Accounting

Statutory inheritance in Poland

Accounting


Statutory inheritance in Poland

Who inherits in Poland when no will (testament) exists:

1. Inheriting in the situation when the testator had a spouse and children

As per Polish Inheritance Law the testator's children and a spouse inherit in the first place, they inherit in equal parts. However, the share of the spouse cannot be smaller than a quarter of the whole estate.

2. Inheriting in the situation when testator had no children but was married.

As per Polish Inheritance Law if no descendants exist (that is if there is no children, grandchildren, etc.), the testator's spouse and parents are appointed to the Polish statutory inheritance. In such case each of the parents who inherits together with testator's spouse receives a quarter of the whole estate. If one of the parents did not survive until the inheritance was opened, the estate share entitled to him falls on testator's siblings in equal shares. If paternity of the parent was not established, the share of the testator's mother inheriting together with his spouse equals half of the estate. The succession share of the spouse amounts to half of the estate. If no descendants, no parents, no siblings and their descendants exist, the whole inheritance falls onto testator's spouse. 

3. Inheriting in the situation when testator had no children and was not married

As per Polish Inheritance Law if no descendants exist, the whole inheritance falls in equal shares onto testator's parents. If one of testator's parents did not survive until the opening of the inheritance, the share entitled to him falls in equal shares onto testator's siblings. If any of the siblings with own descendants did not survive until the opening of the inheritance, the inheritance entitled to him falls onto his descendants. 

4. Inheriting in the situation when testator had no children and was not married, has no siblings nor their descendants.

As per Polish Inheritance Law if no descendants, spouse, parents, siblings nor their descendants exist, the whole inheritance falls onto testator's grandparents. In such case grandparents inherit equal shares (that is 1 for each grandparent). If one of testator's grandparents did not survive until the opening of the inheritance, the share entitled to him falls onto his descendants. The division of shares is conducted in accordance with Polish succession regulations pertaining to the division of shares among testator's descendants. If no descendants of that grandparent who did not survive until the opening of the inheritance exist, the share entitled to that grandparent falls onto remaining grandparents in equal shares.

4. Inheriting in the situation when testator was not married nor has any relatives inheriting in accordance with the Polish Inheritance Law.

If no testator's spouse or relatives eligible for Polish statutory inheritance exist, the inheritance falls in equal shares onto those children of testator's spouse whose parents did not survive until the opening of the inheritance. If no testator's spouse, his relatives nor children of his spouse eligible for statutory inheritance exist, the inheritance falls onto the municipality of testator's last place of residence treated as a statutory heir.

 

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