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Inheritance in Poland: How Inheritance Works, What Happens with Debts, Legitimacy, and Step-by-Step Guidance

Inheritance involves not only assets but also debts; this article explains statutory inheritance, why unmarried partners receive nothing, how to accept or reject an inheritance within 6 months (and considerations for children), how to confirm inheritance rights with a notary or in court, what legitimacy and division of inheritance entail, how to settle taxes (SD-Z2), and how to secure oneself during life, with references to regulations and considerations for the Polish diaspora.

By: Redakcja Informacja.com Published: 2026-06-27 Last updated: 2026-07-10

Note: this guide is for informational purposes and is based on regulations in force in Poland (as of June 2026). Inheritance matters can be complicated, and the legal situation may change. In contentious cases, with debts, or with assets abroad, consult a lawyer or notary.

What is Inheritance

Inheritance encompasses the totality of rights and obligations of the deceased (the testator), which pass to the heirs upon their death. The most important point that many people forget: inheritance includes not only assets (apartment, savings, car) but also debts - loans, unpaid bills. Both are inherited.

Inheritance opens at the moment of the testator's death. At this point, heirs acquire the inheritance, although formal confirmation of this fact requires a separate procedure.

Two Ways of Inheriting

In Poland, inheritance occurs in one of two ways:

based on a will (testamentary inheritance) - if the deceased left a valid will,
based on law (statutory inheritance) - if there is no will, it is invalid, or it does not cover the entire estate.

A will takes precedence. If you want to decide who inherits what from you, you need a will. How to properly draft it is described in a separate guide (link at the end).

Statutory Inheritance - Who Inherits and How Much

When there is no will, the estate is inherited by the family in a strictly defined order according to the Civil Code.

Order	Who Inherits
1	Spouse and children (in equal shares, but the spouse not less than 1/4 of the total). In place of a deceased child, their children, i.e., the testator's grandchildren, inherit.
2	If there are no children - spouse and the testator's parents.
3	The testator's siblings and their descendants (if a parent did not survive).
4	The testator's grandparents.
5	Stepchildren (in certain situations).
6	The municipality of the last residence or the State Treasury.

If the spouse inherits together with the deceased's parents (when there are no children), their share amounts to half of the estate.

A very important catch: a partner with whom one lived without marriage (cohabitant) and friends DO NOT inherit by law. The only way to leave them assets is through a will. This is the most common and painful trap for unmarried couples.

Inheritance Also Includes Debts - You Have a Choice

After the death of a loved one, each heir can accept or reject the inheritance. There are three options:

direct acceptance - you inherit assets and debts without limitations (you are liable for debts with your entire estate),
acceptance with the benefit of inventory - you are liable for debts only up to the value of what you inherited,
rejection of the inheritance - you inherit nothing, neither assets nor debts.

6-Month Deadline

You have 6 months to submit a declaration, counting not always from the date of death, but from the day you learned that you are called to inherit. The declaration is submitted to a notary or in court.

What If You Do Nothing

Since October 18, 2015, failing to submit a declaration on time means accepting the inheritance with the benefit of inventory, which limits liability for debts. This protects heirs who were unaware of the debts, but does not exempt from formalities - to know the amount for which you are liable, an inventory list must be created.

Trap: Rejecting the Inheritance and Your Children

When you reject an inheritance, the law treats you as if you did not survive the opening of the inheritance - which means that your children inherit (often along with debts). Therefore, when rejecting a indebted inheritance, it is usually necessary to reject it on behalf of minor children as well.

Rejecting an inheritance on behalf of a minor child generally requires the consent of the guardianship court. As of November 2023, in certain situations (when the child inherits in place of a parent who rejected the inheritance, and the other parent agrees), court consent is no longer necessary. In case of doubts, contact the family court or a lawyer - this is a common source of serious problems.

How to Confirm You Are an Heir

The acquisition of inheritance occurs by operation of law, but to, for example, withdraw money from a bank or transfer ownership of an apartment, an official document is needed. There are two paths - both have the same legal force.

Path	Main Features
Court - decision on the determination of inheritance acquisition	Cheaper (court fee 100 PLN), but slower (you may wait several months for a hearing). Possible even in disputes between heirs.
Notary - deed of inheritance certification (APD)	Faster (usually a few days), but requires the agreement and presence of all interested parties. Impossible in disputes and with special wills (e.g., oral).

The notary, after preparing the deed, registers it in the Inheritance Register. This makes the document immediately visible to courts and offices.

Division of Inheritance - Division of Specific Items

The determination of inheritance acquisition or APD only states WHO inherits and in what shares (for example, half and half). To establish that you specifically take the apartment, and your brother takes the car, a separate step - division of inheritance - is needed. This can be conducted:

by agreement at a notary (when the heirs agree), or
in court (when there is no agreement).

