Written by Marta Oleśkowska, Barrister (adwokat), Head of Inheritance Practice
First published: 7 January 2022
Reviewed by Anna Szymielewicz, Attorney (radca prawny), Supervising Partner, Inheritance
Last updated: 5 November 2026
In summary
Who inherits in Poland when there is no will?
Without a will, the Polish Civil Code decides who inherits. First the spouse and children share the estate equally – the spouse never gets less than a quarter. Without children, the spouse takes half and the parents and siblings share the rest; then come grandparents, aunts, uncles and cousins, stepchildren, and finally the municipality or the State. For deaths since 15 November 2023 the line stops at cousins – their children no longer inherit. A grandchild, niece or cousin living abroad inherits on the same terms as a relative in Poland. Two things come first: half of a married couple’s joint property belongs to the surviving spouse and is not inherited, and Polish rules apply only where Polish law governs the succession. None of this requires you to be in Poland.
Marta OleśkowskaBarrister (adwokat), Senior Counsel – Head of Inheritance, Succession & Probate, Dudkowiak & PutyraLegal 500 profileOur figures
The order of statutory succession in Poland
Articles 931–935 of the Civil Code
Each group inherits only if there is no one in the group before it. Within a group, a relative who died before the deceased is replaced by their own children.
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Spouse and descendants
Children in equal shares with the spouse; grandchildren in place of a child who died.
Spouse at least 1/4
-
Spouse, parents, siblings
No descendants: the spouse takes half, each parent a quarter; siblings and their children step in for a parent.
Spouse 1/2
-
Grandparents and their line
No spouse, parents or siblings’ line: grandparents, then aunts and uncles, then cousins.
Stops at cousins since 15.11.2023
-
Stepchildren
The spouse’s children whose own parents have both died.
Article 934¹
-
Municipality or State
The municipality of the last residence in Poland – otherwise the State Treasury.
Cannot reject
Not statutory heirs: an unmarried partner · parents-in-law · a spouse separated by a court · a cousin’s children (deaths since 15 November 2023)
Statutory succession in Poland – key facts
Spouse and children
Equal shares
The spouse never gets less than a quarter – with four or more children the spouse takes 1/4 and the children share 3/4 (Article 931 § 1).
No children
Spouse 1/2
Each parent takes 1/4; a parent who died is replaced by the deceased’s siblings and their children (Articles 932–933).
Cousins
The last in line
For deaths since 15 November 2023, cousins still inherit, but their children and more distant relatives do not (Article 934).
Marital property
Half is not inherited
Half of a couple’s joint property belongs to the surviving spouse; only the deceased’s half and personal property form the estate.
Living abroad
Same rights
Citizenship and residence do not change the order or the shares; statutory heirs need no permit to inherit Polish real estate.
More key facts
Which law
Usually habitual residence
For deaths since 17 August 2015, normally the law of the deceased’s last habitual residence, unless they chose the law of their nationality (EU Regulation 650/2012).
Separation
Spouse excluded
A spouse separated by a court decision does not inherit by statute (Article 935¹).
Divorce pending
Exclusion by court
Where the deceased had sued for divorce or separation on the spouse’s fault, the other heirs can sue within six months to exclude the spouse (Article 940).
Unworthiness
Five grounds
Including, since 15 November 2023, persistent failure to pay maintenance or to care for the deceased (Article 928).
Unborn child
Inherits
A child conceived before the death inherits if born alive (Article 927 § 2).
Forced share
Only against a will
Statutory heirs left out by a will or gifts may claim a forced share; without a will they simply inherit their statutory share.
Heirs and shares · eight questions
Who inherits and how much: the statutory share calculator
Describe the family as it was on the day of the death. The calculator applies the order and the shares of Articles 931–935 of the Civil Code; the same rules are set out in words below it and in the sections that follow.
Who inherits and how muchThe result updates as you answer · nothing you enter leaves your browser
Group 1
1
A spouse who was divorcing on their own fault may be excluded – see the spouse’s position.
