Inheritance After the Death of a Loved One — Formalities, Succession and Probate Proceedings in Poland

Table of Contents

• Introduction
• What is an inheritance and what does it include?
• Who inherits — the order of statutory succession
• Wills — when they take priority and what types exist
• Probate proceedings — notary or court?
• The SD-Z2 form and inheritance tax — deadlines and exemptions
• Rejecting an inheritance — when and how to do it
• Frequently asked questions
• Summary
• Related articles

Introduction

We understand that you are going through an exceptionally difficult time. The loss of a loved one is an experience that demands tremendous strength from a family — and yet legal obligations do not wait, presenting you with a range of inheritance formalities that must be completed within strict deadlines. We hope this article will help you navigate the entire probate process in a clear and orderly way, without unnecessary stress or uncertainty.

Inheritance after the death of a loved one (spadek po smierci) is a subject that intertwines emotions with legal formalities. On one hand, there is grief and the need for time to process the loss. On the other, there are deadlines, forms, visits to the notary or the court, and questions about taxes and potential debts left by the deceased. Many heirs only learn about these obligations after the death of a loved one and feel overwhelmed by the sheer volume of information.

In this guide, we have gathered all the key information about inheritance formalities in Poland in 2026. We explain step by step: what an inheritance consists of, who inherits and in what order, what types of wills exist, how probate proceedings work at a notary and in court, when and how to file the SD-Z2 form, and when it may be worth considering rejecting the inheritance. Each section begins with a concise, direct answer — so the most important information is accessible at a glance.

This article is intended for anyone dealing with inheritance formalities after the loss of a spouse, parent, child, sibling, or other close family member. If you are looking for a general guide covering all formalities after a death, we invite you to read our article Formalities after the death of a loved one — complete 2026 checklist.

What is an inheritance and what does it include?

An inheritance (spadek) is the entirety of the property rights and obligations that pass to heirs upon the death of an individual (the deceased, known in Polish law as spadkodawca). The estate includes both assets — real estate, money, vehicles, company shares — and liabilities, meaning debts and financial obligations. The inheritance opens at the moment of the deceased's death and passes to the heirs automatically, regardless of whether they are aware of their entitlement.

What is included in an inheritance

An inheritance encompasses all property rights and obligations that do not expire upon death. This means that heirs inherit not only assets but may also inherit financial liabilities.

Assets — what can be inherited:

• Real estate — houses, flats, plots of land (nieruchomosci)
• Financial assets — bank accounts, cash, term deposits
• Vehicles — cars, motorcycles, other vehicles registered to the deceased
• Shares and stock — in limited liability companies (spolki z o.o.), joint-stock companies
• Securities — bonds, investment funds
• Receivables — amounts owed to the deceased by third parties
• Economic copyright — royalties, publication rights
• Movable property — jewellery, works of art, equipment, furnishings

Liabilities (debts) — what also passes to heirs:

• Bank loans and credit (unless covered by death insurance)
• Tax arrears
• Unpaid bills and obligations to contractors
• Rent arrears
• Guarantor obligations (zobowiazania z tytulu poreczen)

What is NOT included in an inheritance

Not all rights and obligations are subject to inheritance. By operation of law, the following do not form part of an estate:

• Strictly personal rights — e.g. the right to alimony, the right to use a dwelling under a personal easement (sluzebnosc osobista)
• Social insurance rights — pensions and disability benefits are not inheritable (though the spouse and children may apply for a family pension, or renta rodzinna)
• Bank instructions in the event of death — funds paid out under a bank death instruction (dyspozycja na wypadek smierci) do not form part of the estate
• Moral copyright — the right to authorship of a work (but economic copyright is inherited)

It is worth remembering that heirs are not obliged to accept the inheritance — they have the right to reject it. This is particularly important when there is reason to believe that the deceased's debts may exceed the value of the inherited assets.

Who inherits — the order of statutory succession

When the deceased did not leave a will, statutory succession as defined by the Polish Civil Code (Kodeks cywilny) applies. The spouse and children of the deceased inherit first in equal shares, with the proviso that the spouse's share cannot be less than one quarter of the entire estate. Subsequent groups of heirs only come into play when individuals in the preceding group are no longer alive or have rejected the inheritance.

Groups of statutory heirs

Polish inheritance law distinguishes several groups (circles) of heirs. Each successive group inherits only when there are no heirs from the preceding group.

Practical examples

Example 1 — spouse and two children: The deceased leaves a spouse and two children. Each of them inherits 1/3 of the estate (equal division; the spouse's share of 1/3 exceeds the required minimum of 1/4).

Example 2 — spouse and five children: The spouse inherits 1/4 of the estate (the statutory minimum), while the five children divide the remaining 3/4 among themselves — each receiving 3/20.

