Formalities After the Death of a Loved One — Complete Checklist 2026

Table of Contents

• Introduction
• The first 24–72 hours — medical and official documents
• The first 30 days — key formalities
• Within 12 months — burial allowance and inheritance
• Deadlines table — complete schedule of formalities
• Frequently Asked Questions
• Summary
• Related Articles

Introduction

We understand that you are going through one of the most difficult moments in your life. Losing a loved one is a pain that is hard to put into words — and at the same time, reality demands that you deal with a great many official and legal matters. We want this article to serve as your practical guide, helping you work through the formalities after the death of a loved one step by step, without unnecessary stress or feelings of being overwhelmed.

Formalities after the death of a loved one is a subject nobody wants to think about in advance — yet when the moment comes, the list of obligations turns out to be very long. From obtaining the medical death certificate (karta zgonu), through registration at the registry office (urząd stanu cywilnego), to notifying the bank, employer and insurance companies — every step has its own deadline and required documents.

In this article we have gathered all the formalities that need to be handled in Poland in 2026 after the death of a loved one. We have arranged them chronologically — from tasks required within the first hours, through the first weeks, all the way to matters for which you have several months. You will find specific deadlines, form names, institutional addresses and advice on what to do first.

This guide is intended for anyone who has just lost a loved one — a spouse, parent, child or sibling — and must face the formalities without knowing where to begin. Our goal is to help you organise these matters so that you can focus on what matters most — being close to your family and grieving at your own pace.

While handling formalities — it is worth finding a moment to commemorate your loved one. On Kinmory you can create a memory page where family and friends from around the world can add memories and photos.

The first 24–72 hours — medical and official documents

Within the first three days after the death you need to obtain the medical death certificate (karta zgonu) from a doctor and register the death at the registry office (urząd stanu cywilnego), which will issue the official death registration certificate (akt zgonu). Without this certificate you cannot organise a funeral, apply for the burial allowance from ZUS or begin any inheritance proceedings. This is the absolute first and most important step.

Medical death certificate (karta zgonu) — who issues it and when

The medical death certificate (karta zgonu) is a medical document that forms the basis for registering the death at the registry office. It is issued by the doctor who certified the death.

Who issues the medical death certificate?

How to obtain the medical death certificate?

If the death occurred in hospital, the certificate is typically prepared by the hospital's administration — you simply need to visit the reception desk or the ward's secretariat. If the person died at home, you should call the family doctor or — during night hours and holidays — the out-of-hours medical service at 116 117. In emergencies, call the ambulance service first (112 or 999).

The medical death certificate is issued in two copies:

• Copy for the registry office — needed for death registration
• Copy for statistical purposes — sent to GUS (Central Statistical Office)

The doctor should issue the certificate immediately after certifying the death. Under Polish law, death should be certified within 12 hours of the moment of death (or the discovery of the body). The certificate is issued free of charge.

Death registration certificate (akt zgonu) — registry office (deadline: 3 days)

The death registration certificate (akt zgonu) is the primary official document confirming the death of a person. Death registration is carried out at the registry office (urząd stanu cywilnego, USC) that has jurisdiction over the place of death — not the deceased's place of residence.

Deadline: the death must be reported to the USC within 3 days of the date of death. If the death resulted from an infectious disease, the deadline is reduced to 24 hours.

Who may report the death? The deceased's closest family: spouse, lineal descendants (children, grandchildren), lineal ascendants (parents, grandparents), collateral relatives (siblings) — as well as any other person present at the death or notified of it. A funeral home may also report the death on the basis of a power of attorney from the family.

Required documents:

• Medical death certificate (original, copy for the USC)
• Deceased's identity card (for cancellation)
• Identity card of the person reporting the death
• Deceased's marriage certificate (if applicable — helpful but not always required)

After registration the USC issues:

• Abridged copy of the death certificate (odpis skrócony aktu zgonu) — 1 copy free of charge
• Full copy of the death certificate (odpis zupełny aktu zgonu) — on request (stamp duty 33 PLN)

It is worth requesting several abridged copies straight away (22 PLN for each additional copy) — they will be needed for the bank, ZUS, insurer, employer and inheritance matters.

Contacting a funeral home

Alongside the official formalities, you should contact a funeral home (zakład pogrzebowy). Many funeral homes offer assistance not only with organising the ceremony but also with handling formalities — transport of the body, preparing cremation or burial documents, and sometimes even reporting the death at the USC.

