Inheritance of Property in Poland: How does it work?

The process of inheriting real estate in Poland is shaped by a combination of legal frameworks rather than a single, uniform regulation. The steps outlined below are rooted in established practices and draw from multiple areas of law, including inheritance law, property law, and tax regulations.

How to check if the deceased left a property for inheritance in Poland?

The first step in inheriting real estate in Poland is determining whether the deceased owned any property. This can be achieved by:

• Requesting the court to issue an order for the preparation of an official inventory. Alternatively, you can directly approach a bailiff with a request to compile the inventory.
• Verifying the existence of real estate is by consulting the Central Database of Land and Mortgage Registers. This database provides details about properties owned by the deceased. However, to access this information, you must present documents demonstrating your legal interest in the deceased’s real estate.

Does the property inheritance process in Poland start automatically?

No, the process is not automatic. It has to be launched by a person with proper legal interest. Hence, it is always recommended to verify whether any inheritance proceedings have already been conducted by other heirs or creditors.?

In Poland, inheritance rights can be confirmed either through a court order or a notarial deed of inheritance certificate.

Heirs are not required to confirm inheritance immediately, and this can be done years after the testator’s death. To check if inheritance rights have been confirmed, use the free Inheritance Register by providing the testator’s details or PESEL number.

The Register includes:

1. National Records (PL): Notarial certificates (post-1 March 2009) and court decisions (post-8 September 2016).
2. European Records (EPS): European inheritance certificates (post-8 September 2016).

How to check if the property was inherited by last will?

To determine if the testator left a will, a search can be conducted through the Notary Register of Wills. This registry includes both handwritten and notarized wills, provided the testator registered them with a notary.

Access to this data is restricted to notaries, even for courts, which must request verification through a notary. To check for a will, present the death certificate at any notary’s office.

If the testator lived abroad and created a will there, it is typically recognized in Poland as long as it complies with the legal standards of the country where it was made or the testator’s nationality at the time of drafting or death. Wills concerning real estate can also be valid if they follow the laws of the property's location.

Can a foreigner inherit a property in Poland without a permit?

Foreigners outside the circle of statutory heirs who inherit real estate in Poland through a will typically need a permit from the Minister of Internal Affairs and Administration. This permit allows the acquisition of inherited property on Polish territory.

The circle of statutory heirs is determined by the testator’s native law, but certain exemptions apply. A permit is not required for:

• Inheriting an independent dwelling.
• Foreigners who have resided in Poland long-term under a permit.
• Foreigners married to Polish citizens who have lived in Poland for at least two years with a residence permit.

Additionally, citizens of European Economic Area countries and Switzerland are generally exempt unless the property is agricultural or forestry land.

A permit must be obtained within two years of the testator’s death. Failure to secure one results in the property being passed to statutory heirs under Polish law.?

Confirmation of property inheritance by court decision or notarial certificate - how does it work?

Under Polish inheritance law, heirs acquire their rights to the inheritance at the moment of the testator’s death. However, formal ownership of real estate requires confirmation through a court decision or notarial certificate.

To initiate court proceedings, a motion must be filed along with the testator’s death certificate and civil status records. The motion is submitted to the court in the testator’s last place of residence, or if unknown, where the property is located. If neither can be determined, the Warsaw court handles the case.

The court’s decision identifies the heirs and their shares of the estate. Ownership is only formalized once the decision becomes final, though it may be subject to appeal.

Alternatively, since 1 March 2009, Polish notaries can issue certificates of inheritance. This process requires all heirs to be present and in agreement. Once registered electronically, the certificate holds the same legal validity as a court ruling.

What documents do I need to inherit a property in Poland?

To proceed with an inheritance case, you’ll need key documents, including the original will (if available), the testator’s death certificate, and civil status records proving the relationship between the heirs and the deceased. Original civil status records must be submitted to the court, but copies can be obtained from the Civil Registry Office if needed.

What are the costs of confirming property inheritance in Poland?

Inheritance cases are non-trial procedures, where participants typically cover their own costs. However, if interests conflict, the court may allocate costs proportionally or assign them to one party.

Standard fees include:

• Application for inheritance confirmation (per person): PLN 100
• Entry into the inheritance register: PLN 5
• Statement of inheritance acceptance/rejection (if filed within six months of death): PLN 100 per person

Additional costs, such as expert opinions, may arise depending on the case’s complexity. While multiple heirs’ absence usually has no negative impact, a sole heir must attend the hearing or participate remotely if permitted.

Is there tax for inheriting a property in Poland?

Generally - yes (inheritance tax), inheriting property in Poland comes with both benefits and obligations, including reporting the inheritance to a tax office.?

However, close family members from the “zero tax group” (e.g., spouses, children, parents, siblings) are exempt if they report the inheritance on time. This exemption applies to Polish citizens, EU or EFTA citizens, or residents of these areas.

Relatives from other tax groups may benefit from tax-free allowances:

• Group I: PLN 36,120 (e.g., spouse, children, parents)
• Group II: PLN 27,090 (e.g., nieces, nephews, in-laws)
• Group III: PLN 18,060 (e.g., friends, distant relatives)

Tax liability arises after the court’s inheritance decision is final or when a notarial certificate is registered. Immediate family must file form SD-Z2 within six months to claim exemption. Others file form SD-Z3 within one month and pay the tax within 14 days of the tax decision.

Failing to report on time may result in losing tax exemptions, even for zero-tax group heirs. Late payments can incur interest, and the tax office will recover unpaid taxes.

Registration as Owner in the Land Registry

The final step of property inheritance is the update the Land Registry in Poland to reflect their ownership. This requires filing an application with the court to register them as the new owners, accompanied by the inheritance confirmation order.

Costs include:

• Entry into the Land Registry: PLN 150
• Creation of a new real estate register (if none exists): PLN 100

Completing this step ensures your legal ownership is fully recognized.

How to sell an inherited property?

If keeping inherited property isn’t practical, selling it might be a better option. Upon completion of the inheritance procedure the sale process includes:

1. Obtaining a tax certificate from the tax office.
2. Gathering property documents.
3. Appraising the property’s market value.
4. Setting sale conditions and signing a notarial sales agreement.
5. Paying any applicable real estate sales tax and filing a tax return.

How to sell a property inherited by multiple heirs?

All heirs must agree to the sale. They can either sell as co-owners, dividing proceeds by inheritance shares, or one heir can buy out the others to gain sole ownership.

Will I pay a tax on the sale of inherited property?

Income from selling property is taxed at 19% if sold within five years from the end of the calendar year when it was acquired. However, since 2019, this period is calculated from when the deceased acquired the property, not when the heir inherited it.

Division of inherited property - how does it work?

If you inherit real estate jointly with others, you may need to divide the inheritance to recover your share's value or take sole ownership. This process clarifies ownership and facilitates property management.

Inheritance division can be done in two ways:

1. Court Proceedings: File for division (PLN 500 fee, or PLN 300 if consensual). If co-ownership is abolished, fees rise to PLN 1,000 or PLN 600, depending on agreement. Additional costs, like expert opinions, may apply.
2. Notarial Agreement: A notary can formalize an amicable division, including payments between heirs for property shares. Costs are set individually.