2
From any relationship, including adopted children; an unborn child counts if born alive.
3
Their children – the grandchildren – take their place.
4
Matters only if there are no children or grandchildren.
5
Including half-brothers and half-sisters.
6
Nieces and nephews take their parent’s place.
7
Matters only without a spouse, parents or siblings’ line.
8
Children of the deceased’s spouse; the last family heirs.
Who inherits
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General information under Polish statutory succession, not legal advice. Send us the family tree and we confirm the heirs and shares in writing.
How the calculator works
- Group 1. Children – and the descendants of a child who died earlier, in that child’s place – inherit in equal shares with the spouse; the spouse’s share is at least 1/4 (Article 931).
- Group 2. Without descendants: the spouse takes 1/2; each parent 1/4 alongside the spouse, or 1/2 each without a spouse; a mother whose child’s paternity was never established takes 1/2 alongside the spouse. A parent who died is replaced by the deceased’s siblings, and a sibling who died by their descendants; if there are none, the surviving parent’s share alongside the spouse is 1/2 (Articles 932–933).
- Spouse alone. Without descendants, parents, siblings or their descendants, the spouse takes the whole estate (Article 933 § 2).
- Group 3. Without a spouse or any of the above, the grandparents inherit in equal shares; a grandparent who died is replaced by their children, and a child who died by that child’s children (cousins); a grandparent’s line with no one left passes to the other grandparents (Article 934, deaths since 15 November 2023).
- Last. Stepchildren whose parents have both died, in equal shares; then the municipality of the last residence in Poland, or the State Treasury (Articles 934¹ and 935).
- Not counted. Separation removes the spouse (Article 935¹). Exclusion of a divorcing spouse, unworthiness and rejections change the result – see the sections below. Half-siblings are counted like full siblings.
First check · EU Succession Regulation
Does Polish law decide who inherits when you live abroad?
The rules on this page apply when Polish law governs the succession. Property in Poland does not by itself make Polish law apply, and your own citizenship or residence does not change the order or the shares.
Which country’s law applies depends on several factors and should be checked by a lawyer. For deaths on or after 17 August 2015, it is usually the law of the country where the deceased had their last habitual residence, unless they chose the law of their nationality in a will (EU Succession Regulation 650/2012). For earlier deaths, Polish rules pointed to the deceased’s nationality. Where the applicable law refers back (renvoi) to the law of the place where real estate is located, Polish rules may apply to Polish property after all.
If foreign law applies, a Polish court or notary confirms the succession under that law, and the heirs and shares may differ from those below. Confirming the succession from abroad – by court or notary – is explained in our guide to inheritance in Poland; foreign probate documents in our guide to the European Certificate of Succession and foreign documents.
The first question in every file is not who the relatives are, but which law applies. A Polish flat owned by someone who lived in Chicago can still pass under Polish rules – or not. We check that before we draw the family tree.
Marta Oleśkowska, Barrister (adwokat), Senior Counsel – Head of Inheritance, Succession & Probate, Dudkowiak & PutyraGroup 1 · Articles 931 and 927
Spouse and children: who inherits first in Poland
The deceased’s children and spouse inherit first, in equal shares. The spouse’s share can never be less than a quarter of the estate, which matters only from four children upwards.
Up to three childreneveryone equal
Spouse and two children: 1/3 each. Spouse and three children: 1/4 each.
Four children or morespouse 1/4, children share 3/4
Spouse and five children: the spouse takes 1/4 and each child 3/20.
- Grandchildren step in. A child who died before the deceased is replaced by their own children, who share that child’s portion equally (Article 931 § 2). A grandchild in another country inherits exactly as one in Poland.
- Children from different relationships – from a marriage, outside marriage or from an earlier marriage – inherit equally, once parentage is legally established.
- An unborn child conceived before the death inherits if born alive (Article 927 § 2).
- Adopted children inherit like biological children in a full adoption – see adopted children.