When choosing a funeral home, it is worth comparing offers from at least two or three companies. The cost of a funeral in Poland in 2026 ranges from approximately 5,000 PLN (the simplest funeral) to over 20,000 PLN — details can be found in our article on funeral costs in Poland in 2026. If the deceased served in the military, the family may apply for a military funeral — the procedure and entitlements are described in our article Military funeral in Poland.

The first 30 days — key formalities

Within the first month after the death you should notify the deceased's employer, bank, insurer and telephone and utility providers, and apply for compassionate leave if needed. These steps prevent charges from accruing for services the deceased is no longer using and protect the family's assets from unnecessary legal complications.

Notifying the deceased's employer

If the deceased was employed, the employer should be notified as soon as possible. The employer is obliged to:

• Deregister the deceased from social insurance (ZUS) within 7 days of the date of death
• Pay the family any outstanding salary for the period worked
• Pay the cash equivalent for unused annual leave
• Issue a certificate of employment (świadectwo pracy) — upon the family's request
• Pay a post-mortem severance payment (odprawa pośmiertna), if applicable

Post-mortem severance payment (odprawa pośmiertna) is a benefit the employer pays to the family of a deceased employee. Its amount depends on the length of service:

The post-mortem severance payment is due to the spouse and other family members who meet the conditions for a survivor's pension (renta rodzinna), in accordance with Article 93 of the Labour Code (Kodeks pracy). The payment is exempt from income tax.

Compassionate leave — how many days are you entitled to

If you are employed under an employment contract (umowa o pracę), you are entitled to paid compassionate leave. Its duration is set out in the Regulation of the Minister of Labour and Social Policy:

• 2 days — in the event of the death of a spouse, child, parent, stepfather or stepmother
• 1 day — in the event of the death of a sibling, father-in-law, mother-in-law, grandparent or another dependent or person under the employee's direct care

The employer may not refuse compassionate leave. The request can be made verbally, although it is advisable to confirm it in writing or by email. The leave should be taken during the period directly connected with the event — in practice this means the days before the funeral, the day of the funeral or a few days afterwards.

Closing and managing bank accounts

The bank must be notified of the account holder's death immediately. This is important for several reasons:

• It prevents unauthorised transactions
• It stops standing orders and direct debits
• It protects the funds in the account until inheritance matters are settled

What happens to the account after the bank is notified?

The account is not automatically closed. The bank blocks access to the account — the funds remain until the heirs present one of the following documents:

• A legally binding court ruling on the acquisition of inheritance (postanowienie sądu o stwierdzeniu nabycia spadku)
• A notarial deed of certification of inheritance (akt poświadczenia dziedziczenia)

The heirs can then withdraw the funds or transfer them to their own accounts. If the deceased held accounts at several banks, each must be notified separately.

Payable-on-death instruction (dyspozycja na wypadek śmierci): It is worth checking whether the deceased filed a payable-on-death instruction with the bank (under Article 56 of the Banking Law). If so, the designated persons can withdraw funds without waiting for inheritance proceedings, up to an amount not exceeding twenty times the average monthly salary.

Life insurance — filing a claim

If the deceased held a life insurance policy, the beneficiaries (persons named in the policy) should file a claim with the insurer as soon as possible.

Documents required to file a claim:

• Death registration certificate (akt zgonu)
• Copy of the insurance policy (or policy number)
• Identity card of the person filing the claim
• Claim form (available from the insurer)
• Medical documentation regarding the cause of death (in some cases)

The insurer has 30 days from the date the claim is filed to pay out the benefit. The deadline may be extended if the circumstances of the event need to be clarified.

Subscription contracts and bills — what to cancel

Within the first month it is worth reviewing all of the deceased's contracts and obligations and taking the appropriate steps:

Note on tenancy agreements: If the deceased was the main tenant, persons living in the same household (spouse, children) succeed to the tenancy by operation of law (Article 691 of the Civil Code / Kodeks cywilny). There is no need to conclude a new agreement — but it is advisable to notify the landlord and ensure the documentation is updated.

Note on loans: The death of a borrower does not automatically cancel the debt. The obligation to repay passes to the heirs, unless the loan was covered by life insurance — in which case the insurer pays off the remaining balance.

