Navigating Cross-Border Inheritance in Poland

Poland's vast diaspora - estimated at 20 million people of Polish origin worldwide - faces a growing challenge: inheriting valuable assets left by aging parents and grandparents who remain in Poland. From Warsaw apartments to rural family farms, these estates often spark complex cross-border succession cases. Governed by the Polish Civil Code and EU Succession Regulation 650/2012 (effective since 2015), these matters blend national rules with supranational flexibility. As Poland's population ages, emigrants must understand intestate succession, forced heirship (zachowek), and strategies to avoid disputes.
 
EU Framework: choosing the governing law

EU Regulation 650/2012 unifies cross-border succession across 27 member states (excluding Denmark, Ireland, and the UK post-Brexit). It applies if the deceased had assets in multiple EU countries or habitual residence abroad.
 

• Default rule: Polish law governs if the deceased's habitual residence was in Poland at death (Article 20). For emigrants' parents/grandparents living in Poland, this is nearly always the case.
• Choice of law: Under Article 22, the deceased may elect their national law (e.g., US or UK law) via a will or declaration.

 
Polish procedure

Emigrants inheriting Polish real estate face specific procedural requirements under Polish Civil Code to formalize ownership, as real property registration demands confirmation of inheritance rights via court or notary. Heirs must obtain either a court decision on inheritance acquisition (postanowienie o stwierdzeniu nabycia spadku) or a notarial certificate of inheritance (akt poświadczenia dziedziczenia) before registering the property in the land and mortgage register.

The court motion should be filed with the district court (sąd rejonowy) at the deceased's last domicile in Poland; if unknown, at the property's location or Warsaw as a fallback.

Notarial option requires all heirs' presence and consensus, with the notary registering the act electronically for equal legal force.
 
Intestate succession under Polish Civil Code (Articles 931-935)

When no will is left by the deceased, the Polish Civil Code prioritizes heirs in groups, ensuring family protection over individual preference. Spouses and descendants take precedence.
 

Group	Heirs	Share example
1st	Children (and spouse, if alive)	Equal shares; spouse gets minimum 1/4.
2nd (if no 1st group)	Spouse (1/2) + parents	E.g., no kids: spouse 1/2, parents 1/4 each.
3rd	Siblings (or their descendants)	Equal shares.
4th	Grandparents (or descendants)	Equal shares; distant relatives only if no closer kin.

 
Example: Jan, a Chicago-based emigrant, inherits from his Warsaw-based father. No will exists; Jan has one sibling, no spouse survives. They split 50/50 as 1st-group heirs. If a US stepmother claims, Polish law excludes her unless married under Polish rules.
 
Forced heirship: the zachowek safeguard (Articles 991-1002)

Poland's zachowek exemplifies limited testamentary freedom - unlike common-law systems favoring wills. Eligible heirs (children, spouse, parents) claim at least half their intestate share, regardless of disinheritance.
 

• Calculation: Zachowek base = statutory share × 1/2. E.g., disinherited child in 1st group (intestate: 1/3) gets 1/6 of estate value.
• Who qualifies: Direct descendants, spouse and parents
• Enforcement: Claim within 5 years of death or division (Art. 1007); payable in cash, not kind.
• Defenses: Reduced if claimant abandoned parent or committed crimes against them (Art. 1008).

 
Example: Maria in London inherits via will from her Polish grandmother, who bequeathed the family villa to a charity. Maria can claim zachowek from the charity as ½ of her statutory share.
 
Conclusion

Polish succession law stands as a bulwark for family equity, rooted in intestate succession groups and the unyielding zachowek (forced heirship). These mechanisms ensure children and spouses receive mandatory shares - typically half their intestate portion - regardless of a will. For the diaspora, this creates a minefield: assets straddling borders trigger conflicts between Polish rules and foreign jurisdictions, often leading to protracted disputes, tax pitfalls, and eroded family wealth.
 
Proactive planning is of paramount importance. As aging accelerates, consult specialists early to secure your Polish legacy.