=\"4e842ef\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ad3cfe3 elementor-widget elementor-widget-text-editor\" data-id=\"ad3cfe3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>No. The spouse inherits <strong>together with the children or other relatives<\/strong>. The spouse is entitled to:<\/p><p class=\"translation-block\">a) <strong>At least 1\/4<\/strong> of the estate (if there are multiple children \u2013 <strong>Article 931 CC<\/strong>),<\/p><p class=\"translation-block\">b) <strong>1\/2<\/strong> of the estate if inheriting with only one child.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-43116\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"17\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-43116\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> 17. Do children from a previous marriage have inheritance rights? <\/div><\/span>\n\t\t\t\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-43116\" class=\"elementor-element elementor-element-e8addce e-con-full e-flex e-con e-child\" data-id=\"e8addce\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-43116\" class=\"elementor-element elementor-element-3da8b2e e-con-full e-flex e-con e-child\" data-id=\"3da8b2e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e197946 elementor-widget elementor-widget-text-editor\" data-id=\"e197946\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Yes. <strong>All children of the deceased<\/strong> (regardless of origin) inherit in <strong>equal shares<\/strong>,\nin accordance with <strong>Article 931 \u00a71 CC<\/strong>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-43117\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"18\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-43117\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> 18. What happens if the heir is deceased at the time of the opening of the inheritance? <\/div><\/span>\n\t\t\t\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-43117\" class=\"elementor-element elementor-element-df8d0df e-con-full e-flex e-con e-child\" data-id=\"df8d0df\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-43117\" class=\"elementor-element elementor-element-ada99ce e-con-full e-flex e-con e-child\" data-id=\"ada99ce\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-922087c elementor-widget elementor-widget-text-editor\" data-id=\"922087c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Their share passes to their <strong>descendants<\/strong> (children, grandchildren, etc.) \u2013\nin accordance with the <strong>principle of descendant succession<\/strong> (<strong>Article 932 \u00a72 CC<\/strong>). <strong>dziedziczenia zst\u0119pnego<\/strong> (art. 932 \u00a72 KC).<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-43118\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"19\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-43118\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> 19. Can an inheritance be rejected on behalf of a child? <\/div><\/span>\n\t\t\t\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-43118\" class=\"elementor-element elementor-element-8b3b789 e-con-full e-flex e-con e-child\" data-id=\"8b3b789\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-43118\" class=\"elementor-element elementor-element-d11d4ee e-con-full e-flex e-con e-child\" data-id=\"d11d4ee\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-cafa372 elementor-widget elementor-widget-text-editor\" data-id=\"cafa372\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Yes, but only <strong>with the consent of the family court<\/strong> (<strong>Article 101 \u00a73 of the Family and Guardianship Code<\/strong>).\nThe application must be submitted within <strong>6 months<\/strong> from the date the legal representative learns about the child's appointment to inheritance.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-43119\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"20\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-43119\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> 20. What happens if the deceased did not leave a will? <\/div><\/span>\n\t\t\t\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-43119\" class=\"elementor-element elementor-element-169f438 e-con-full e-flex e-con e-child\" data-id=\"169f438\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-43119\" class=\"elementor-element elementor-element-29689d2 e-con-full e-flex e-con e-child\" data-id=\"29689d2\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6e5ebaa elementor-widget elementor-widget-text-editor\" data-id=\"6e5ebaa\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>In that case, <strong>statutory succession<\/strong> applies (<strong>Articles 931 and following of the Civil Code<\/strong>), meaning:<\/p><ol><li>children and spouse,<\/li><li>parents, siblings,<\/li><li class=\"translation-block\">grandparents, etc.\nIf there are no relatives \u2013 the inheritance goes to the <strong>State Treasury<\/strong>.<\/li><\/ol>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-43120\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"21\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-43120\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> 21. What are the costs of inheritance proceedings? <\/div><\/span>\n\t\t\t\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-43120\" class=\"elementor-element elementor-element-df14ce1 e-con-full e-flex e-con e-child\" data-id=\"df14ce1\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-43120\" class=\"elementor-element elementor-element-2cfa40b e-con-full e-flex e-con e-child\" data-id=\"2cfa40b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-49dbf37 elementor-widget elementor-widget-text-editor\" data-id=\"49dbf37\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p class=\"translation-block\">a) <strong>Court fee<\/strong> for the application for inheritance confirmation: 100 PLN\n(<strong>Article 49 of the Act on Court Costs in Civil Matters<\/strong>),<\/p><p class=\"translation-block\">b) <strong>Notary fee<\/strong> for the deed of inheritance: approx. 