Inheriting real estate in Poland as a foreigner raises a set of legal questions that are often more complex than a straightforward purchase. Which country’s law applies? How is the inheritance confirmed in Poland? What taxes are due? Can you sell the inherited property? This guide answers all of these questions, with a focus on foreign heirs dealing with Polish real estate.
Table of Contents
📚 REAL ESTATE IN POLAND — COMPLETE LEGAL GUIDE
- Buying an Apartment in Poland as a Foreigner
- PCC Tax When Buying Property in Poland
- Notarial Deed in Poland
- Power of Attorney for Property Purchase in Poland
- Land Register in Poland (Księga Wieczysta)
- Annual Property Tax in Poland
- Buying Commercial Real Estate in Poland
- Developer Agreement in Poland
- Mortgage in Poland for Foreigners
- Capital Gains Tax on Property Sale in Poland
- → Inheritance of Real Estate in Poland by a Foreigner (this article)
- Building a House in Poland: Permits & Process
- Real Estate Investment in Poland
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Which Law Governs Inheritance of Polish Property?
Under EU Succession Regulation No. 650/2012 (applicable in Poland as an EU member state), the law of the country where the deceased was habitually resident at the time of death governs the entire succession — including Polish real estate. This means:
- If the deceased was habitually resident in the UK at death, British succession law applies to their Polish apartment.
- If the deceased was habitually resident in Poland at death, Polish succession law applies to all their assets worldwide.
- Exception: the deceased could have chosen the law of their nationality in a will.
In practice, this means a foreign heir may need to navigate two legal systems: the succession proceedings in the country of the deceased’s habitual residence (which determines who inherits and what shares), and the Polish procedures for recording and confirming that inheritance in Poland (which determines how ownership is reflected in Polish registers).
| Question | Answer |
|---|---|
| Applicable law | Law of the deceased’s country of habitual residence (EU Reg. 650/2012); testator can choose nationality law |
| Polish confirmation of inheritance | Required — either through Polish notary (poświadczenie dziedziczenia) or court (stwierdzenie nabycia spadku) |
| EU Certificate of Succession | Recognized in Poland — avoids need for separate Polish proceedings if obtained in another EU country |
| Polish inheritance tax (heir) | Tax-free for spouse, children, parents (Group I close family); others pay 3–20% depending on group and value |
| Polish inheritance tax — deadline | 6 months from learning of inheritance to file and claim exemption (Group I) |
| Foreign heir — permit to keep property | Generally not required for EEA heirs; non-EEA heirs may need permit under the Foreigners Act (check case by case) |
| Land Register update | Must be updated to reflect new ownership after inheritance is confirmed |
| Capital gains on future sale | 5-year clock starts from when the deceased acquired the property |
Confirming the Inheritance in Poland
Before you can do anything with an inherited Polish property — sell it, rent it, or simply update the Land Register — you must formally confirm the inheritance in Poland. There are three routes:
Option 1: Polish Notarial Deed of Succession (Poświadczenie Dziedziczenia)
If all heirs agree on who inherits and in what shares, a Polish notary can issue a notarial act confirming the inheritance. This is the fastest route — the deed can be prepared in a single notary appointment. All heirs (or their representatives under PoA) must be present or represented. The deed is immediately registered in the National Register of Succession Acts.
Option 2: Polish Court Proceedings (Stwierdzenie Nabycia Spadku)
If heirs disagree or the inheritance situation is complex, a court application must be filed. Court proceedings typically take 3–12 months and involve hearings. A final court decision confirming the inheritance is issued and can then be used to update the Księga Wieczysta.
Option 3: EU Certificate of Succession
If inheritance proceedings were completed in another EU country and an EU Certificate of Succession (Europejskie Poświadczenie Spadkowe) was issued, this certificate is automatically recognized in Poland. You can use it directly to update the Księga Wieczysta without separate Polish proceedings. This is typically the most efficient route for EU-based heirs.
Polish Inheritance Tax for Foreign Heirs
Polish inheritance tax applies to Polish real estate regardless of where the heir lives. The tax rate depends on the family relationship between the deceased and the heir:
- Group I (spouse, children, parents, siblings): exempt from inheritance tax if the heir files form SD-Z2 within 6 months of learning of the inheritance. If the deadline is missed, tax applies at 3–7% rates.
- Group II (other relatives): 7–12% depending on inheritance value
- Group III (unrelated persons): 12–20% depending on value
The 6-month filing deadline for the Group I exemption is strict — missing it results in tax liability. CGO Legal monitors this deadline and files the SD-Z2 on behalf of foreign heirs as part of our inheritance assistance service.
Selling an Inherited Property in Poland
Once the inheritance is confirmed and the Księga Wieczysta updated, you can sell the inherited property. The 5-year capital gains tax exemption is calculated from when the deceased originally acquired the property — not from the date of inheritance. So if your parent bought the apartment in 2015 and you inherited it in 2024, you can sell it tax-free immediately.
If the property has multiple heirs, all must agree to the sale. If agreement cannot be reached, any heir may apply to a Polish court to divide the estate (zniesienie współwłasności), including a court-ordered sale of the property with distribution of proceeds.
Frequently Asked Questions
My parent died in the UK and owned an apartment in Warsaw. Do I need Polish court proceedings?
Not necessarily. If inheritance proceedings were completed in the UK and a UK Grant of Probate or similar document was issued, you may be able to use it in Poland (with an Apostille and certified Polish translation). However, the Księga Wieczysta court may also require additional Polish documentation. CGO Legal can advise on the most efficient route based on your specific situation.
I am a non-EEA national. Can I keep the inherited Polish apartment?
Under Article 1 of the Act on Acquisition of Real Estate by Foreigners, there is an exemption from the permit requirement for foreigners who acquire real estate by inheritance (in statutory succession order). This means most heirs — including non-EEA nationals — can keep an inherited apartment without a permit. However, complex situations (multiple heirs, non-statutory inheritance) may require individual analysis.
What happens if I don’t update the Księga Wieczysta after inheriting?
Not updating the Land Register creates legal uncertainty and practical difficulties. You cannot sell the property until ownership is registered in your name. You may also face issues with property tax administration. There is no strict time deadline to update, but delays create complications.
Can I rent out the inherited apartment while inheritance proceedings are ongoing?
Technically you have an ownership interest from the moment of death (inheritance takes effect automatically under Polish law), but until the inheritance is formally confirmed, managing the property as a landlord is legally risky. It is strongly recommended to first confirm the inheritance before entering into formal lease agreements.
Need legal assistance?
CGO Legal — real estate legal services for foreign buyers and investors, in English, remotely.
Related: Capital gains tax on property sale in Poland | Land Register in Poland | Buying an apartment in Poland as a foreigner
