Inheriting in Poland When You Live in the UK: Steps

The Polish Genealogist Updated on

If a relative has died in Poland and left a flat, land or a bank account, you cannot simply ask for the asset to be transferred to you. Polish banks, land registry courts and tax offices first need an official document naming the heirs. There are two: a notarial certificate of succession (akt poświadczenia dziedziczenia) and a court decision confirming the acquisition of the inheritance (postanowienie o stwierdzeniu nabycia spadku).

For an heir living in the UK, the work comes down to four things: the six-month decision to accept or disclaim, documents proving your relationship to the deceased, signing papers in a form Poland accepts, and the Polish tax office. This guide is general information, not legal advice.

Two ways to confirm who inherits

Both routes end in the same place. A notarial certificate that has been entered in the national Register of Successions (Rejestr Spadkowy, run by the National Council of Notaries) has the same effect as a final court decision. Neither can be issued earlier than six months after the death, unless every known heir has already declared whether they accept or disclaim.

The notarial certificate of succession

Any Polish notary can draw up the certificate, which is usually the faster route. Before doing so, the notary writes a succession record with the participation of everyone who could be a statutory or testamentary heir, and all of them must ask for the certificate together. The notary will refuse if a possible heir is missing, if a will has not been opened, if an earlier certificate or court decision exists, or if Polish authorities lack jurisdiction. Special wills (such as an oral will) also rule it out.

An heir can also confirm a draft succession record in a separate statement before a notary, so not everyone has to attend on the same day. Heirs abroad often take part through an attorney. Ask the notary in advance what they will accept.

The court decision

Anyone with an interest can apply to the district court for the deceased’s last habitual residence (the sąd spadku). The court holds a hearing and summons the applicant and the people who could be heirs, including the spouse, children, parents and siblings. This is the route when the family disagrees, an heir cannot be found or will not cooperate, a will is disputed, or jurisdiction is unclear. It normally takes longer, and a Polish lawyer (adwokat or radca prawny) can represent you.

The six-month deadline to accept or disclaim

Polish law gives each heir three options: simple acceptance (you answer for the deceased’s debts without limit), acceptance with the benefit of inventory (your liability for debts is limited to the value of the assets in the inventory) or disclaimer. The declaration can be made within six months of the day you learned of the grounds of your entitlement, which is not always the date of death. It cannot be made conditionally and cannot be withdrawn.

If you do nothing within those six months, you are treated as having accepted with the benefit of inventory. That default protects most heirs from inheriting more debt than assets, but it is still an acceptance. If you want to disclaim, for example because the estate is in debt, you must act before the deadline. A disclaimed share can pass to the disclaiming heir’s own descendants, who then face the same decision.

The declaration is made before a Polish court or notary, orally or in writing with an officially certified signature. From the UK, the usual way is to prepare the written declaration and have your signature certified at the Polish consulate, booked through e-Konsulat. The consulate’s guidance says the certified declaration must then be lodged with the succession court within the six-month period for it to take effect. The consul certifies the signature only: consuls do not act for heirs in succession cases.

Signing in the UK: powers of attorney and apostilles

Most UK-based heirs appoint someone in Poland, often a relative or a lawyer, to attend the notary or court for them. Under the Civil Code, a power of attorney to accept or disclaim an inheritance must be in writing with an officially certified signature. There are two common ways to get that certification in the UK:

  • at the Polish consulate, where the consul certifies your signature on a document in Polish or English;
  • before a UK notary public, after which the document is given an apostille by the UK Legalisation Office (part of the Foreign, Commonwealth and Development Office). The UK and Poland are both parties to the 1961 Hague Apostille Convention.

Some acts need more. The consulate warns that Polish law can require a power of attorney in the form of a notarial deed, for example to sell property or divide the estate. Ask the Polish notary or lawyer what form and wording they need before you sign, and check the current apostille fee on GOV.UK.

Documents checklist

The notary attaches the deceased’s death certificate and the civil status records of the statutory heirs to the succession record. A court asks for the same evidence. Polish courts and notaries work in Polish, and a court can require a sworn translation (tłumaczenie przysięgłe) of any document in another language.

DocumentWhere it comes fromNotes
Death certificate of the deceasedPolish civil registry office (USC)A full copy (odpis zupełny) is safest. See our guide to death records from Poland.
Polish birth and marriage records linking you to the deceasedPolish civil registry offices or state archivesIssued to close relatives or anyone showing a legal interest. Older entries may be in the state archives.
UK birth and marriage certificates for UK-born links in the chainGRO or the local register officeFull certificates, with an apostille and a sworn Polish translation.
Will, if there is oneThe family or a Polish notaryThe notary or court opens and announces an unopened will.
Your passportYouNeeded at the consulate and by the notary or court.
Power of attorneySigned at the consulate or before a UK notary with an apostilleAgree the wording with the Polish notary or lawyer first.
Asset detailsThe family, the bank, the land registerFor property, the land and mortgage register number (numer księgi wieczystej) helps.

