Written by Marta Oleśkowska, Head of Inheritance, Succession & Probate · travel and documents with Denis Ushakov, Immigration & Citizenship
First published: 29 October 2021
Reviewed by Anna Szymielewicz, Partner, Supervising Partner of the inheritance practice
Last updated: 4 November 2026
In summary
How does inheritance in Poland work when you live abroad?
Heirs acquire a Polish estate at the moment of death (Article 925 of the Civil Code), but banks, land registers and buyers deal with them only once a Polish court or notary has confirmed who the heirs are. A UK grant of probate or US letters testamentary may not be enough on its own, especially for real estate; a European Certificate of Succession from another EU country works directly. Each heir has six months from learning of the inheritance to reject it or accept it with the benefit of inventory, and then files the inheritance tax return – SD-Z2 within six months for exempt close family, otherwise SD-3 within one month. None of this requires you to come to Poland: the court route runs under a power of attorney signed at home; only the notarial route usually means one visit.
Marta OleśkowskaBarrister (adwokat), Senior Counsel – Head of Inheritance, Succession & Probate, Dudkowiak & PutyraOur figures
Do I need to travel?
In most cases, no
The court case, the tax return and the land register run under a simple power of attorney signed at home.
Court or notary?
Same effect
Notary: weeks, all heirs agree, usually one visit. Court: months, no travel.
What does it cost?
From PLN 105
Court fee and register entry; notary by tariff. Our fees are agreed in writing before we start.
More key facts
When you inherit
At the moment of death
Article 925 of the Civil Code – but nothing can be released, registered or sold until the heirs are confirmed.
Who inherits
The will, then family
Without a will: spouse and children, then parents and siblings and further relatives (statutory succession).
Debts
6 months to decide
To reject or accept with the benefit of inventory, counted from learning of the inheritance; silence means limited liability.
Foreign documents
ECS works directly
A UK grant or US letters testamentary may not be enough on its own, especially for real estate; foreign succession decisions are in principle recognised like other foreign judgments.
Inheritance tax
0% for close family*
SD-Z2 within 6 months – *only for Polish, EU or EEA citizens, or residents of Poland or the EEA; others file SD-3 within 1 month.
Accounts and crypto
Released to the heirs
Banks, brokers and exchanges pay out on the confirmation of the heirs; crypto without the keys depends on the exchange.
Language
English
Polish proceedings, reporting in English; sworn translations of foreign documents.
Inheritance in Poland step by step – how long it takes
How long the whole process takes depends above all on how the heirs are confirmed. Choose a route: the steps are the same as the chapters of this guide, and each step is described in detail below.
Will, registers and debts1–3 weeks
We search the Polish registers of wills and of succession and check the estate for debts. Deadline: 6 months from learning of the inheritance to reject it.
Notarial certificate of successionone appointment
All heirs make their declarations before a Polish notary – the one visit to Poland. The certificate is registered the same day.
Inheritance tax returnabout 1 week
Filed by us after you leave. Deadline: SD-Z2 within 6 months, SD-3 within 1 month.
Accounts, shares, crypto and propertyweeks – months
Banks, brokers and exchanges release the assets; the land register and the company register are updated.
5 · If there are several heirs: the estate is divided by notarial deed (weeks) or by the court (one to two years) – the other steps do not wait for it.
Will, registers, debts and power of attorney1–4 weeks
You sign a simple power of attorney at home – no notary, no apostille. Deadline: 6 months to reject.
Court declaration of successionseveral months – over a year
We file the petition and attend the hearing. Fastest in Dudkowiak & Putyra’s files: 84 days from the petition to the order.
Inheritance tax returnabout 1 week
Once the order is final – in 25 of 31 orders in our files, within 8 days of its issue. Deadline: SD-Z2 6 months, SD-3 1 month.
Accounts, shares, crypto and propertyweeks – months
The same as on the notarial route – the final order opens every register and account.
5 · If heirs disagree: court division of the estate – typically one to two years, after the declaration.
Statutory deadlines to keep in view
Times are typical ranges, not promises: they depend on the court, on whether every heir takes part and on foreign documents. Confirming the heirs itself has no deadline, but nothing can be released or sold before it.
Start with your situation
Guides in this section
Do I need to travel to Poland to deal with an inheritance?
In most cases, no. To confirm the succession in court, file the inheritance tax return and enter your title in the land register, a simple written power of attorney is enough: you sign it by hand where you live and send it to us. No notary, no apostille and – with our bilingual form – no sworn translation are needed for these steps.