Example 3 — no children, parents alive: The spouse inherits 1/2 of the estate. Each of the deceased's parents inherits 1/4. If one parent is deceased, their share passes to the deceased's siblings.

Example 4 — a single person with no children: The parents inherit in equal shares (1/2 each). If the parents are deceased — siblings inherit. If siblings are also deceased — their descendants (nephews, nieces). Ultimately — the municipality of the deceased's last place of residence or the State Treasury.

Legitim (zachowek) — protection for closest family

Even if the deceased made a will and omitted the closest family members, they retain the right to a legitim (zachowek). A legitim is a monetary claim available to:

• The deceased's children (descendants)
• The spouse
• The deceased's parents

The amount of the legitim is 1/2 of the share that would have been due under statutory succession. For a person permanently unable to work or a minor descendant — 2/3 of the statutory share. The claim for a legitim expires after 5 years from the announcement of the will.

Wills — when they take priority and what types exist

A will (testament) always takes priority over statutory succession. If the deceased left a valid will, it — rather than the provisions of the Civil Code — determines who inherits and in what proportion. A will can be drawn up and revoked at any time during the testator's life, provided they have full legal capacity (pelna zdolnosc do czynnosci prawnych).

Types of wills in Polish law

Polish law provides for several forms of will. The most common are the holographic (handwritten) will and the notarial will. Each has different formal requirements, and failure to meet them renders the document invalid.

Important considerations

Holographic will — the most common and simplest, but also the easiest to challenge. It must be written entirely by hand (not on a computer, not on a typewriter), bear a signature and a date. The absence of a date does not automatically invalidate it, but may make it difficult to determine the sequence if multiple wills exist.

Notarial will — the safest form, difficult to challenge. The notary verifies the testator's identity, legal capacity and intent. The original will remains at the notary's office and is registered in the Notarial Register of Wills (Notarialny Rejestr Testamentow, NORT). We recommend this form particularly in cases involving complex financial situations.

Allographic will — rarely encountered in practice. It requires the presence of an official and two witnesses. Persons who are deaf, mute or blind cannot use this form.

Oral will — a special form, permissible only in exceptional circumstances (imminent fear of death, impossibility of drawing up a will in another form). The content must be confirmed by the witnesses within one year of the declaration being made.

When a will is invalid

A will is invalid if:

• It was drawn up by a person without full legal capacity
• It was drawn up under the influence of threats or a material error
• It does not meet the formal requirements of its type (e.g. a holographic will typed on a computer)
• The testator was not aware of the significance of their declaration (e.g. mental illness, dementia)

In cases of doubt regarding the validity of a will, the matter goes before the probate court. Invalidity of a will means that succession follows the statutory rules.

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Probate proceedings — notary or court?

Formal confirmation of inheritance rights can be obtained via two routes: through a notary (a deed of certification of inheritance, or akt poswiadczenia dziedziczenia) or through a district court (a court ruling on the declaration of inheritance). Both routes carry equal legal force but differ in waiting times, costs and procedural requirements. The notarial route is faster but requires the agreement of all heirs.

Deed of certification of inheritance — at the notary

The deed of certification of inheritance (akt poswiadczenia dziedziczenia, APD) is a fast and convenient way to confirm inheritance rights. The entire procedure typically takes from a few days to two weeks.

When can you use the notarial route?

• All heirs are known and appear in person before the notary
• All heirs agree on the circle of persons entitled to inherit and the division of the estate
• The deceased did not leave a special-form will (e.g. oral)
• There are no circumstances excluding the notary's jurisdiction (e.g. an estate with a foreign element)

Required documents:

• Death certificate of the deceased (akt zgonu)
• Birth certificates of heirs (or marriage certificates if there has been a change of surname)
• Marriage certificate of the deceased (if they were married)
• Will — if one exists
• Heirs' declarations on acceptance or rejection of the inheritance (if not yet submitted)
• Identity documents of all heirs
• PESEL number of the deceased

Costs at the notary:

The notary draws up the APD and automatically registers it in the Inheritance Register (Rejestr Spadkowy).

Declaration of inheritance — in court

Court proceedings are necessary when heirs cannot reach an agreement, when a will is contested, or when other circumstances prevent the preparation of an APD at the notary.

Application for a declaration of inheritance (stwierdzenie nabycia spadku):

• Filed with the district court (sad rejonowy) with jurisdiction over the deceased's last place of residence
• The court fee is 100 PLN (fixed, regardless of the estate's value)
• The application may be filed by anyone with a legal interest — an heir, creditor or legatee

Course of court proceedings:

1. Filing the application with attachments (civil status records, will)
2. Setting of a hearing date (waiting time: from several weeks to several months, depending on the court)
3. Hearing — the court interviews the applicant and participants, examines the will, establishes the circle of heirs
4. Issuance of a ruling on the declaration of inheritance
5. The ruling becomes final (21 days from service, if no appeal is lodged)

Comparison of both routes:

In practice, most families where there are no disputes choose the notarial route due to its speed and convenience.

