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  • Uskollinen kotimaalleni, Puolan tasavallalle

     

  • BASIC HEREDITARY ISSUES

  • Legal basis:

    - Art. 922-1088 of the Law of 23rd April 1964 – Civil Code (O. J. of 2014, item 121, as amended)

     

    Please note: as a rule, the Polish consul does not handle with hereditary issues.

     

    The information presented below is simplified and does not serve as an exact source of the Polish binding law.

     

    According to the Polish law there are two ways to dispose with someone’s fortune: by testament or by law. A testament shall be prepared (1) in a form of notarial deed or (2) wholly written by hand (so called holographic testament); moreover, there are several particular and rarely used forms of testaments. In case a person did not leave a testament, the order of succession is regulated by law. The children and the spouse of the deceased person come into inheritance in the first place; the part left for the spouse shall amount to at least 25% of the whole property of the decedent. In case the deceased did not have any children, the property is divided among parents and the spouse. In case the deceased person did not have either children or spouse, the whole property is left for his/her parents. When a person had died before the decedent, this person’s part is transmitted to his/her children. The regulations in regard to coming into inheritance by law do not regard an ex-spouse and a separated spouse.

     

    The descendants, parents and spouse of the deceased person who would come into inheritance by law and who neither inherit their part by testament nor obtain any donation or bequest are entitled to obtain a legal portion. The legal portion amounts to 50% of part of the inheritance of the person in question that would fall him/her by law; in case the entitled person is a minor the legal portion amounts to two thirds of this part. A claim for the legal portion should be addressed to the heir within 5 years following the publication of the decedent’s testament.

     

    A heir may accept or refuse an inheritance. One may also accept the inheritance with the benefit of inventory. The declaration in regard to accepting or refusing an inheritance may be lodged to a court competent for the inheritance case within 6 months following the date when a heir learned about the death of the decedent. The consul may attest the authenticity of a signature on the declaration in question and send it to the competent court in Poland.

     

    According to the Polish law it is not possible to obtain a certificate confirming that a person did not left any heirs. Generally, in case a person did not prepared his or her last will (testament), the inheritance is transmitted to defined categories of relatives, according to the law. In case the inheritance is transmitted on basis of the law (and not of a testament) the persons who are entitled to inheritance are not required to present any certificate confirming that the deceased person did not left heirs. However, any person can claim the right to inheritance in court proceedings initiated on his or her request. 

     

     

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