Simple signature
Court case, tax returns, land register, court division
Certified signature
Accepting or rejecting the estate; usually banks and brokers
Notarial form
Notarial deeds signed for you: sale, agreed division of the estate
When a notary or an apostille is needed
Where the signature has to be certified, or the power of attorney has to be notarial, you sign it before a notary in your country and add an apostille or a consular legalisation, as your country requires – with some countries a bilateral agreement with Poland waives both. We prepare the text, so that one document covers the whole estate.
If you choose a notarial certificate of succession, you will normally appear before the notary in Poland. If you do not want to travel, the court route gives the same result: we act at the hearing and the court takes your declaration in writing or by video conference.
Death and birth certificates from abroad
A Polish court or notary works with Polish civil records. A death abroad is often first transcribed into the Polish civil register, and the heirs’ birth and marriage certificates are translated by a sworn translator. Where the family emigrated generations ago, the archive search is part of the work.
Our clients sign their powers of attorney at home or online and send us the civil records they have; we obtain the Polish ones. From then on, the court, the tax office, the banks and the registers deal with us.
Marta Oleśkowska, Barrister (adwokat), Senior Counsel – Head of Inheritance, Succession & Probate, Dudkowiak & Putyra
Step 1 · Will, registers and debts
Who inherits, and should you accept or reject the inheritance?
With a will
A valid will decides who inherits; a will made abroad is normally valid in Poland if it complies with the law of the place where it was made or of the testator’s nationality.
Without a will
Statutory succession: the spouse and children first, then parents and siblings, then further relatives.
Which country’s law governs the succession depends on several factors and should be checked by a lawyer. For deaths from 17 August 2015 it is usually the law of the deceased’s habitual residence, unless they chose the law of their nationality (EU Succession Regulation 650/2012). Different rules can apply where the death occurred before that date – nationality then decided – or where the applicable law refers back (renvoi) to the law of the place where real estate is located.
First: what is checked in the Polish registers
1Inheritance Register
Whether a court declaration or a notarial certificate of succession already exists for the deceased.
2Notarial Register of Wills
Whether the deceased registered a will with a Polish notary.
Debts: six months to decide
Debts pass to the heirs with the assets. Each heir has six months from the day they learned of the inheritance – not from the death – to make one of three declarations:
Accept
Full liability for the estate’s debts
Accept with inventory
Liability up to the value of the assets – also the effect of silence
Reject
As if you had died before the deceased; your children may be called next
The declaration is made before a Polish court or notary – or signed abroad before a Polish consul or a local notary and filed with the Polish court in time – or by us under a power of attorney with a certified signature. A parent can often reject for a child without the court’s consent; otherwise the Polish family court consents. Where the debts are uncertain, an inventory – made privately or by a bailiff – fixes the value that caps the heirs’ liability. Deadlines, children and inventories step by step: rejection of inheritance in Poland.
Step 2 · Confirm the heirs
Court declaration or notarial certificate of inheritance?
The confirmation of the heirs is the inheritance document every Polish bank, land register, broker and buyer asks for. Polish law offers two routes with the same legal effect:
Court declaration of successionpostanowienie o stwierdzeniu nabycia spadku
When
Always available; required where heirs disagree, an heir cannot be found or the notary declines
Heirs abroad
Represented by us under a simple power of attorney – no travel
Time
Several months to over a year; in our files from 84 days
Official fee
PLN 105 (PLN 100 petition + PLN 5 register entry)
Notarial certificate of successionakt poświadczenia dziedziczenia
When
All heirs agree, are known and take part; a foreign will or foreign law is possible if the notary has no doubts
Heirs abroad
All heirs make their declarations before the notary – normally one visit to Poland
Time
One appointment once the documents are complete
Official fee
Notarial tariff plus VAT
Foreign probate documents in Poland
A UK grant of probate, US letters testamentary or a Canadian certificate of appointment may not be enough on its own, especially for real estate in Poland; foreign succession decisions are in principle recognised in Poland like other foreign judgments. A European Certificate of Succession issued in another EU country (Denmark and Ireland do not take part) works in Poland without any further procedure, and an EU court’s succession decision is recognised. Where the deceased lived outside the EU, a Polish court can always rule on the assets in Poland. What each document does in Poland, and the routes for executors and trustees abroad, are in our guide to foreign probate documents in Poland.
