Inheritance law 2026 – key changes in taxes, wills, and medical powers of attorney

The year 2025 proved to be one of the most dynamic periods in the area of inheritance law in many years. While the last major amendment in 2023 permanently changed the circle of statutory heirs and streamlined inheritance proceedings, 2025 brought further, extremely important changes- this time mainly concerning taxation, at the intersection of civil and public law.

At the same time, work continued on draft legislation which, in 2026, may lead to a new opening in the area of will drafting and the manner in which medical decisions are made by persons who lose their capacity to act consciously.

Changes in inheritance and gift tax enacted in 2025- legal status at the turn of 2025/2026

The most commented part of the 2025 reform was the amendment to the Inheritance and Gift Tax Act. Its significance stems from the fact that it affects virtually every inheritance proceeding, regardless of whether it is a statutory inheritance, a testamentary inheritance, or the acquisition of property by bequest. These changes were passed by the Sejm in November 2025, but are not yet in force because the act has not been published in the Journal of Laws. They will come into force in the first quarter of 2026.

The moment when the tax obligation arises

The central element of the amendment is the change in the moment when the tax obligation arises. Until now, this obligation arose automatically upon the death of the testator, which generated many practical problems, especially for people who did not know about the opening of the succession, lived abroad, or learned about the acquisition of property after several months or years.

The new regulations provide that the tax liability will arise only on the date of obtaining a document confirming the acquisition of the inheritance, whether it is a court decision or a certificate of inheritance. This solution is significantly fairer and more in line with the principle of citizens’ trust in the state.

Tax exemption in specific situations

The second important area is the restoration of the possibility of benefiting from a tax exemption in a situation where the heir fails to meet the deadline for reporting the acquisition of inheritance for reasons beyond their control. The tax authority will be able to revoke a negative decision and accept the notification even after the deadline, provided that the taxpayer proves that they are not at fault. This solution is protective in nature and will undoubtedly reduce the number of disputes with tax offices, which for years have taken a restrictive approach to deadlines.

Tax certificate from the tax office

Finally, the amendment abolishes the existing obligation to obtain a certificate from the tax office in the case of the sale of property or rights acquired through inheritance or donation by close relatives. This document was often seen as an unnecessary formality, prolonging the process of selling real estate. The change is in line with the trend towards deregulation and streamlining of legal transactions.

The tax amendment is therefore a law that has been passed but not yet implemented, and its real impact will only become apparent in 2026.

Audiovisual wills – proposed changes for 2026

The second area that may bring about a breakthrough in inheritance law is audiovisual wills. Their introduction has been under consideration for several years, but it was not until 2025 that the draft was included in the Council of Ministers’ legislative agenda, which means that it is currently being prepared by the government.

According to the assumptions of the draft, an audiovisual will is to be a special will, drawn up only in urgent, exceptional situations related to the fear of imminent death, and at the same time- when drawing up a traditional will would be objectively impossible or excessively difficult.

The draft provides that the testator will be able to record their last will and testament using a telephone, camera, or other device, provided that they are clearly identified, indicate the date and place, and precisely express their wishes regarding their property. The final assessment of the validity of such a will will be made by the court, which will examine the testator’s state of consciousness, the authenticity of the recording, and whether the statutory conditions have been met.

At this stage of the work, no draft bill has yet been presented, let alone parliamentary work begun. This means that this institution may not actually come into force until the second half of 2026 at the earliest, and 2027 seems more likely if the legislative process is prolonged.

Medical powers of attorney and the abolition of incapacitation- reform planned for 2026

In 2025, the Ministry of Justice presented a comprehensive draft on supported decision-making instruments, which aims to completely abandon the institution of incapacitation. The draft is currently being reviewed by the government, and its adoption by the Council of Ministers is scheduled for the fourth quarter of 2025. Only after this stage will the bill be submitted to the Sejm.

The most significant of the new tools is medical power of attorney, which will allow an adult to appoint a trusted person to make health decisions in a situation where they are unable to express their will. Such power of attorney is to be granted in the form of a notarial deed, entered in a central register, and automatically activated when the patient loses their decision-making capacity. This solution is in line with international trends regarding respect for patient autonomy and responds to the need to simplify current medical and legal procedures.

At the same time, the draft provides for the introduction of new roles- legal assistant, supporting guardian, and representing guardian- to replace the current model of incapacitation. This is a systemic change that will take time to implement and adapt to on the part of practitioners.

Given the stage of legislative work, it can be expected that the new regulations will come into force in 2026, probably in the second half of the year.

What are the directions of development of inheritance law in 2025-2026?

Analyzing the pace and direction of change, it can be seen that inheritance and inheritance-related law is entering a phase of intensive modernization. The year 2025 brought real tax reforms, which, although they are only just coming into force, already have their final, adopted wording.

The year 2026, on the other hand, will bring systemic changes: both in terms of the technique of drawing up wills and the protection of persons losing their decision-making capacity.

Everything indicates that in the coming years, inheritance law will be even more closely linked to technology, the digitization of public services, and respect for individual autonomy. For lawyers specializing in inheritance law, this means the need to monitor changes on an ongoing basis, and for those planning their property affairs, greater flexibility and the opportunity to use new legal instruments.

Are you planning to settle inheritance matters or prepare for changes in 2026?
Contact us – we will help you understand the new regulations and safely plan your actions in accordance with the current legal situation.

Inheritance law 2026

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