Did you know? Between one formality and the next, it is worth thinking about something lasting. On Kinmory you can create a memory page — a digital memorial where family and friends from around the world can add memories, photos and condolences.

Within 12 months — burial allowance and inheritance

The burial allowance application to ZUS must be filed within 12 months of the date of death. A decision on whether to accept or reject the inheritance must be made within 6 months of learning of one's entitlement to inherit. These are the two most important matters that require timely action — missing these deadlines can result in the loss of financial entitlements or the unwanted inheritance of debts.

Burial allowance — Z-12 application to ZUS

The burial allowance (zasiłek pogrzebowy) is a one-time benefit from the Social Insurance Institution (Zakład Ubezpieczeń Społecznych, ZUS) available to the person who covered the funeral costs. In 2026 it amounts to 7,000 PLN (a flat-rate sum, regardless of the actual funeral costs).

Who can receive the burial allowance?

The allowance is available to any person (or institution) that covered the funeral costs of:

• A person insured by ZUS (employee, self-employed person)
• A person receiving a pension or disability benefit
• A person receiving sickness benefit, rehabilitation benefit, maternity benefit or an allowance equivalent to maternity benefit
• A family member of an insured person or a pensioner

In the case of the death of a soldier, veteran or uniformed services officer, separate regulations apply to both the allowance and the organisation of the ceremony — details are described in our article Military funeral in Poland — who is entitled and how to apply.

Detailed information about the burial allowance, including instructions for completing the Z-12 form, can be found in our article: Burial allowance from ZUS in 2026 — who is eligible and how to apply.

Documents required for the Z-12 application:

• Z-12 application form (ZUS form)
• Abridged copy of the death registration certificate
• Original funeral receipts (or certified copies)
• Documents confirming kinship or affinity with the deceased (e.g. marriage certificate, birth certificate)
• Certificate from the contribution payer confirming the deceased's pension and disability insurance coverage

Deadline: the Z-12 application must be filed within 12 months of the date of death. After this deadline the right to the allowance is forfeited and cannot be reinstated.

The application can be submitted in person at a ZUS branch, by post or via the ZUS Electronic Services Platform (PUE ZUS). ZUS has 14 days to process the application and pay the allowance (the deadline was reduced from 30 days as of 1 January 2026).

Inheritance — acceptance, rejection, benefit of inventory

The question of inheritance is one of the most important formalities after the death of a loved one. Heirs must make their decision within 6 months of the day they learned of their entitlement to inherit (usually the date of the deceased's death).

Three options regarding inheritance:

Important: Since 2015, Polish law provides that the failure to make a declaration within the 6-month period is equivalent to acceptance with benefit of inventory (previously it meant simple acceptance). This protects heirs from unlimited liability for debts.

How to formally accept or reject the inheritance?

A declaration of acceptance or rejection of inheritance can be made:

• Before a district court (sąd rejonowy) having jurisdiction over the declarant's place of residence or stay (fee: 100 PLN)
• Before a notary (notariusz) (notarial fee: approximately 50 PLN + VAT)

Confirmation of acquisition of inheritance — formal confirmation of the circle of heirs — can be obtained:

• Through the courts: a court ruling on the acquisition of inheritance (fee: 100 PLN, waiting time: from several weeks to several months)
• Through a notary: a notarial deed of certification of inheritance (akt poświadczenia dziedziczenia) (cost: approximately 150–400 PLN + VAT, typically completed within 1–2 weeks)

The notarial route is faster but requires the presence and consent of all heirs. The court route is necessary when the heirs cannot reach an agreement or when the inheritance is based on a contested will.

Survivor's pension after the deceased

After the death of a person receiving a pension or disability benefit, ZUS must be notified. ZUS suspends payment of the benefit from the month following the month of death.

A survivor's pension (renta rodzinna) may be available to eligible family members of the deceased pensioner, disability benefit recipient or insured person:

• Spouse — if at the time of the partner's death they had reached the age of 50, were incapable of work, or are raising a child entitled to a survivor's pension
• Children — biological, adopted and foster children — up to the age of 16 (or 25 if in education)
• Parents — if the deceased was directly contributing to their maintenance immediately before death

The survivor's pension application is filed at a ZUS branch using form ZUS ERR. The application must be accompanied by, among others, the death registration certificate, documents confirming kinship and documents relating to the deceased's entitlements.