After obtaining confirmation of inheritance rights

With a final court ruling or a notarial deed of certification of inheritance, heirs can:

• Gain access to the deceased's bank accounts
• Register property ownership in the land and mortgage register (ksiega wieczysta) (fee: 200 PLN)
• Re-register vehicles in their name
• File the SD-Z2 form with the tax office (to obtain the tax exemption)
• Carry out a division of the estate (dzial spadku) — the physical partition of inherited assets among the heirs

The SD-Z2 form and inheritance tax — deadlines and exemptions

Members of the deceased's immediate family (the so-called zero tax group, or zerowa grupa podatkowa) can be completely exempt from inheritance and gift tax, provided they file the SD-Z2 form with the tax office within 6 months of the court ruling on inheritance becoming final or the notarial deed of inheritance being registered. Failure to file the SD-Z2 within the deadline means the loss of the right to the exemption.

Who is exempt from tax

The zero tax group includes the closest relatives of the deceased:

• Spouse
• Descendants (children, grandchildren, great-grandchildren)
• Ascendants (parents, grandparents)
• Siblings
• Stepchildren (pasierbowie)
• Stepfather (ojczym) and stepmother (macocha)

Individuals in this group can inherit assets of any value without tax, provided the SD-Z2 is filed on time.

Tax groups and rates

If an heir does not belong to the zero tax group, the following rules apply:

Tax-free amounts current as of 2026. Tax rates are progressive and depend on the value of the acquisition above the tax-free threshold.

How to complete and file the SD-Z2

Deadline: 6 months from the date the court ruling on inheritance becomes final or from the date the notarial deed of certification of inheritance is registered.

Where to file: The tax office (urzad skarbowy) with jurisdiction over the heir's (acquirer's) place of residence.

Required documents:

• Completed SD-Z2 form (available on the Ministry of Finance website and at tax offices)
• Final court ruling on inheritance or notarial deed of certification of inheritance
• Documents confirming kinship (birth certificates, marriage certificates)
• Documents confirming the value of acquired assets (e.g. property valuation, bank statement)

The SD-Z2 form step by step:

1. Part A — identification data of the acquirer (heir): first name, surname, PESEL number, residential address
2. Part B — data concerning the deceased and the type of acquisition: the deceased's name and surname, date of death, family relationship
3. Part C — list of acquired assets and property rights: real estate, financial assets, vehicles, movable property — with their market values
4. Part D — declaration and signature of the acquirer

The form can be submitted in person, by post or electronically via the e-Deklaracje platform.

Consequences of failing to file the SD-Z2 on time: If an heir from the zero tax group does not file the SD-Z2 form within 6 months, they lose the right to full exemption. They then become liable for tax under the general rules for Tax Group I — taking into account the tax-free amount and progressive rates.

Rejecting an inheritance — when and how to do it

An heir who knows or suspects that the deceased's debts exceed the value of the assets can reject the inheritance within 6 months of learning of their entitlement to inherit. Rejecting the inheritance means the heir is treated as if they had not survived the opening of the estate — they inherit neither assets nor liabilities. The declaration of rejection is made before a district court or a notary.

Three options regarding an inheritance — comparison

How to reject an inheritance

Deadline: 6 months from the day the heir learned of the basis for their entitlement to inherit (Article 1015 of the Civil Code). This is most commonly the date of the deceased's death.

Where to submit the declaration:

• At a notary — cost: approx. 50 PLN net + VAT (fast, no need to wait for a court date)
• At the district court — fee: 100 PLN (requires filing an application and waiting for a hearing)

Required documents:

• The heir's identity document
• Death certificate of the deceased (akt zgonu)
• Documents confirming kinship (birth certificate, marriage certificate)

Rejecting an inheritance and children — mind the deadlines

This is an issue that many heirs overlook. If a parent rejects the inheritance, the entitlement passes to their children (the deceased's grandchildren). In the case of minor children, the parents must:

1. Obtain consent from the family court (sad rodzinny) to reject the inheritance on the child's behalf
2. After obtaining consent — submit a declaration of rejection of the inheritance on the child's behalf before a court or notary

The deadline for minors runs from the day the parent (legal representative) learned of the child's entitlement to inherit — i.e. from the day they submitted their own declaration of rejection. Parents have 6 months to file the application with the family court and reject the inheritance on the child's behalf. Since 15 November 2023, a provision applies under which filing the application for family court consent suspends the running of the deadline for submitting the declaration of rejection.

