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Inheritance by foreigners in Poland is possible, as Polish law does not set any restrictions on inheritance by non-Polish citizens. This does not mean, however, that a foreigner who inherits property in Poland has no formalities.

The Polish legal system knows two basic inheritance methods: testamentary and statutory. Testamentary inheritance takes place on the basis of a will drawn up by the deceased.

Statutory succession takes place in a situation where the deceased has left no will. The Polish Civil Code then stipulates who, and in what order, may become an heir. 

 

Who can be a statutory heir?

  • the testator's children and spouse are the first to be called to the legal succession;
  • if the testator's child has not lived to see the opening of the succession, his/her children (or further descendants) are entitled to the statutory succession instead;
  • in the absence of the testator's descendants, the spouse and his/her parents are entitled to the statutory succession;
  • in the absence of the testator's descendants and spouse, the whole inheritance falls to his/her parents;
  • if one of the testator's parents did not live to see the opening of the succession, the testator's siblings shall be entitled to the statutory succession (and if one of the siblings is dead, his/her descendants shall be entitled to the statutory succession);
  • in the absence of the testator's descendants, parents, siblings and their descendants, the testator's spouse becomes the sole heir;
  • in the absence of the testator's descendants, spouse, parents, siblings and their descendants, the testator's grandparents become the sole heirs (and if one of the grandparents is deceased, his/her descendants become the sole heirs)
  • in the absence of the testator's spouse and relatives called to the succession by law, the stepchild is called to the statutory succession.

How can a foreigner become an heir in Poland?

Being in the group of heirs does not automatically mean that in the eyes of the law an heir (a foreigner) is entitled to act as e.g. the owner of inherited property. The Polish legal system distinguishes two key succession stages:

  1. ascertainment of succession - it is a formal confirmation that a given person has inherited from the deceased.The confirmation of inheritance acquisition means that, as a result of such a confirmation, the heirs and their share in the entire inheritance are identified.  The ascertainment of succession does not yet result in the division of the testator's property among the heirs;
  2. division of the inheritance - this is the actual division of the assets left by the testator between the heirs. The heirs can make such a division in two different ways:
    1. longer - proceeding to court to ascertain the succession (the case takes several months)
    2. shorter - obtaining a deed of succession from a notary (one visit lasting about 1 hour is enough, depending on the number of heirs, the number of wills left by the deceased and how much time has passed since death).

What documents will I need to obtain an ascertainment  of succession?

The documents to be sent to the court or presented to the notary are pretty much the same. You will need the civil status records of the deceased and of the heirs, a will or wills if there are several (note: invalid, revoked and amended wills must also be produced), and the deceased's PESEL number (certificate of PESEL number issued by the municipality, or an identity card with a cut corner i.e. physically cancelled).

Does the visit to the court or notary end the matter?

After a visit to the court or notary, the heir has several obligations:

  1. report the inheritance to the tax office;
  2. if the inheritance includes real estate, to:
    1. report to the relevant municipality to file the real estate tax information
    2. apply to the court to disclose the change of ownership in section II of the Land and Mortgage Register;
  3. if the inheritance includes a cooperative ownership right to residential premises - report the acquisition to the relevant housing cooperative;
  4. if the inheritance includes e.g. a car - report the change to the relevant municipal office (relevant traffic division).

Can the inherited assets be sold straight away?

In order to sell real estate or a cooperative member's ownership right to residential premises, for which the form of a notarial deed is required, it is first necessary to obtain a certificate from the appropriate head of the tax office stating that the succession and donation tax has not occurred, has been paid or is already time-barred.

Moreover, if we want to sell a co-operative ownership right to residential premises, which has the Land and Mortgage Register established, it will be necessary, first of all, to enter the heirs in Section II of the Land and Mortgage Register.

In order for a foreigner to inherit real estate located in Poland, do I need a permit from the minister competent for internal affairs?

No, as long as we are dealing with inheritance or legacy by vindication by persons entitled to statutory inheritance. In such cases, the Act on the Acquisition of Real Estate by Foreigners is not applicable (Article 7, paragraph 2 of the Act).