Video: why a will is not enough to access the assets
+ Read the transcript
Inheritance in Poland: why a will is not enough to access the assets – Michał Szczepaniak, Attorney (radca prawny), Dudkowiak & Putyra
You inherited assets in Poland. So why can’t you access them? My name is Michał Szczepaniak, attorney-at-law at Dudkowiak & Putyra Business Lawyers, specializing in inheritance matters in Poland. In Poland, inheritance does not work automatically in practice. Even if you are clearly the heir, you still need formal confirmation of your rights. There are two ways to obtain it, through a court procedure or before a notary. The notarial route is faster, but only if all heirs agree and the situation is clear. If there is any dispute, missing heir or uncertainty, you must go to court. Without this formal step, you cannot legally access bank accounts, sell real estate or manage inherited assets. The most common mistake? Assuming that a will is enough. In Poland, it is not. At Dudkowiak & Putyra Business Lawyers, we support international clients in inheritance proceedings in Poland, from obtaining formal confirmation to securing access to assets.
Step 3 · Inheritance tax return
Inheritance tax in Poland for heirs living abroad
After the confirmation, each heir files a return with the Polish tax office. Spouses, children, grandchildren, parents and siblings pay nothing if they file SD-Z2 within six months – provided they are Polish, EU or EEA citizens, or live in Poland or the EEA. Everyone else files SD-3 within one month and pays 3% to 20% above the tax-free amount. We file under your simple power of attorney.
Groups, allowances and the inheritance tax calculator are on our page on inheritance tax in Poland.
The deadline is what most often costs families the exemption: a child who files SD-Z2 a few days late, or who lives in the United States without Polish or EU citizenship, loses the exemption and pays tax above the allowance.
Marcin Kręglewski, Barrister (adwokat), Partner – Head of Tax, Dudkowiak & Putyra
Step 4 · Access the assets
Bank and brokerage accounts, crypto, property and companies in a Polish estate
The final order or the notarial certificate opens every account and register. What happens next depends on the asset:
Bank accountsReleased to the heirs
The bank pays the heirs on the confirmation, in their shares. A death instruction in favour of a relative and the refund of funeral costs are paid outside the estate. Accounts the family does not know about are found through the central account information system.
Brokerage accounts and fundsTransferred, not paid out
Shares, bonds and fund units are usually transferred to the heirs’ own brokerage or fund accounts, or sold by the broker on their instruction.
Crypto and digital assetsAccess depends on the keys
Assets held on an exchange are released to the heirs like a bank balance, under the exchange’s own procedure. Assets in a private wallet are reachable only with the keys or seed phrase. Both are part of the estate for inheritance tax.
Real estateRegister, divide, sell
Entry in the land register, the permit question for some heirs under a will, the division with co-heirs and the sale from abroad.
Shares and companiesThe company does not stop – but someone has to act
Shares in a Polish limited company pass to the heirs unless the articles limit or exclude it; co-heirs exercise their rights through one joint representative, and the company register (KRS) is updated. If the deceased was the only shareholder or the only board member, the company has no one to act for it until the heirs appoint a board or a curator is appointed. A sole trader’s business can be continued by a succession manager, appointed within two months of the death. How heirs abroad take over the shares – the articles, the common representative, a company left without a board and the KRS filing – is explained in our guide to inheriting shares in a Polish company.
When the deceased owned a Polish company, the first weeks matter most: the articles decide who becomes a shareholder, and a company without a board cannot pay salaries or sign contracts.
Michał Puk, Barrister (adwokat), Partner – Supervising Partner, Commercial & Corporate, Dudkowiak & PutyraAn exchange account can be released to the heirs; a wallet without the seed phrase cannot. We trace the accounts and deal with the exchange, the broker and the bank on the heirs’ behalf.
Aleksandra Walas, Attorney (radca prawny), Practice Director – Banking, Payments & FinTech, Dudkowiak & Putyra
Step 5 · Several heirs
Co-heirs, division of the estate and inheritance disputes
Until the estate is divided, each heir holds a fraction of everything, not specific assets. The division can be made by notarial deed when everyone agrees, or by the court when they do not – the court values the assets, allocates them and orders payments between the heirs.
A child or spouse left out of a will may claim the forced share (half or two-thirds of the statutory share in money); a will can be challenged, and an heir can be disinherited or declared unworthy only on statutory grounds.
Until the estate is divided, every heir owns a fraction of everything – so one co-heir who does not answer can stop a sale. The division, by agreement or in court, is what ends it.
