Legislation devoted to inheritance cases is incorporate in the Polish civil code. It pertains mainly to conduction of adequate proceedings before the court. Although, if it comes to inheritance of real estate in Poland, there is no universal procedure.
- In order to initiate inheritance proceedings an application for ascertainment of acquisition of an inheritance must be submitted to a competent Regional Court. The application is due to a court fee of 50 PLN per one deceased person. It should include the basic details of the bequeather: first and last name, last place of stay or residence, date of death and whether they left a testament. Additionally, the application should indicate all of the heirs and heiresses along with their basic details.
- In the course of court proceedings, a decision is issued determining the persons entitled to inherit the deceased’s estate. Once the order becomes final, the title of the heirs is formalized. In the case of inheritance, the heirs become the official owners.
! There is an exception that allows formalizing the title of heirs without the participation of the Court. The procedure may be carried out by a notary authorized to issue a confirmation of succession in Poland on the basis of succession protocol. The protocol may be drafted on condition that all persons entitled to inheritance are present and that there is no conflict concerning the inheritance records. On the basis of the protocol, the notary public draws up an act that is deemed equivalent to a court decision confirming the inheritance.
- Tax proceedings (link)
- Perpetual bookkeeping proceedings – making an entry in the land and mortgage register by filing an appropriate application with the Court. The procedure requires paying a fee and enclosing a confirmation of inheritance acquisition.
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