Inherited an Apartment in Poland? Taxes, Deadlines, Pitfalls, and Legal Ways to Avoid Loss (2026)

You inherited an apartment in Poland and don't know where to start? You're not alone – most heirs face these procedures once in a lifetime, and the internet is full of half-truths. The good news: your closest family can inherit the apartment completely tax-free, and often sell it immediately and also tax-free. The condition: you need to keep track of several deadlines, one of which – 6 months to submit the SD-Z2 form – can be worth tens of thousands of zlotys. This guide walks you through step by step: from inheritance formalities, through taxes and lesser-known pitfalls, to legal ways to avoid unnecessary costs – even if you live abroad.

Last verification: July 20, 2026. Informational material – not legal or tax advice. Regulations and interpretations may change; consult a notary, tax advisor, or the National Tax Information Office for specific cases.

In Brief

Step by Step: What to Do After Inheriting an Apartment

1. Decide: do you accept or reject the inheritance (6 months)

   From the day you learned about your appointment to the inheritance, you have 6 months to declare. If you do nothing, you accept the inheritance with the benefit of inventory – you are liable for the deceased's debts only up to the value of the inherited property (Article 1015 of the Civil Code). If the apartment has a large loan, calculate whether the inheritance is worth it – you can also reject it (with a notary or in court).

2. Formally confirm that you are the heir

   Two paths: notarial certificate of inheritance (quick, even one day – but requires the agreement of all heirs present) or court confirmation of inheritance (necessary in case of dispute, unknown heirs, or issues with the will). Without this document, you cannot sell the apartment or register it in the land and mortgage register.

3. Submit SD-Z2 within 6 months – even if you don't pay tax

   The deadline counts from the finalization of the court decision or the registration of the certificate of inheritance. This is the most important and often missed deadline – details below.

4. Register in the land and mortgage register

   Submit an application for ownership registration (KW-WPIS form at the district court) with a copy of the decision or certificate of inheritance; the court fee for inheritance is 150 PLN regardless of the number of shares (Article 42(3) of the Court Costs Act). The owner has a statutory obligation to promptly disclose their right (Article 35 of the Land and Mortgage Register and Mortgage Act). Interesting fact: since the amendment in 2025, with the certificate of inheritance, the electronic application for registration can be submitted on your behalf by the notary.

5. Report to the municipality – property tax

   As the new owner, you submit the IN-1 information to the municipality within 14 days and take over the payment of property tax. Also take over settlements with the community/cooperative (rent is charged regardless of whether someone lives in the apartment) and utility contracts.

6. Decide what to do next: live, rent, or sell

   Each option has different tax implications – we describe them below.

Inheritance and Donation Tax – Who Pays and How Much

The amount of tax depends on the degree of kinship. Tax groups and exemptions (effective from July 1, 2023):

The basis is the market value of the apartment after deducting debts and encumbrances (e.g., mortgages, paid legacies) – Article 7 of the Inheritance and Donation Tax Act. Undervaluing the property makes no sense: the office may call for an increase in value and determine the value with the help of an expert.

SD-Z2 – a form worth tens of thousands of zlotys

• You submit SD-Z2 even when the inheritance was confirmed by a notary – the certificate of inheritance does not replace the notification (the exclusion for notarial agreements applies to donations, and inheritance by agreement is not).
• Small inheritances without formalities: notification is not required if the value of the property acquired from the same person (in the current year and the previous 5 years) does not exceed 36,120 PLN.
• Rescue No. 1: if you learned about the inheritance later, 6 months runs from the day you found out – you must substantiate this (Article 4a(2)).
• Rescue No. 2 (new from January 7, 2026): you can submit a request for restoration of the deadline if you substantiate that the oversight occurred without your fault – e.g., due to serious illness (Article 4c of the SD Act).
• Heirs outside group “0” submit instead the SD-3 declaration within a month from the tax obligation arising (from January 7, 2026, the obligation arises at the moment of finalization of the court decision or registration of the certificate of inheritance).