Anna Szymielewicz, Attorney (radca prawny), Partner – Supervising Partner of the inheritance practice, Dudkowiak & PutyraYour inheritance path and deadlines in Poland
Answer seven questions to see your likely route, the steps, the official court fees and the dates to keep in view. The tool applies the rules described on this page: where the deceased lived in another EU country (other than Denmark or Ireland), the courts there act and their European Certificate of Succession is used in Poland; where heirs disagree or an heir is missing, only the court route is available; otherwise the notarial route needs one visit to Poland and the court route none. The six-month deadline is counted from the date you give; the close-family tax exemption depends on relationship and on citizenship or residence.
Inheritance in Poland – your path and deadlines7 short questions · route, steps, official fees and dates
The result follows the general rules on this page – it is not legal advice. Nothing you enter leaves your browser.
What inheritance in Poland costs – official fees
Polish advocates and attorneys-at-law do not publish fee schedules; our fees are agreed with the law firm in writing before the work starts. The official costs below are set by statute and tariff and are the same whoever acts for you.
Official costsverified 4 November 2026
Court declaration of successionAct on court costs, Art. 49(1)(1) · per deceased: PLN 100 petition + PLN 5 register entry
PLN 105
Acceptance or rejection in courtArt. 49(1)(4) · per person
PLN 100
Notarial certificate of successionnotarial tariff – protocol, certificate, opening of a will
tariff + 23% VAT
Inventory of the estatea private inventory filed with the court is free; an inventory by a bailiff carries a court fee and the bailiff’s fee
by statute
Land-register entry (inheritance)Art. 42(3) · opening a new register PLN 100
PLN 150
Court division of the estateArt. 51 · PLN 300 with an agreed plan
PLN 500
Translations, apostille, consulsworn translations per page; apostille fee of your country; consular tariff
by tariff
Your lawyeragreed in writing before the work starts
agreed with the law firm
Inheriting in Poland from the US, the UK, Canada or Australia
Most of our clients live in these four countries. The Polish procedure is the same for all of them; what differs is the probate document you may already have and where you sign the power of attorney.
Your probate document
Letters testamentary
May not be enough on its own, especially for real estate in Poland; foreign succession decisions are in principle recognised like other foreign judgments.
Power of attorney
Notary + apostille
A simple signature for the court and tax; where a notarial form is needed, a US notary and the apostille of the state’s Secretary of State.
Civil records
Death and marriage
US certificates with an apostille and a sworn translation; a US death may be transcribed into the Polish register.
Tax exemption
Check citizenship
A child living in the US without Polish, EU or EEA citizenship does not get the 0% close-family exemption.
Your probate document
Grant of probate
May not be enough on its own, especially for real estate in Poland; foreign succession decisions are in principle recognised like other foreign judgments.
Power of attorney
Notary + apostille
A simple signature for the court and tax; where a notarial form is needed, a UK notary public and the FCDO apostille.
Civil records
Death and marriage
UK certificates with an apostille and a sworn translation.
Tax exemption
Check citizenship
UK residents are outside the EEA – close family need Polish, EU or EEA citizenship, or residence in Poland or the EEA, for the 0% exemption.
Your probate document
Certificate of appointment
May not be enough on its own, especially for real estate in Poland; foreign succession decisions are in principle recognised like other foreign judgments.
Power of attorney
Notary + apostille
Canada has issued apostilles since 11 January 2024; before that, consular legalisation was needed.
Civil records
Death and marriage
Provincial certificates with an apostille and a sworn translation.
Tax exemption
Check citizenship
Close family need Polish, EU or EEA citizenship, or residence in Poland or the EEA, for the 0% exemption.
Your probate document
Grant of probate
May not be enough on its own, especially for real estate in Poland; foreign succession decisions are in principle recognised like other foreign judgments.
Power of attorney
Notary + apostille
A simple signature for the court and tax; where a notarial form is needed, an Australian notary and the DFAT apostille.
Civil records
Death and marriage
State certificates with an apostille and a sworn translation.
Tax exemption
Check citizenship
Close family need Polish, EU or EEA citizenship, or residence in Poland or the EEA, for the 0% exemption.
Whether the inheritance has to be reported in your own country is a question for your local adviser; we supply the Polish documents and figures. Polish citizenship by descent, if you have it, can change the tax position – our citizenship team confirms it.
How Dudkowiak & Putyra handles inheritance in Poland for clients abroad
Of the 300+ inheritance matters the firm has opened since 2023, nine in ten were for clients living outside Poland – most of them in the United States, the United Kingdom, Canada and Australia – and some for foreign executors, trustees and law firms with Polish assets in an estate. One team runs the file from the first assessment to the money on your account abroad:
First assessment
Will or statute, applicable law, the circle of heirs, the registers, the debts, deadlines and the fastest route – in writing, in English.