150\u2013300 PLN + VAT + copies.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-43121\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"22\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-43121\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> 22. Can inheritance be renounced during the lifetime of the testator? <\/div><\/span>\n\t\t\t\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-43121\" class=\"elementor-element elementor-element-c660246 e-con-full e-flex e-con e-child\" data-id=\"c660246\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-43121\" class=\"elementor-element elementor-element-22a84d7 e-con-full e-flex e-con e-child\" data-id=\"22a84d7\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-925000e elementor-widget elementor-widget-text-editor\" data-id=\"925000e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p class=\"translation-block\">Yes \u2013 based on a <strong>renunciation of inheritance agreement<\/strong> made in the form of a <strong>notarial deed<\/strong>\n(<strong>Article 1048 CC<\/strong>).<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-43122\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"23\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-43122\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> 23. Can a bailiff seize an inheritance? <\/div><\/span>\n\t\t\t\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-43122\" class=\"elementor-element elementor-element-5d22d73 e-con-full e-flex e-con e-child\" data-id=\"5d22d73\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-43122\" class=\"elementor-element elementor-element-c0e0ce8 e-con-full e-flex e-con e-child\" data-id=\"c0e0ce8\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-692711e elementor-widget elementor-widget-text-editor\" data-id=\"692711e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Yes \u2013 if the heir has debts, <strong>their share in the inheritance can be seized and auctioned off<\/strong>\n(<strong>Article 902 CC in connection with enforcement regulations<\/strong>).<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-43123\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"24\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-43123\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> 24. Do you have to pay inheritance tax? <\/div><\/span>\n\t\t\t\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-43123\" class=\"elementor-element elementor-element-ff3768b e-con-full e-flex e-con e-child\" data-id=\"ff3768b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-43123\" class=\"elementor-element elementor-element-3dd7bdd e-con-full e-flex e-con e-child\" data-id=\"3dd7bdd\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9c498cb elementor-widget elementor-widget-text-editor\" data-id=\"9c498cb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p class=\"translation-block\">Heirs must <strong>report the acquisition of inheritance<\/strong> to the tax office\n(using the <strong>SD-Z2 form<\/strong>).\nClose family members (<strong>tax group I<\/strong>) are <strong>exempt from tax<\/strong> if they report the inheritance within <strong>6 months<\/strong>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-43124\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"25\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-43124\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> 25. What is the difference between a reserved portion and an inheritance share? <\/div><\/span>\n\t\t\t\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-43124\" class=\"elementor-element elementor-element-6201940 e-con-full e-flex e-con e-child\" data-id=\"6201940\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-43124\" class=\"elementor-element elementor-element-80a80e6 e-con-full e-flex e-con e-child\" data-id=\"80a80e6\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-078355c elementor-widget elementor-widget-text-editor\" data-id=\"078355c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p class=\"translation-block\">a) <strong>Inheritance share<\/strong> \u2013 the portion of the estate you receive as an heir,<\/p><p class=\"translation-block\">b) <strong>Reserved portion (legitim)<\/strong> \u2013 a monetary claim for someone who was omitted from the will\nbut would be a statutory heir.<\/p><p>\u00a0<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-25c7384 e-flex e-con-boxed e-con e-parent\" data-id=\"25c7384\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-cede8cf e-con-full e-flex e-con e-child\" data-id=\"cede8cf\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-75545f3 elementor-widget elementor-widget-heading\" data-id=\"75545f3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Contact us<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1d80cb4 elementor-widget elementor-widget-text-editor\" data-id=\"1d80cb4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\tDo you have questions or do you need our services?\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-d67aa57 e-con-full e-flex e-con e-child\" data-id=\"d67aa57\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-401d211 elementor-align-start elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"401d211\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\"><b>Micha\u0142 Drapa\u0142a Law<\/b><\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-map-marker-alt\" viewbox=\"0 0 384 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M172.268 501.67C26.97 291.031 0 269.413 0 192 0 85.961 85.961 0 192 0s192 85.961 192 192c0 77.413-26.97 99.031-172.268 309.67-9.535 13.774-29.93 13.773-39.464 0zM192 272c44.183 0 80-35.817 80-80s-35.817-80-80-80-80 35.817-80 80 35.817 80 80 80z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">ul. 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Czym jest nabycie spadku i jak si\u0119 je stwierdza? 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