Legitimacy - Protection for Closest Relatives Omitted in the Will

If someone distributed their estate through a will or gifts and omitted their closest relatives, the law grants them legitimacy - a monetary compensation.

Who is entitled: descendants (children, grandchildren), spouse, and parents who would inherit by law.
How much: generally half (1/2) of the share that would have been inherited by law. For minors and permanently disabled individuals - two-thirds (2/3).
Deadline: the claim for legitimacy expires after 5 years (with a will - from its announcement, without a will - from death).

Inheritance Tax

Closest family (group zero) - spouse, children, grandchildren, parents, grandparents, siblings, stepchildren, father-in-law, mother-in-law - may be completely exempt from tax if they report the acquisition on form SD-Z2 within 6 months.
More distant relatives and unrelated individuals pay tax according to a scale, with exemption amounts depending on the tax group.

The 6-month deadline is non-extendable - exceeding it means losing full exemption.

What to Consider and How to Secure Yourself During Life

Most inheritance issues can be resolved in advance. It is worth considering:

Drafting a will - if you want to decide the fate of your estate, secure an unmarried partner, or avoid disputes.
Designating a death benefit deposit in the bank - quick access to funds for loved ones, without waiting for inheritance.
Indicating beneficiaries in OFE, on ZUS subaccounts, and in life insurance policies - these funds will go to them outside of the inheritance.
Organizing documents and leaving loved ones a list of assets, accounts, and obligations.
Discussing your decisions with family - this reduces later conflicts.

What to Do Step by Step After the Death of a Loved One

Obtain copies of the death certificate (needed in many institutions).
Determine if the deceased left a will.
Check if there may be debts in the inheritance - this affects the decision to accept or reject.
Within 6 months, decide to accept or reject the inheritance (remember about children).
Confirm inheritance rights with a notary (APD) or in court.
If specific items need to be divided - conduct the division of inheritance.
Report the acquisition to the tax office (SD-Z2) within 6 months.
Handle matters with the bank, ZUS, and offices (see related guides below).

Common Mistakes and What People Don't Know

That an unmarried partner does not inherit. Without a will, they receive nothing.
That debts are inherited. Without timely action, one can accept a troublesome inheritance.
That rejecting an inheritance passes it on to children. One must also consider them.
That there is only 6 months to decide. The deadline counts from the day you learned of the inheritance.
That legitimacy does not expire. It expires after 5 years.
That inheritance matters always have to go to court. Often a notary is sufficient if the family agrees.
That merely determining inheritance acquisition divides the estate. The division of specific items is a separate step.

For the Polish Diaspora: Inheritance When Living Abroad

In cross-border inheritance within the European Union, Regulation (EU) No. 650/2012 applies:

as a rule, the law applicable to the entire inheritance is the law of the country where the deceased had their habitual residence at the time of death (not just citizenship),
however, in a will, one can choose their home law (e.g., Polish) as applicable to their inheritance - this is an important planning tool,
to prove inheritance rights in another EU country, the European Certificate of Succession is used,
for Polish procedures, a death certificate will be needed, and if necessary, a sworn translation.

Inheritance matters between Poland and the USA are governed by separate rules - described in our guide on inheritance Poland - USA (link below).

Frequently Asked Questions

Can I inherit debts?

Yes. Therefore, it is important to decide within the 6-month period to accept (preferably with the benefit of inventory) or reject the inheritance.

Will an unmarried partner inherit anything?

By law, no. The only way is through a will.

Court or notary?

If the family agrees, it is faster with a notary (APD). In case of a dispute, it goes to court.

How much does a court case cost?

The court fee for a request to determine inheritance acquisition is 100 PLN (additional costs may apply).

Do I have to pay tax?

The closest family may be exempt after submitting SD-Z2 within 6 months.

I live abroad - which law governs the inheritance?

In the EU, as a rule, the law of the habitual residence of the deceased, unless the home law is chosen in the will.

Checklist

During Life

Considered drafting a will.
Established a death benefit deposit.
Indicated beneficiaries in OFE, subaccounts, and policies.
Close ones know the list of assets and obligations.

After Death

Obtained copies of the death certificate.
Checked if there is a will and if there are debts.
Made a decision to accept or reject within 6 months.
Confirmed inheritance rights (notary or court).
Reported acquisition to the tax office (SD-Z2) within 6 months.

Legal Basis

Act of April 23, 1964, Civil Code - Book Four (Inheritance), including Art. 922 (definition of inheritance), Art. 931 and subsequent (statutory inheritance), Art. 1012-1015 (acceptance and rejection of inheritance), Art. 991 and subsequent (legitimacy).
Act of July 28, 1983, on inheritance and donation tax - exemption for closest family and form SD-Z2.
Regulation of the European Parliament and Council (EU) No. 650/2012 - cross-border inheritance.