Confirmation of the heirs
Court declaration or notarial certificate; foreign wills proved, foreign grants and European Certificates of Succession used in Poland.
Debts and rejection
Debt checks before the deadline, rejections for adults and children, inventories, missed-deadline cases.
Taxes
SD-Z2 or SD-3 with the firm’s tax advisers; non-resident heirs and foreign tax credits.
Access to the assets
Finding and releasing bank and brokerage accounts, crypto on exchanges, shares, property and other assets of the deceased.
Distribution of the estate
Sharing the assets between the heirs: division by agreement or in court, buy-outs and payments to co-heirs.
Sale and conversion to cash
Selling inherited property, shares and securities under your power of attorney, with the price held in a notarial deposit.
Transfer abroad
The money wired to your account in your country, with the documents your bank and tax adviser will ask for.
For executors and trustees
Polish counsel to foreign estate trustees, administrators and law firms: beneficiaries, documents, distributions.
No travel in most cases
One power of attorney signed in your country covers the court, the tax office, the registers and the banks.
One firm for the whole estate
Succession, real estate, tax, corporate, banking and citizenship lawyers on one file, with one point of contact.
Foreign law and foreign documents
Ontario, Illinois, California, English, New Zealand and Swiss elements handled in Polish courts.
Reporting in English
Proceedings run in Polish and reported in English after every step; the firm also works in German, Spanish, Italian and French.
Tell us who died, where you live and what the estate holds – we reply within 24 hours.Polish lawyers do not publish fee schedules; our fees are agreed with the law firm in writing before the work starts.
Results from our inheritance files
Dates and amounts from court orders and case documents in Dudkowiak & Putyra’s own inheritance files. They show what has been done in individual matters; they are not a promise of the same time or result in yours.
6 results · inheritance in Poland
-
84 days
from petition to court declaration
A succession confirmed by a Polish court 84 days after the petition; the order was final after 92 days.
Court route · 2022
-
95 days
two estates confirmed in one case
Two estates confirmed by one court order 95 days after the petition; final after 103 days.
Court route · 2024
-
118 days
a California will, assets in Poland
A succession with an heir in California and a will, confirmed by a Polish court 118 days after the petition.
United States · 2024–2025
-
25 of 31
orders final within 8 days
In 25 of 31 court orders in our files, the order became final within 8 days of its issue – the tax return can follow at once.
Order → final
-
1 certificate
for assets in Germany and France
A European Certificate of Succession issued by a Polish court for a New Zealand family, listing each German and French asset.
ECS · 2025
-
CHF 1m+
Swiss estate unblocked
A missing heir found in Poland for a Geneva court-appointed administrator, so the estate could be distributed.
Switzerland · 2023–2025
Case studies – inheritance in Poland for heirs, executors and trustees abroad
Matters from the firm’s inheritance practice page, described from the case files. Private clients are never named; institutions are named with their consent. Amounts are rounded.
CAD 2.5m+Ontario estate, beneficiaries in Poland
Foreign estate trustee · Canada · 2025–2026
The Bank of Nova Scotia Trust Company: verifying the Polish beneficiaries of a Canadian estate
Scotiatrust, as estate trustee of an Ontario estate of over CAD 2.5 million, needed to distribute to two beneficiaries in Poland. As its Polish counsel, Dudkowiak & Putyra verified them through bilingual notarial declarations and answered one beneficiary’s formal challenge to the estate accounts, which kept the final distribution on track.
What it shows: a foreign executor or trustee can complete the Polish part of an estate through Polish counsel, without probate in Poland.
1 ECSfor assets in Germany and France
Cross-border succession · New Zealand · 2025
A New Zealand family, a death in Poland and property in Germany and France
A New Zealand national died in Poland, leaving an industrial site in Germany and land in France. Because his last habitual residence was in Poland, only a Polish court could issue a certificate usable across the EU. We showed that Polish law applied and that an earlier English will had been revoked, and in December 2025 the court issued a bilingual European Certificate of Succession listing every German and French asset.
What it shows: the last habitual residence decides which country’s court acts – and one Polish ECS can open assets in several EU countries.
½ shareunder Illinois law, not Polish law
Contested succession · United States · 2023–2025
A widow in Chicago: proving a US marriage, and Illinois law, in a Polish court
A widow in Chicago claimed her share of her husband’s Polish estate; his daughter in Poland argued he had lived in Poland and that the marriage was a sham. We proved his habitual residence in Illinois and the marriage, and supplied the court with Illinois law. In March 2025 the court awarded her a half share; we then released the funds held at a Polish bank and secured the close-family tax exemption.