The spouse inherits only if married at the death and not separated by a court; a spouse whom the deceased was divorcing on their fault may be excluded by the court – see the spouse’s position.
Group 2 · Articles 932–933
No children: the spouse, parents, brothers and sisters
If the deceased left no descendants, the estate passes to the spouse, the parents and – in place of a parent who died earlier – the brothers and sisters and their children:
With a spousespouse 1/2
- each parent: 1/4;
- a mother whose child’s paternity was never established: 1/2;
- a parent who died earlier: their quarter goes to the deceased’s siblings in equal shares;
- no siblings or their children: the surviving parent takes 1/2 (Article 932 § 6);
- no parents, siblings or their descendants: the spouse takes everything.
Without a spouseparents share equally
- both parents: 1/2 each;
- a parent who died earlier: their half goes to the siblings in equal shares;
- a sibling who died earlier: replaced by their children – the deceased’s nieces and nephews;
- no parents: the siblings’ lines take everything.
Example. A man dies without children; his wife, his mother and two brothers survive him, his father died years ago. The wife takes 1/2, the mother 1/4, and the father’s quarter is split between the brothers – 1/8 each. A brother living in the United Kingdom inherits his 1/8 like the others.
Half-brothers and half-sisters – with one parent in common – are counted as siblings like full siblings.
Group 3 · Article 934 · changed 15 November 2023
Grandparents, aunts, uncles and cousins – and where the line stops
Without a spouse, parents, siblings or their descendants, the grandparents inherit in equal shares. A grandparent who died earlier is replaced by their children – the deceased’s aunts and uncles – and an aunt or uncle who died earlier by their children – the deceased’s cousins. If a grandparent has no living children or grandchildren, their share goes to the other grandparents.
Grandparentsequal shares
Aunts and unclesfor a grandparent who died
Cousinsfor an aunt or uncle who died
Cousins’ childrenexcluded since 15.11.2023
Deaths before 15 November 2023all descendants of grandparents
The share of a grandparent who died passed to all their descendants, so cousins’ children and more distant relatives could inherit.
Deaths from 15 November 2023the line stops at cousins
Only the grandparents’ children and grandchildren inherit; a cousin’s children and more distant relatives do not. What matters is the date of the death, not of the court case (Act of 28 July 2023, Journal of Laws 2023, item 1615).
Grandparents in need who do not inherit can claim maintenance from an heir; the heir may instead pay them a quarter of their own share (Article 938). For deaths since 15 November 2023, cousins and their families are often the people searched for abroad – our citizenship team traces and transcribes the civil records that prove the relationship.
Groups 4 and 5 · Articles 934¹ and 935
Stepchildren, the municipality and the State Treasury
Stepchildrenthe last family heirs
If there is no spouse and no relative from the groups above, the estate passes in equal shares to the spouse’s children whose own parents have both died before the deceased.
Municipality or State Treasurywhen there is no one else
The municipality of the deceased’s last residence in Poland inherits; if that residence cannot be established or was abroad, the State Treasury does. Neither can reject the estate, and both are liable for its debts only up to its value.
The spouse · Family and Guardianship Code and Articles 935¹, 939–940
The surviving spouse: marital property first, then the inheritance
Most Polish couples live under statutory joint property. At the death, half of the joint property already belongs to the surviving spouse – it is not part of the estate. Only the deceased’s half of the joint property and their personal property are inherited, and the spouse inherits a share of that too.
Example · flat in joint propertyPLN
Flat bought during the marriagemarket value
800,000
Spouse’s own halfmarital property – not inherited
400,000
Estate: the deceased’s halfspouse and two children – 1/3 each
400,000
Each child1/3 of the estate
133,333
Spouse in totalown half + 1/3 of the estate = 2/3 of the flat
533,333
Families abroad often hear that the children inherit half the flat. They inherit a share of the deceased’s half. We separate the marital property first, because every later figure – the shares, the tax, the sale price – depends on it.