Do not confuse two different “5 years”

Online, two completely different regulations are often mixed up:

• PIT from sales (PIT Act): selling before 5 years may mean a 19% income tax – but in the case of inheritance, the clock runs from the acquisition by the deceased (details below).
• Housing exemption in inheritance tax (Article 16 of the SD Act): allows not to include 110 m² of apartment space in the tax base – but in return, you must, among other things, not have another apartment, live there (with permanent residency) and not sell for 5 years. This applies to group I, in inheritance also group II, and group III only with documented at least 2 years of care for the deceased based on a written agreement with a notarized signature. Group “0” does not need it – they have full exemption through SD-Z2. There are also exceptions to the prohibition of disposal (e.g., necessary relocation with funds allocated for another apartment within 2 years).

So if someone tells you “you cannot sell the inherited apartment for 5 years, or you will lose the exemption” – check which regulation they are referring to. For a child or grandchild who submitted SD-Z2, such a prohibition does not exist at all.

Can an inherited apartment be sold immediately?

Yes – and often without any tax. From January 1, 2019, the five-year period in PIT counts not from receiving the inheritance, but from the end of the year in which the property was acquired or built by the deceased (Article 10(5) of the PIT Act).

Example 1: father bought an apartment in 2010, died in 2025. The son can sell immediately, without PIT and without declaration – 5 years passed while the father was still alive.

Example 2: father bought an apartment in 2024, died in 2025. The clock runs from the end of 2024 – sale without tax from January 1, 2030. Early sale = settlement in PIT-39, but the tax is calculated only on the income and can be reduced:

• costs are documented acquisition costs incurred by the deceased (Article 22(6d)) – if the father bought for 500,000 PLN and you sell for 550,000 PLN, the income is only ~50,000 PLN,
• costs also include paid inheritance debts and legacies – even paid after the sale,
• the rest can be reduced by housing exemption – allocate the income within 3 years for your own housing purposes.

The full rules for settling the sale are described in a separate guide: Selling an apartment before the 5-year period.

Tax Office Certificate – new, simpler rules from 2025

Apartment with Debt, Loan, or Tenant

Mortgage

The mortgage does not disappear with the owner's death – it passes to the heirs along with the apartment. Thanks to the benefit of inventory, you are liable for debts only up to the value of the inheritance, but the bank may seek repayment from the property itself. Check: loan balance, life insurance of the borrower (sometimes pays off the loan!), profitability of taking over. For the basis of inheritance tax, the value of the mortgage is deducted from the value of the apartment.

Inventory List – Know the Debts Before You Pay

If you do not know what debts the deceased left behind, you can submit an inventory list or request an inventory list from a bailiff – this determines the amount you are liable for.

Tenant in the Apartment

The lease does not automatically terminate with the death of the landlord – you enter into it as the new owner. Income from private rental will be settled on a lump-sum basis (8.5% up to 100,000 PLN annual income, 12.5% above).

Multiple Heirs – Co-ownership and Division of Inheritance

Until you make the division of inheritance, the apartment is jointly owned: selling requires the consent of all. Options:

• Consensual division of inheritance with a notary (quick) or in court (lower fee with a consensual project),
• Division without payments – e.g., one sibling takes the apartment, the other takes other assets: in principle without tax (division of inheritance up to the value of the share is neither acquisition nor disposal – Article 10(7) of the PIT Act),
• Division with payment – one takes the apartment and pays off the others: from the paid division, PCC may arise (paid by the one taking more than their share), and the excess over the share matters for future sales,
• Joint sale – each settles their part (in inheritance from a parent who bought long ago – usually without PIT).

Heir Abroad – Important for the Polish Diaspora

• The declaration of acceptance or rejection of the inheritance can be prepared at the Polish consulate – but beware: the consul only certifies your signature; for the declaration to be effective, it must also reach the inheritance court in Poland before the 6-month deadline. Alternative: a proxy in Poland.
• The inheritance case in Poland can be handled by a proxy – a power of attorney from abroad usually requires a notarial form with apostille and sworn translation.
• In cross-border matters within the EU, the succession regulation 650/2012 applies: as a rule, the law of the deceased's habitual residence is applicable, but in the will, one can choose the law of their home country (a Pole in the USA/UK/Germany can specify Polish law) – this simplifies matters with property in Poland.
• The deadlines for SD-Z2 and PIT apply regardless of the heir's place of residence. An apartment in Poland is always settled with the Polish office; also check the regulations of the country of residence.