What it shows: foreign succession law applies in Polish courts – and the heir’s share can differ from what Polish law would give.
Debtsaccidental acceptance undone
Debts and rejection · Netherlands · 2025–2026
An heir in the Netherlands and a debt that surfaced two years after the death
Our client in The Hague let the six-month deadline pass after every register showed no debts. When a bank later claimed against the estate, we applied within a month to set aside the effects of the missed deadline for error, filed her rejection before the Polish consul in The Hague and prepared rejections for her children.
What it shows: silence means acceptance with inventory – and a missed deadline can sometimes be cured if the debt could not be known.
+ Show 2 more matters
CHF 1m+Swiss estate, missing heir found
Foreign administrator · Switzerland · 2023–2025
Finding a missing Polish heir for a Geneva court-appointed administrator
A Geneva law firm administered an estate of over CHF 1 million for an absent heir. We represented it before the Warsaw court, used the court file to locate the missing half-brother in Poland and, once he was confirmed alive in June 2025, the Swiss estate could be distributed among three heirs.
2 casesa bank’s claims dismissed
Debts and rejection · United Kingdom · 2021–2026
Protecting two daughters in London from a Polish bank’s claim on their father’s estate
A Polish bank drew two London-based daughters into proceedings to recover their late father’s debt. We filed their rejection with an alternative declaration for error of law; both of the bank’s cases were discontinued, the second in February 2026.
Recognition, publications and profiles
The firm’s guides to Polish succession law and inheritance tax are used as sources by an EU research centre and in legal journals; the team publishes on inheritance with The Legal 500, Mondaq and Lexology.
Cited as a sourceEuropean Commission JRC · two legal journals · MyHAbroad
- European Commission – Joint Research Centre (2019)The firm’s inheritance tax guide is the source of the Polish rates table in the EWIGE 2 report on wealth taxation · JRC117204
- Journal of Agricultural and Environmental Law (2023)Marta Oleśkowska’s guide to succession law in Poland cited on statutory and testamentary succession · article
- Public Administration and Law Review (2023)Comparative study of Ukrainian and Polish inheritance law · article
- MyHAbroad – trusted sourcesThe firm’s guide listed as a trusted source on Polish wills and the forced share · page
Rankings and listsThe Legal 500 2027 · UK FCDO · Rzeczpospolita · Google 4.8 ★
- The Legal 500 EMEA 2027Profiled in Private client, Poland · firm profile
- UK Foreign, Commonwealth & Development OfficeListed among lawyers in Poland for British nationals
- Rzeczpospolita Law Firm Ranking 202613th largest Polish (non-network) law firm by number of advocates and attorneys-at-law
- Google4.8 ★ from client reviews · reviews
Publications by the teamThe Legal 500 · Mondaq · Lexology · NPCC · BPCC
- Inheritance and succession in PolandMichał Dudkowiak, Marta Oleśkowska · The Legal 500 · Mondaq (2023)
- Inheritance tax, gift and donation taxMarta Oleśkowska · The Legal 500 · Mondaq (2024)
- Inheritance process in Poland: quick guideLexology (2025)
- Chambers of commerceInternational inheritance in Poland (NPCC, 2025) · Can a foreigner make a will in Poland? (BPCC, 2025)
ProfilesThe Legal 500 · IFLR1000 · Clutch · Google · lawyers’ profiles
The Legal 500 firmIFLR1000ClutchGoogleLawzana directory
Marta Oleśkowska LinkedInMarta Oleśkowska Bar registerAnna Szymielewicz Legal 500Anna Szymielewicz LinkedInGrażyna Dudkowiak Legal 500 · successionGrażyna Dudkowiak Leaders in Law
The inheritance team
The practice is run by Marta Oleśkowska and supervised by Anna Szymielewicz. Its lawyers are members of the firm’s litigation team – which matters when an estate ends up in court.
Author of this guide · Head of the practice
Barrister (adwokat), Senior Counsel · Head of Inheritance, Succession & Probate
Admitted as an advocate in 2019; law at Adam Mickiewicz University in Poznań. Leads most of Dudkowiak & Putyra’s inheritance matters for clients abroad: cross-border estates and the EU Succession Regulation, Polish and European certificates of succession, Polish counsel to foreign executors and trustees, wills coordinated with foreign wills. Author of the firm’s guides published by The Legal 500 and Mondaq; cited in the Journal of Agricultural and Environmental Law.