Anna Szymielewicz, Attorney (radca prawny), Partner – Supervising Partner of the inheritance practice, Dudkowiak & PutyraSeparated or divorcingArticles 935¹ and 940
A spouse separated by a court decision does not inherit by statute. Where the deceased had filed for divorce or separation on the spouse’s fault and the claim was justified, the other statutory heirs can ask the court to exclude the spouse – within six months of learning of the death and no later than a year after it.
Household itemsArticle 939
A spouse inheriting with other relatives can claim the household items the couple used together, on top of their share – unless the spouses were living apart. A marital property agreement changes what forms the estate; we read it first.
Adoption · Articles 936–937
Adopted children and statutory succession in Poland
Full adoptiona child of the new family
The adopted child inherits from the adoptive parents and their relatives exactly like a biological child, and they inherit from the child. The child no longer inherits from the biological family – except where a spouse adopted their partner’s child, when the ties with that parent’s family remain.
Partial adoptiona tie with the adoptive parent only
The child inherits from the adoptive parent like their own child, but not from the adoptive parent’s relatives. The adoptive parent inherits from the child instead of the biological parents; other ties with the biological family remain.
Where a child was adopted abroad, we check how the adoption works in Poland before the succession is confirmed.
Exclusion by the court · Articles 928–930
Unworthy heirs: when a relative can be excluded from inheriting
A court can declare a statutory or testamentary heir unworthy; the heir is then treated as if they had died before the deceased, and their children may inherit in their place. The grounds are:
- a serious intentional crime against the deceased;
- inducing the deceased by deceit or threat to make or revoke a will, or preventing them from doing so;
- intentionally hiding, destroying, forging or altering a will, or knowingly using a forged one;
- persistently failing to pay maintenance owed to the deceased under a court decision, settlement or agreement;
- persistently evading the duty of care for the deceased – for example parental authority, guardianship or the spouses’ duty of mutual help.
Anyone with an interest – usually the heir who would inherit instead – can apply within one year of learning of the ground, and no later than three years after the death (Article 929). A relative cannot be declared unworthy if the deceased forgave them (Article 930). The two newer grounds apply to deaths since 15 November 2023.
Unworthiness is decided by the court, not by the family. Disinheritance – depriving a relative of the forced share by will – is a different tool, explained in our guide to disinheritance in Poland.
Common family situations
Statutory succession in Poland in typical family situations
Choose the situation closest to yours:
Every panel follows Articles 931–940 of the Civil Code and assumes that Polish law governs the succession.
Spouse, no children spouse 1/2 or everything
Group 2Article 933
The spouse inherits with the deceased’s parents and siblings: the spouse takes half, each parent a quarter, and the quarter of a parent who died goes to the siblings. Only if there are no parents, siblings or nieces and nephews does the spouse take everything. A will is the only way to leave the whole estate to the spouse when the parents are alive.
Children from different relationships all equal
Group 1Article 931
Children from a first marriage, a second marriage and outside marriage inherit in equal shares with the current spouse. A stepchild – the spouse’s child from another relationship – does not inherit from the step-parent by statute unless adopted; stepchildren come only in group 4.
Half-brothers and half-sisters counted as siblings
Group 2Article 932
Where siblings inherit in place of a parent who died, half-siblings – with one parent in common – share with full siblings. In practice this often involves a family abroad and one in Poland who have never met; we establish both from the civil records.
A child adopted abroad full or partial
Articles 936–937Recognition
A full adoption makes the child an heir of the adoptive family and ends inheritance from the biological family; a partial one links the child only with the adoptive parent. With a foreign adoption, we first establish its effects in Poland.
Spouse separated or divorcing excluded or excludable
Article 935¹Article 940
A court-ordered separation removes the spouse from statutory succession. A pending divorce does not by itself – but if the deceased had sued for divorce or separation on the spouse’s fault, the other heirs can sue to exclude the spouse within six months of learning of the death, and no later than a year after it.
