Inheritance law / 04.10.2025

Choosing Applicable Inheritance Law in a Will- Landmark Ruling for Foreign Nationals in Poland

A Polish court has sided with a notary who refused to draft a will for a Ukrainian citizen living in Poland that named Ukrainian law as applicable to her estate.

The ruling clarifies that international treaties may limit the right to choose foreign law in cross-border inheritance cases.

This is a landmark decision that affects all foreign nationals residing in Poland who want to secure their estate through a legally valid will. It highlights that EU inheritance rules are not absolute and may be restricted by international agreements signed by Poland.

What Happened?

A Ukrainian woman living in Poland with her husband wanted to draft a will naming Ukrainian law as the governing law for her entire estate. She cited EU Regulation No. 650/2012, which allows such a choice.

However, the notary refused, pointing to the 1993 Polish-Ukrainian Treaty on Legal Assistance, which states:

Movable property is governed by the law of the deceased’s nationality,
Immovable property is governed by the law of the country where the property is located.

Since the woman co-owned real estate in Poland, the notary determined that Polish law must apply to that part of the estate and could not be overridden by a single-law clause in the will.

Did the notary act in accordance with the law?

The woman appealed and even attempted to escalate the matter to the Court of Justice of the European Union and Poland’s Supreme Court, but both avenues were blocked.

The District Court in Opole ultimately ruled that:

The notary is personally responsible for the content of the notarial deed,
He cannot draft a document that contradicts national or international law,
The bilateral treaty between Poland and Ukraine takes precedence over EU inheritance regulation in this case.

The court concluded that, despite the EU regulation allowing foreign nationals to choose their home country’s law, the Polish-Ukrainian treaty creates a legal “block” that makes such a choice invalid when it contradicts the treaty’s provisions.

The court concluded that, despite the EU regulation allowing foreign nationals to choose their home country’s law, the Polish-Ukrainian treaty creates a legal "block" that makes such a choice invalid when it contradicts the treaty’s provisions.

Cross-Border Wills: Why Do They Matter?

This case demonstrates the complexity of estate planning when:

you live outside your country of citizenship,
you own property in multiple countries,
or you are planning for cross-border succession.

Such situations are increasingly common among expats in Poland, as well as Polish citizens with assets abroad.

What You Need to Know About Cross-Border Inheritance

Under EU Regulation No. 650/2012, you may choose your national law to govern your estate but only if that choice does not conflict with international treaties.

Without an explicit choice in your will, the law of the country where you last lived will apply (e.g. Poland if you die while living here).

Under EU Regulation No. 650/2012, you may choose your national law to govern your estate but only if that choice does not conflict with international treaties. Without an explicit choice in your will, the law of the country where you last lived will apply (e.g. Poland if you die while living here).