Inheriting in Poland while living in the UK

An inheritance opens on the day of death. From then on heirs may have rights, but also obligations, including liability for debts and very specific deadlines. The first job is therefore to gather information and decide whether you want to accept the estate at all.

1. Find out whether there is a will. It may be held by a notary (and recorded in the Notarial Register of Wills), at the deceased's home or with a relative.
2. Note the date you learned of the death and of being called to the inheritance. The six-month period for rejecting the estate runs from it.
3. Collect documents: the death certificate (for a death in the UK, an English certificate with an apostille and translation, often followed by transcription), civil status records proving kinship, and details of assets and debts.
4. Choose a route: court or notary (see below).
5. Check the tax position - close family may be exempt, but the inheritance must be reported in time.

Without a will, relatives inherit in the order set by statute. Children and the spouse come first; the spouse's share cannot be less than one quarter. If there are no children, the spouse shares with the parents or siblings, and then more distant relatives follow. A will can change this order but cannot remove the right of the closest relatives to a compulsory portion (see below).

A Polish will can be handwritten (entirely in the testator's own hand, dated and signed), notarial or, in special circumstances, oral or written by another person. The validity of a will made in the UK depends on several rules of private international law, which we check in each case.

An heir has six months from learning of being called to the inheritance to declare that the estate is rejected. If nothing is done, the estate is accepted with the benefit of inventory: the heir is liable for the estate's debts only up to the value of what is inherited. That is safer than the old rules, but you still need to find out what the estate actually includes.

• Rejecting makes sense mainly where debts exceed assets. The estate then passes to the next heirs, often your own children.
• Children. Rejecting on behalf of a minor usually requires the approval of the family court, so do not leave it to the last minute.
• From abroad. The declaration is made before a court or notary, or in writing with an officially certified signature. We adapt the method to the fact that you live in the UK.

To prove you are an heir - at a bank, an office or the land register - you need a document confirming your rights. There are two routes:

• A district court decision declaring acquisition of the inheritance. The application goes to the court of the deceased's last place of residence; the court fee is fixed and small (currently PLN 100). The hearing can go ahead without you if you appoint a representative. A court is the right choice where heirs disagree or the situation is complex.
• A notarial certificate of inheritance. Usually quicker, but all heirs must agree and either attend or act through representatives. A power of attorney made in the UK normally needs notarisation and an apostille, and often a translation.

We prepare the application, collect the documents and act as your representative, so you do not need to return to Poland.

Where there are several heirs, the estate initially belongs to them jointly. To divide it (for example a flat or a plot of land) they can agree - usually before a notary where there is real estate - or ask a court for a division. Disputes tend to concern valuation, buy-outs and who uses the property.

The compulsory portion (zachowek) is a money claim of close relatives who were left out of a will or received less than they would under the statute: the deceased's descendants, spouse and parents. As a rule it is half of the share they would have inherited by law, or two thirds where the person entitled is a minor or permanently unable to work. The claim is time-barred five years after the will is announced, so it is worth assessing quickly - whether you want to bring it or someone is claiming it from you.

Poles who lived in the UK often leave assets in both countries, so it must be established which law governs the succession. Polish courts apply the EU Succession Regulation: as a rule the law of the deceased's last habitual residence applies, but a Polish citizen can choose Polish law in a will. The UK does not apply that regulation, so English courts and offices may treat the same estate differently. In practice two sets of proceedings are sometimes needed - in Poland for Polish assets and probate in England for assets in the UK.

Proceedings in England and Wales, including probate, are handled by local lawyers. We help establish which assets fall under which country, organise the documents and coordinate the Polish side. If you are planning a will, it is worth taking both countries into account from the start.

In Poland the closest family (spouse, children, grandchildren, parents, siblings, stepchild, stepparent) can be exempt from inheritance tax, but only if the acquisition is reported to the tax office within six months (form SD-Z2). The period runs from the date the court decision becomes final or the notarial certificate is made, and in some situations from another date. Tax liability also depends on citizenship and residence, and in the UK a separate inheritance tax may apply. We check this in each case because it decides whether you pay.

• analysis: who inherits, which deadlines apply, whether the estate is worth accepting,
• declarations rejecting or accepting the estate,
• applications for a declaration of acquisition and representation in court,
• powers of attorney and UK documents (apostille, translations),
• division of the estate, compulsory portion and disputes between heirs,
• tax reports and contact with banks, offices and land registers,
• coordination with a UK lawyer where probate is needed.