Only cousins are left group 3
Article 934Deaths since 15.11.2023
Cousins inherit in place of their parent – the deceased’s aunt or uncle – who died earlier. Their children do not inherit for deaths since 15 November 2023, even if no closer relative exists; then stepchildren, and finally the municipality or the State, take the estate.
An heir rejects the inheritance as if they died first
Article 1020Six months
An heir who rejects is treated as if they had died before the deceased, so their children are called next, each with their own six months. What happens step by step, and how to reject for minors from abroad, is in our guide to rejection of inheritance in Poland.
How Dudkowiak & Putyra establishes the heirs for families abroad
Nine in ten of the 300+ inheritance matters the firm has opened since 2023 were for clients living outside Poland. Without a will, the first question in each of them is who exactly the heirs are – and whether the documents prove it:
Applicable law
Which country’s law governs the succession, checked in writing before anything is filed.
Family tree
Heirs and shares set out for every branch of the family, with the dates that change the rules.
Civil records
Polish birth, marriage and death records found in the archives; foreign ones transcribed and translated.
Confirming the succession
Court or notarial confirmation of the heirs, without your travel to Poland.
Disputed heirs
Exclusion of a divorcing spouse, unworthiness, paternity and adoption questions before the court.
After confirmation
Marital property separated, the estate divided, property sold and the money transferred abroad.
No travel
Powers of attorney signed in your country; the court, the registry offices and the notary deal with us.
Records from both sides
The firm’s citizenship team works with Polish archives every day – the same records prove Polish descent and the right to inherit.
The whole family in one file
Heirs in several countries represented together, so the estate is not blocked by one missing signature.
Reporting in English
Polish court letters explained in English; the firm also works in German, Spanish, Italian and French.
Tell us who died, when, and how you are related – we reply within 24 hours.Dudkowiak & Putyra agrees its fees with each client in writing before the work starts, based on the scope of the matter.
Who you talk to first
Questions of who inherits are handled by the head of the inheritance practice and the supervising partner, with the head of the firm’s citizenship practice for the civil records. The full inheritance team is on the practice page.
Author of this guide
Barrister (adwokat), Senior Counsel · Head of Inheritance, Succession & Probate
Admitted as an advocate in 2019; law at Adam Mickiewicz University in Poznań. Leads Dudkowiak & Putyra’s inheritance matters for clients abroad – establishing the heirs, confirming the succession before courts and notaries, and the division and sale that follow.
Reviewer of this guide
Attorney (radca prawny), Partner · Supervising Partner, Head of Litigation & Arbitration
Admitted as an attorney-at-law in 2017; law at Adam Mickiewicz University in Poznań. Supervises the inheritance practice and leads the firm’s litigation – contested successions, exclusion of spouses and unworthy heirs, and evidence of foreign law in Polish courts.
Supporting practices
Immigration & Polish CitizenshipDenis Ushakov · 4 people
Archive searches, transcription of foreign civil records and Polish citizenship by descent – the documents that prove who the heirs are.
Family lawMartyna Dudkowiak · Dudkowiak Family Lawyers
Divorce and separation, marital property agreements, paternity and adoption questions behind a succession.
Real EstateWojciech Kasprzak · 5 lawyers
Land register entries for the heirs, co-ownership and the sale of inherited property.
TaxMarcin Kręglewski · 9 tax advisers and lawyers
Inheritance tax groups and the SD-Z2 exemption for each heir.
Sources and methodology
Legal basis:
- Civil Code (consolidated text: Journal of Laws 2026, item 795) – Articles 926–927 (grounds of succession, capacity to inherit), 928–930 (unworthiness), 931–935¹ (order of statutory succession, spouse’s share, grandparents and their descendants, stepchildren, municipality and State Treasury, separated spouse), 936–937 (adoption), 938 (grandparents in need), 939 (household items), 940 (exclusion of a spouse), 1020 (effect of rejection);
- Act of 28 July 2023 amending the Civil Code and other acts (Journal of Laws 2023, item 1615) – new wording of Articles 928 and 934, in force from 15 November 2023, for estates opened on or after that date;
- Family and Guardianship Code – Articles 31 and 43 (joint marital property and equal shares after it ends);
- Regulation (EU) No 650/2012 on succession – Articles 21–22 (applicable law: habitual residence, choice of the law of nationality) and 34 (renvoi);
- Act of 24 March 1920 on the acquisition of real estate by foreigners – no permit for statutory heirs.