Reviewer of this guide · Supervising Partner
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. Contested successions and estates that go to court, evidence of foreign law, opinions on Polish succession law for foreign courts, trustees and banks, estates with company shares.
Counsel
Attorney (radca prawny), Counsel
Civil litigator, admitted in 2024; also in the firm’s immigration and citizenship team. Probate proceedings, division of estates, Polish civil records, PESEL numbers and foreign documents for heirs abroad. Author of the firm’s video on why a will alone does not open the assets.
Maria Narożna
Trainee attorney
Probate petitions and documents; family and succession matters.
Dominika Kozińska
Trainee attorney
Debt checks before acceptance or rejection; tax returns and land-register applications.
Zuzanna Rudzińska
Trainee attorney
Bank accounts of the deceased and claims against banks; tax returns for non-resident heirs.
Supporting practices
An estate rarely stays within succession law. These lawyers join the file when it needs them – with one point of contact for you, wherever in Poland the assets are.
TaxMarcin Kręglewski · 9 tax advisers and lawyersSD-Z2 and SD-3, non-resident heirs, foreign tax credits, income tax on a later sale.
Real EstateWojciech Kasprzak · 5 lawyersLand register, the permit for foreign heirs, title clean-up and the sale of inherited property.
Commercial & CorporateMichał Puk · 14 lawyersShares and companies in an estate: articles of association, joint representative of co-heirs, the board, KRS entries and buy-outs.
Banking, Payments & FinTechAleksandra Walas · 9 peopleBank and brokerage accounts, crypto exchanges and wallets, your bank’s questions on the money from Poland.
Immigration & Polish CitizenshipDenis Ushakov · 4 peopleTranscription of foreign civil records, PESEL, confirmation of Polish citizenship – which can change the tax and permit position.
Family lawMartyna Dudkowiak · Dudkowiak Family LawyersMarital property separated from the estate; family-court consent for a minor heir.
Webinar and guidebook
Webinar · online · in English
Property inheritance in Poland – what to do when you live abroadThursday 21 January 2027 · 17:00 CET · 45 minutes + questions
Marta Oleśkowska on confirming the succession, the taxes, the land register, co-heirs and selling under a power of attorney – with examples from the firm’s files. Free; the link is sent the day before.
Guidebook · PDF · 2026
Inheritance in Poland GuideFor heirs living abroad – sent by e-mail on request
The timeline, court or notary, debts and the six-month decision, taxes, and a chapter on each kind of asset: real estate, bank and brokerage accounts, crypto and digital assets, shares and companies – with the documents checklist and official fees.
Sources and methodology
Legal basis:
- Succession and wills – Civil Code, Articles 922–1088 (in particular 925; 1012–1024 on acceptance and rejection, with 1015 on the six-month period and 1018(3) on the power of attorney; 991–1011 on the forced share; 1035–1046 on co-heirs and division); Regulation (EU) No 650/2012 (Articles 4, 10, 21–22, 39, 69 on jurisdiction, applicable law, recognition and the European Certificate of Succession);
- Confirming the heirs – Code of Civil Procedure, Articles 627–691; Notarial Law, Articles 95a–95p (notarial certificate of succession);
- Taxes – Inheritance and Gift Tax Act of 28 July 1983, Articles 4a, 9, 15 and 17a;
- Accounts and companies – Banking Law, Articles 55–56 (death instruction, funeral costs); Commercial Companies Code, Articles 183–184; Act of 5 July 2018 on succession management of a sole trader’s business;
- Costs – Act of 28 July 2005 on court costs in civil matters, Articles 42, 49, 51;
- Documents from abroad – Hague Convention of 5 October 1961 (apostille) and Poland’s bilateral legal-assistance agreements.
Official sources: Inheritance Register and Notarial Register of Wills – rejestry-notarialne.pl; land and mortgage registers – ekw.ms.gov.pl; tax forms SD-Z2 and SD-3 – podatki.gov.pl; European e-Justice Portal – succession.
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, including separately opened stages, 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 (182 clients with an established country). 50+ supporting lawyers: lawyers in the firm’s other practices as at October 2026. Results from our files: dates from court orders and case documents; days are calendar days counted from the date of the petition; 25 of 31 refers to the pairs of issue and finality dates available in a review of 60 inheritance matters (November 2026). The sample is the firm’s own files, not a representative sample of Polish proceedings. Case studies are taken from the case files; private clients are never named, institutions are named with their consent, amounts are rounded.