Tax return for the deceased

The deceased's final tax return is the responsibility of the heirs. If the person died during the tax year, the heirs should be aware of the following:

• Income tax (PIT): The return for the year in which the death occurred is prepared by the tax office on the basis of information from payers. Heirs are not required to file a return but may do so if they wish to claim a tax refund.
• Inheritance and gift tax (podatek od spadków i darowizn): Persons in Tax Group I (spouse, children, parents, siblings, grandparents, grandchildren, stepchildren, stepfather, stepmother) may be exempt from tax after filing form SD-Z2 within 6 months of the court ruling on the acquisition of inheritance becoming legally binding or the notarial deed of certification of inheritance being registered.

Deadlines table — complete schedule of formalities

The table below provides a complete schedule of formalities after the death of a loved one. We recommend printing it and ticking off each item as it is completed.

Data current as of March 2026. Deadlines and required documents may change — we recommend verifying with the relevant institutions.

Frequently Asked Questions

What documents do you need to bring to the registry office?

To register a death at the registry office (urząd stanu cywilnego), you need the medical death certificate (karta zgonu) issued by a doctor, the deceased's identity card (if available) and the identity card of the person reporting the death. The office will issue a certified copy of the death registration certificate (akt zgonu), which is required for all further formalities — organising the funeral, filing a burial allowance claim and settling inheritance matters.

Do you have to close the deceased's bank account?

The bank must be notified of the account holder's death immediately. The account is not automatically closed — the funds remain in the account until the inheritance has been legally settled. Heirs gain access to the account on the basis of a legally binding court ruling on the acquisition of inheritance or a notarial deed of certification of inheritance (akt poświadczenia dziedziczenia).

Who is liable for the deceased's debts?

The heirs are liable for the deceased's debts if they have accepted the inheritance. The inheritance can be rejected within 6 months of learning of one's entitlement to inherit. It is also possible to accept the inheritance with the benefit of inventory (z dobrodziejstwem inwentarza) — in that case, liability for debts is limited to the value of the inherited assets.

How much is the burial allowance from ZUS in 2026?

The burial allowance (zasiłek pogrzebowy) from ZUS in 2026 is 7,000 PLN. It is available to anyone who has covered the funeral costs of an insured person or a pensioner. The Z-12 application must be filed within 12 months of the date of death. The application requires a death registration certificate, funeral receipts and documents confirming the deceased's insurance status.

How many days of compassionate leave are you entitled to after a death?

Under Polish labour law, employees are entitled to 2 days of paid compassionate leave following the death of a spouse, child, parent, stepfather or stepmother. Following the death of a sibling, father-in-law, mother-in-law, grandparent or another dependent, the entitlement is 1 day. The leave is paid, and the employer may not refuse it.

Summary

Here are the key points to remember after the death of a loved one:

• Medical death certificate (karta zgonu) — obtain immediately from the doctor who certified the death
• Death registration certificate (akt zgonu) — register at the registry office within 3 days; request several copies
• Employer and leave — notify the deceased's employer; employees are entitled to 1–2 days of compassionate leave
• Bank — notify immediately of the account holder's death; check for a payable-on-death instruction
• Life insurance — file a claim as soon as possible
• Contracts and obligations — cancel subscription contracts, notify about loans
• Burial allowance — file the Z-12 application with ZUS within 12 months; amount: 7,000 PLN
• Inheritance — make a decision within 6 months; the most popular option is acceptance with benefit of inventory
• Inheritance tax — file form SD-Z2 within 6 months of the court ruling (Tax Group I — exempt)
• Checklist — print the deadlines table so that nothing is overlooked

Remember that not all formalities need to be dealt with straight away. Many matters can be delegated to a funeral home, a notary or a trusted family member. The most important thing is to know the deadlines and keep track of those that cannot be extended.

Related Articles

• Burial allowance from ZUS in 2026 — who is eligible and how to apply — a detailed guide to the Z-12 application
• Organising a funeral step by step — a practical guide — what to do and in what order
• Cost of a funeral in Poland in 2026 — how much does burial and cremation cost — current funeral service prices
• Military funeral in Poland — who is entitled and how to apply — formalities and entitlements for soldiers' families

While handling formalities — consider a digital memorial

Between one formality and the next, it is worth thinking about something lasting. On Kinmory you can create a memory page with photos and memories of your loved one. A digital memorial gathers a life story in one place that family and friends can return to at any time.

Create a memorial on Kinmory