Official sources: Polish legislation – isap.sejm.gov.pl; succession in the EU – European e-Justice Portal.
Own data: figures under “Our figures” come from Dudkowiak & Putyra matter records (DP-Stats). 300+ inheritance matters, 9 in 10 and 78%: inheritance, succession and probate matters opened 1 January 2023 – 8 October 2026 (301 matters for 171 clients; 89% living outside Poland; 78% in English-speaking countries, 36% United States, 20% United Kingdom). 80+ first assessments: written first assessments opened since January 2023 (81). 18 countries: countries of residence of inheritance clients with matters opened 2022–2026, taken from the case files. 50+ supporting lawyers: lawyers in the firm’s other practices as at October 2026.
Calculator: applies Articles 931–935¹ to the family entered and shows each heir’s fraction of the estate; it assumes Polish law applies and that no heir rejects, is excluded or declared unworthy. It does not store or send data.
State of the law: November 2026. This page is general information, not legal advice.
FAQ – statutory succession in Poland
Who inherits in Poland if there is no will?
The spouse and children first, in equal shares, with the spouse getting at least a quarter. Without children: the spouse, the parents and – in place of a parent who died – the siblings and their children. Then grandparents, aunts and uncles, cousins, stepchildren, and finally the municipality or the State Treasury.
How much does the spouse inherit without a will?
With children, an equal share but never less than 1/4. Without children, 1/2, with the other half going to the parents and siblings; the spouse takes everything only if there are no parents, siblings or nieces and nephews. Half of the couple’s joint property already belongs to the spouse before the estate is shared.
Do grandchildren inherit from their grandparents in Poland?
Yes, if their parent – the grandparent’s child – died before the grandparent, or rejected the inheritance. They share their parent’s portion equally.
Do cousins inherit in Poland?
Yes, as the last relatives in line: when there is no spouse, parents, siblings or their descendants, and the aunt or uncle through whom they are related died earlier. For deaths since 15 November 2023, a cousin’s children and more distant relatives no longer inherit.
Do brothers and sisters inherit if the parents are alive?
Not alongside both parents. Siblings inherit only in place of a parent who died before the deceased, or the whole estate if neither parent is alive and there is no spouse.
Does an unmarried partner inherit in Poland?
No. An unmarried partner is not a statutory heir; only a will can leave them part of the estate.
Can I inherit in Poland if I am not a Polish citizen?
Yes. Citizenship and residence do not change the order or the shares, and a statutory heir needs no permit to inherit real estate in Poland. What matters is whether Polish law governs the succession and whether your relationship to the deceased can be proved with civil records.
Does a separated or divorcing spouse inherit?
A spouse separated by a court decision does not. A divorcing spouse still inherits unless the deceased had sued for divorce or separation on the spouse’s fault and the other heirs obtain a court judgment excluding them, filed within six months of learning of the death and no later than a year after it.
Do adopted children inherit in Poland?
Yes. In a full adoption the child inherits from the adoptive family like a biological child and no longer from the biological family; in a partial adoption, only from the adoptive parent.
What happens if an heir rejects the inheritance?
They are treated as if they had died before the deceased, and their children inherit in their place, each with their own six months to decide. See our guide to rejection of inheritance in Poland.
Do I need to come to Poland to inherit by statute?
No. Your relationship is proved with civil records, the succession is confirmed by a Polish court or notary, and a lawyer acting under your power of attorney can handle the court, the tax office and the land register.
