Inheriting Polish Real Estate via a U.S. Will: Key Steps

The inheritance of immovable property located in Poland under a U.S. will requires validation by a competent Polish court, as Poland has exclusive jurisdiction over real estate situated within its territory in succession matters.
 
U.S. wills are generally recognized in Poland provided they satisfy the formal validity requirements under either Polish law or the law of the place of execution; however, heirs are obliged to commence proceedings in Poland to obtain certification of the inheritance.
 
If a US citizen dies intestate (without a will) leaving real property situated in Poland, succession to that property is governed by the law of the state in which the deceased had his habitual residence at the time of death. However, if it is clear from all the circumstances of the case that, at the time of death, the deceased was manifestly more closely connected with a state other than the one of habitual residence, the law of that other state shall apply to the succession. Under Polish law, the estate devolves upon the surviving spouse and children of the deceased, with the spouse entitled to at least a one-quarter share.
 
Jurisdiction rules in Poland
 
Polish courts exercise exclusive jurisdiction for any real estate located in Poland, regardless of the testator's nationality or residence.
 
Inheritance proceedings occur at the court of the decedent’s last Polish residence. The court competent to handle inheritance proceedings is the district court at the decedent’s last habitual residence in Poland, which is typically their final address in Poland. If no such place can be established (e.g., the decedent did not permanently reside in Poland), jurisdiction lies with the district court at the location of the estate or part thereof - heirs may then choose among the district courts where the real property is located. In the absence of both bases, proceedings fall to the District Court in Warsaw. In each case, the motion for confirmation of inheritance pertains to the entire estate located in Poland. There is a nationwide register of inheritance (rejestr spadków) and each decision is entered into this register.
 
To sum up, even if the deceased left several properties in Poland in various locations, heirs are obliged to choose one court to cover all Polish assets to avoid suspensions under lis pendens rules.
 
Validity of U.S. Will
 
A last will and testament executed in the United States can be recognized as valid in Poland, provided it meets the formal requirements set out either by Polish law or by the law of the place where the will was made. Under Article 25 of the Polish Private International Law Act and Article 945 of the Polish Civil Code, a will is formally valid if it complies with the applicable law of the testator’s nationality, domicile, or the place of execution.
 
In practice, this means that a U.S. will is generally accepted in Poland if it satisfies the formal standards of the relevant U.S. state, such as proper signatures, attestation, or notarization. Polish courts, when conducting probate proceedings involving property located in Poland, will assess the will’s validity under these principles.
 
To use a U.S. will in proceedings before Polish authorities, several formalities must be observed:
 

• The original U. S. will (and any previously executed wills, if they exist) must be accompanied by an apostille issued under the Hague Convention, certifying their authenticity.
• A sworn translation into Polish is required for all documents submitted to court or notarial proceedings.
• If a U.S. probate order or similar document has been issued, it should likewise be apostilled and translated to facilitate the proceedings in Poland.

 
An important practical consideration arises when a U.S. will establishes a trust, as trusts have no direct legal equivalent in the Polish legal system. In such cases, assets located in Poland cannot be held “in trust.” Instead, the trust provisions are typically reinterpreted as bequests or legacies (zapis or zapis windykacyjny) to individual beneficiaries. Where real estate or other tangible assets in Poland are concerned, the trust may need to be dissolved or modified to comply with Polish property law requirements before ownership can be effectively transferred.
 
Required proceedings
 
In order to formalize succession rights concerning the estate left by a deceased person whose real estate is located in Poland, it is necessary to initiate inheritance proceedings before a competent District Court or, if the matter is undisputed and all statutory and testamentary heirs are in full agreement, to obtain a Certificate of Inheritance (poświadczenie dziedziczenia) before a Polish notary public.
 
When applying to the court for a decision on confirmation of inheritiace, or alternatively to the notary for the issuance of a notarial certificate, the following documents must be submitted:
 

• The original U.S. will (and any previously executed wills, if they exist), duly legalized or apostilled and provided with a sworn translation into Polish.
• The death certificate of the deceased, also duly legalized/apostilled and translated.
• Appropriate proofs of family relations and civil status (e.g., birth and marriage certificates of heirs).
• Documentation concerning assets forming part of the Polish estate, in particular real property extracts.

 
The proceedings cover the entire estate situated in Poland, not individual assets. Once the court decision or the notarial certificate confirming the acquisition of inheritance has been issued and become final, each heir must proceed to register their title to the inherited assets, notably by submitting an application for an update of the land and mortgage register.
 
Inheritance tax
 
Poland imposes inheritance tax (podatek od spadków) based on the relationship between the deceased and the heir, as well as the value of the inherited assets. The tax is applied to assets located in Poland regardless of the nationality or residence of the deceased or the heirs.
 
Heirs eligible for tax exemption i.e. the spouse, descendants (children, grandchildren, great-grandchildren), ascendants (parents, grandparents, great-grandparents), stepchild, siblings, stepfather, and stepmother - must file form SD-Z2 within 6 months from the date the inheritance is confirmed (e.g., final court decision or notarial certificate of inheritance).
 
Heirs not eligible for exemption file form SD-3 within 1 month from the same confirmation date to declare assets in Poland and request a tax assessment. The tax office issues a decision assessing the amount, typically within one month of SD-3 submission. The tax should be paid within 14 days from receiving this decision.
 
Conclusions
 
Cross-border probate cases are often complex. When a person who lived in the United States leaves a will governed by the law of a particular state - such as Arizona, Florida, or Texas - Polish courts usually apply that state’s inheritance law during probate proceedings in Poland. To do so, judges sometimes request information from the U.S. Embassy or rely on materials provided by the parties.
 
In practice, it’s common for the parties to submit expert opinions or certified translations of the relevant U.S. state probate laws to help the court handle the case. Because of the differences between U.S. (common law) and Polish (civil law) systems, these proceedings can be challenging and require an attorney familiar with both legal frameworks.