A practical guide for families abroad: Matters in Poland After the Death of a Loved One.

Legal Ways, Tricks, and Curiosities

Pitfalls – Where People Lose Money

• Missed SD-Z2. The most expensive mistake. Beware of the myth “after some time it expires”: if you refer to an unreported inheritance before the office (e.g., when selling), the tax obligation renews (Article 6(4) of the SD Act) – you cannot “wait it out.”
• Confusing the two “5 years” – the prohibition of sale from Article 16 of the SD Act applies only to those benefiting from the 110 m² exemption, not to the family exempted by SD-Z2.
• Simply accepting the inheritance with debts – a conscious declaration of direct acceptance removes the protection of the benefit of inventory. It is almost never worth it.
• Rejecting the inheritance “for the child” without formalities – when a parent rejects the inheritance, their children become entitled to it; rejection on behalf of a minor requires additional steps. Consult this before the deadline passes.
• Undervaluing in SD-Z2 or the sales act – the office will call for a change in value, and ultimately determine it with the help of an expert; if the expert's valuation differs by more than 33% from the stated value, you bear the costs of the opinion (Article 8(4) of the SD Act). An additional catch: undervalued inheritance means lower costs for future sales – hence a higher PIT.
• “Quick sales” without a tax office certificate (applies to buyers outside the exemption from Article 4a) – broken deadline for the act and sometimes broken transaction.
• Not registering in the land and mortgage register – blocks sale and credit against the property; the land and mortgage court may also discipline sluggish owners with a fine.
• Forgetting about the municipality and community – overdue property tax and rent can grow with interest, and you are liable for them from the day of the deceased's death.

Frequently Asked Questions

I inherited an apartment from my parents. Will I pay inheritance tax?

No – children are in group “0” and have full exemption regardless of the apartment's value, provided they submit SD-Z2 within 6 months of confirming the inheritance.

Can I sell the apartment immediately after the inheritance?

Formally yes – after confirming the inheritance and submitting SD-Z2 (family exempted under Article 4a no longer needs a tax office certificate; other buyers must present it to the notary). Tax-wise: if the deceased purchased the property over 5 years ago (counting from the end of the year of purchase), you sell without PIT and without declaration.

I did not submit SD-Z2 on time. What now?

The exemption is lost – you will pay tax according to group I (with an exemption amount of 36,120 PLN). Exception: if you learned about the inheritance after the deadline, you have 6 months from the day you found out (you must substantiate this). Do not hide the inheritance – referring to it later “renews” the tax obligation.

The apartment has a mortgage. Is the inheritance worth it?

Calculate: the value of the apartment minus the loan balance and other debts. Thanks to the benefit of inventory, you will not pay out of pocket more than the value of the inheritance. Also check the borrower's insurance – sometimes it pays off the loan in full.

There are three heirs, one lives abroad. How to sell the apartment?

All must act together – the person abroad can give a notarial power of attorney (with apostille and translation). Consider first a consensual division of inheritance with a notary.

Do I have to live in the inherited apartment for 5 years?

No – this condition applies only to the housing exemption of 110 m² from Article 16 of the SD Act (mainly distant relatives and unrelated persons). Family from group “0” after submitting SD-Z2 can do whatever they want with the apartment.

How much do the formalities cost?

SD-Z2 – free (officially confirmed in the service description on gov.pl). Ownership registration in the land and mortgage register after inheritance – 150 PLN. Notarial certificate of inheritance – usually several hundred PLN (fee + registration + copies). Court confirmation of inheritance – application fee plus possible costs. Additionally, possibly translations and powers of attorney for matters from abroad.

What about tax if I live in the USA/UK/Germany?

You settle Polish SD-Z2 and any PIT from the sale in Poland regardless of your place of residence. Check the regulations of the country of residence separately (e.g., the USA taxes residents on worldwide income – including Polish tax from sales).

Fact-Check Summary

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