Our guides on preparing UK documents for Poland and on proving kinship with Polish records explain these steps in more detail. A notary or court may accept an apostilled UK certificate as it is. Transcribing it into the Polish civil register is a separate procedure, compulsory only in specific cases for Polish citizens.

Inheritance tax in Poland and form SD-Z2

Polish inheritance and gift tax applies to property located in Poland and rights exercised in Poland, including when the heir lives abroad. The closest family (spouse, children and other descendants, parents and other ascendants, stepchildren, siblings, stepfather and stepmother) can be fully exempt, provided each heir notifies the tax office on form SD-Z2 within six months. The period runs from the day the court decision became final or the notarial certificate was registered, or from when you learned of a later-found asset.

There is a condition that matters for British heirs. The exemption applies only if, at the time of acquisition, the heir held Polish citizenship or the citizenship of an EU or EEA state, or lived in Poland or in such a state. Since Brexit, a British citizen living in the UK with no Polish or EU citizenship does not meet it. Such heirs, and relatives outside the closest family, file a tax return on form SD-3, and tax depends on the tax group: I (closest family and in-laws), II (nephews, nieces, aunts, uncles and some relations by marriage) or III (everyone else). An heir with Polish citizenship may qualify; our guide to Polish citizenship for British citizens explains how that is confirmed. For thresholds and rates, check podatki.gov.pl or ask a Polish tax adviser.

A separate rule applies to real property. Statutory heirs fall outside Poland’s law on the purchase of property by foreigners, but a foreigner who inherits Polish property only under a will may need a permit from the Minister of the Interior, applied for within two years of the death. The notary will ask about this when a foreign national is among the heirs.

The EU Succession Regulation, Brexit and the UK side

EU Regulation 650/2012 applies to deaths on or after 17 August 2015. In principle, the courts of the country where the deceased last had their habitual residence deal with the whole succession, under that country’s law, although a person can choose the law of their nationality. The Regulation also created the European Certificate of Succession, which heirs use to prove their status in other member states. Denmark and Ireland do not take part, and the UK stayed out even before Brexit, so a certificate issued in Poland has no special status in the UK.

Where the deceased lived in Poland, Polish courts and notaries normally handle the succession. Where the deceased lived in the UK but owned property in Poland, both countries’ rules can come into play, and a Polish lawyer should confirm which authority can act and which law applies. UK probate and UK tax questions are for a UK solicitor or tax adviser: HMRC’s guidance on Inheritance Tax and on foreign income is on GOV.UK. For the English side of an estate, see our guide to probate records and wills in England and Wales.

Step by step

  1. Note the date you learned you might be an heir, and diary the six-month deadline.
  2. Find out whether there is a will, what the estate contains and whether there are debts.
  3. Decide whether to accept or disclaim, and lodge any declaration in time.
  4. Gather the Polish death certificate, the Polish and UK records that prove each link, and sworn translations.
  5. Agree the notarial or court route with a Polish notary or lawyer, and sign any power of attorney in the form they ask for.
  6. Obtain the registered notarial certificate or the final court decision.
  7. Within six months of that date, file SD-Z2 if you qualify for the exemption; otherwise file SD-3 on time.
  8. Update the land and mortgage register for any property (the notary can file this at your request), then deal with the bank or sale.

Where family history research fits in

The hardest part is often the evidence. Every link between you and the deceased must be documented, and one missing Polish record can stop the notarial route. An illustrative example: a grandson in Leeds is due a share of his grandmother’s flat in Łódź because his mother died before her. Under the Civil Code he takes his mother’s share, but he must prove three links: his own birth (a UK certificate), his mother’s birth to his grandmother (a Polish record) and his grandmother’s death.

British records often give the clue for the Polish search: a UK marriage certificate or naturalisation file can give a parent’s birthplace in Poland and father’s name, which lead to the right registry office or parish. See our guides to UK birth, marriage and death certificates and naturalisation records of Poles in the UK. Watch for anglicised or misspelled surnames: a notary will ask why a name differs between documents.

Trace living relatives only through lawful sources. A Polish lawyer or notary is needed for the legal steps themselves: the declarations, the certificate or court application, and any sale.

Official sources