Citations: the firm’s guide to inheritance tax in Poland is the source of the Polish rates table in Boone, Derboven, Figari, Kuypers, Verbist, EWIGE 2 – Update and Extension of the EUROMOD Wealth Taxation Project, European Commission Joint Research Centre, JRC117204 (2019), and is cited in the English-language Wikipedia article on inheritance tax; its guide to succession law in Poland is cited in the Journal of Agricultural and Environmental Law 18(35) (2023) and the Public Administration and Law Review 4(16) (2023).
State of the law: November 2026. This page is general information, not legal advice. Corrections: 4 November 2026: the page was rewritten; the earlier statements that Polish courts have exclusive jurisdiction over Polish real estate in every case and that the six-month period runs from the death were corrected; the detailed sections on debts and foreign decisions moved to their own guides.
FAQ – inheritance in Poland for heirs living abroad
Someone died in Poland and I live in the US. What do I do first?
Find out whether there is a will and whether the succession has already been confirmed (both can be checked in Polish registers), check the estate for debts before six months pass from the day you learned of the inheritance, and sign a power of attorney so that the confirmation can start. The tax return and the release of the assets follow.
Do I need a Polish lawyer to inherit in Poland?
Not by law, but an heir abroad who does not speak Polish needs someone in Poland to file the petition, attend the hearing, file the tax return and deal with banks and registers. A Polish lawyer can do all of it under one power of attorney, so that you do not have to travel.
How long does inheritance take in Poland?
With the notarial route and complete documents, the heirs are confirmed at one appointment; the court route takes several months to over a year – the fastest in our files was 84 days from the petition. The tax return takes about a week, and releasing accounts or registering property adds weeks to months.
How much does inheritance in Poland cost?
The court fee for a declaration of succession is PLN 105 (PLN 100 for the petition and PLN 5 for the register entry); a notarial certificate costs the notarial tariff plus VAT; the land-register entry is PLN 150. Translations and apostilles are charged by tariff. Lawyers’ fees are not published in Poland and are agreed in writing before the work starts.
Is a UK grant of probate or US letters testamentary valid in Poland?
It may not be enough on its own, especially for real estate in Poland. Foreign succession decisions are in principle recognised in Poland like other foreign court judgments, and a Polish confirmation of the heirs is often the simpler route. A European Certificate of Succession issued in another EU country (other than Denmark or Ireland) works in Poland without any further procedure.
What is the deadline to reject an inheritance in Poland?
Six months from the day the heir learned of the inheritance – not from the death. The rejection is made before a Polish court or notary, or signed before a Polish consul or a notary abroad and filed with the Polish court in time; a lawyer can also make it under a power of attorney with a certified signature. A parent can often reject for a child without the court’s consent. Without a declaration, the heir accepts with the benefit of inventory. More in our guide to rejection of inheritance in Poland.
Can I inherit in Poland if I am not a Polish citizen?
Yes. Citizenship does not matter for who inherits. It matters for the close-family tax exemption and, for real estate inherited under a will by someone who would not inherit by statute, for the permit of the Minister of the Interior.
Do I pay inheritance tax in Poland if I live abroad?
Close family pay nothing if they file SD-Z2 within six months and are Polish, EU or EEA citizens, or live in Poland or the EEA. Other heirs file SD-3 within one month and pay 3% to 20% above the tax-free amount. Details: inheritance tax in Poland.
How do I get the money from a deceased person’s Polish bank account?
The bank pays the heirs once they present the court order or notarial certificate, in their shares. A death instruction in favour of a relative and the refund of funeral costs are paid outside the estate. Accounts nobody knew about can be found through the central account information system; the steps are in our guide to bank accounts of a deceased person in Poland.
What happens to crypto, brokerage accounts and company shares?
Brokerage assets are transferred to the heirs’ accounts or sold on their instruction; an exchange releases crypto under its own procedure, while a private wallet needs the keys. Shares in a Polish company pass to the heirs unless the articles limit it, and co-heirs act through one joint representative.
Which country’s law applies to an inheritance in Poland?
Which country’s law governs the succession depends on several factors and should be checked by a lawyer. For deaths from 17 August 2015 it is usually the law of the deceased’s habitual residence, unless they chose the law of their nationality (EU Succession Regulation 650/2012). Different rules can apply where the death occurred before that date – nationality then decided – or where the applicable law refers back (renvoi) to the law of the place where real estate is located.
Can it all be done in English?
Polish courts, notaries and tax offices work in Polish, and foreign documents need sworn translations. We run the proceedings in Polish and report to you in English after every step.