Neglecting this step can result in a minor child inheriting debts (although with the benefit of inventory).

Acceptance with benefit of inventory — the default option since 2015

It is important to emphasise that since 18 October 2015, the rule applies that failure to submit a declaration within the 6-month period means acceptance of the inheritance with the benefit of inventory (Article 1015 para. 2 of the Civil Code). Previously, failure to make a declaration resulted in simple acceptance — which could lead to unlimited liability for debts.

Acceptance with the benefit of inventory means that the heir is liable for the deceased's debts only up to the value of the assets they have inherited. This requires the preparation of an inventory (by a court enforcement officer, or komornik) or an inventory declaration (by the heir themselves). This legal change significantly improved the protection of heirs, particularly those who were unaware of the deceased's financial obligations.

Frequently asked questions

How long does an heir have to accept or reject an inheritance?

An heir has 6 months to submit a declaration of acceptance or rejection of the inheritance. This period runs from the day the heir learned of their entitlement to inherit — most commonly from the date of the deceased's death. If no declaration is made within this period, the inheritance is deemed accepted with the benefit of inventory (Article 1015 of the Civil Code, or Kodeks cywilny). This means liability for debts is limited to the value of the inherited assets.

How much does probate cost at a notary and in court?

A notarial deed of certification of inheritance costs approximately 50 to 200 PLN net per heir, plus 23% VAT and copy fees. The total cost for one heir is typically 150-400 PLN gross. Court proceedings for a declaration of inheritance carry a fixed fee of 100 PLN, regardless of the estate's value or the number of heirs. The notarial route is faster (1-2 weeks) but requires the presence and agreement of all heirs.

Who inherits if there is no will?

When there is no will, statutory succession under the Polish Civil Code applies. The spouse and children of the deceased inherit first in equal shares, with the proviso that the spouse's share cannot be less than 1/4 of the entire estate. If the deceased had no children, the spouse and parents inherit. If the parents are deceased, their share passes to the deceased's siblings and their descendants.

What is the SD-Z2 form and when must it be filed?

The SD-Z2 form (formularz SD-Z2) is a declaration of acquisition of property or property rights, filed with the tax office to obtain exemption from inheritance and gift tax. Members of the so-called zero tax group (spouse, children, parents, siblings, grandparents, grandchildren, stepchildren, stepfather, stepmother) must file the SD-Z2 within 6 months of the court ruling becoming final or the notarial deed of inheritance being registered. Failure to file the form on time means the loss of the right to full exemption.

Can an inheritance be rejected after the 6-month deadline?

As a general rule — no. After the 6-month period expires, the inheritance is considered accepted with the benefit of inventory. An exception exists when the heir acted under the influence of a material error or threat — in that case, they may seek relief from the consequences of not making a declaration by filing a statement before a court within one year of discovering the error. In practice, such cases are rare and require proof that the heir could not have known the state of the deceased's estate earlier.

Summary

Here are the key points regarding inheritance after the death of a loved one in Poland:

• An inheritance (spadek) includes both assets (real estate, money, vehicles) and liabilities (loans, arrears) of the deceased
• Statutory succession — when there is no will, the spouse and children inherit first; the spouse's share cannot be less than 1/4
• A will (testament) takes priority over statutory succession; the safest form is a notarial will
• Probate proceedings — two routes: notary (APD — faster, 150-500 PLN, requires all heirs' agreement) or court (100 PLN, necessary when there are disputes)
• The 6-month deadline — to submit a declaration of acceptance or rejection of the inheritance (Article 1015 of the Civil Code); no declaration = acceptance with the benefit of inventory
• The SD-Z2 form — file with the tax office within 6 months of the court ruling or APD; members of the zero tax group (spouse, children, parents, siblings) are exempt from tax
• Rejecting an inheritance — protects against debts, but remember that rejection must also be done on behalf of minor children (requires family court consent)
• Acceptance with the benefit of inventory — the default option since 2015, limiting liability for debts to the value of inherited assets

Information current as of March 2026. Inheritance law may change — in complex matters, we recommend consulting a notary or a lawyer specialising in inheritance law.

Related articles

• Formalities after the death of a loved one — complete 2026 checklist — step-by-step guide to all documents and deadlines
• Death certificate — how to obtain one and what it is needed for — registering a death at the civil registry office
• Funeral allowance from ZUS in 2026 — who is eligible and how to apply — the Z-12 form and required documents
• Cost of a funeral in Poland in 2026 — burial and cremation prices — current funeral service prices

While handling formalities — consider a digital memorial

Inheritance matters are a lengthy process that can span many months. During this time, it is worth also thinking about creating a lasting tribute to your loved one. On Kinmory, you can create a digital memorial — a memory page with photos, memories and a life story that the family can return to at any time.

Create a memory page on Kinmory