Inheriting Property in Poland – A Step-by-Step Guide to Probate, Notaries, and Land Registers

Inheriting Property in Poland – Where to Begin

Inheriting an apartment or house is one of the most common inheritance scenarios in Poland. Real estate is the principal asset in many Polish families, and acquiring it through succession involves a series of legal, tax, and administrative formalities that can feel overwhelming – especially if you are dealing with them for the first time.

This guide walks you through the entire process: from the moment of the testator's death to the point where you hold full, formally confirmed ownership of the property.

Step 1: Confirmation of Inheritance

The first formal step is to establish that you are, in fact, an heir. Polish law provides two ways to do this.

Option A: Notarial Certificate of Succession (Akt Poświadczenia Dziedziczenia)

This is the faster and simpler route, available since 2009. It requires:

• Agreement of all heirs – everyone must appear before the notary at the same time.
• No disputes – if the heirs disagree about who inherits or about the validity of a will, the notarial route is not available.

Documents required:

• Death certificate of the deceased
• Birth certificates of the heirs (or marriage certificates if names have changed)
• Marriage certificate of the deceased (if a spouse survives)
• The will (if one exists)
• PESEL number of the deceased
• Extract from the land and mortgage register (księga wieczysta) for the property

Cost: Approximately PLN 150–300 net for the succession protocol and certificate (plus VAT and fees for certified copies).

Time: Usually completed in a single notary appointment.

Option B: Court Ruling on Inheritance (Sądowe Stwierdzenie Nabycia Spadku)

When the heirs cannot agree, or when one of them is absent or unknown, court proceedings are necessary.

The application is filed with the district court (sąd rejonowy) having jurisdiction over the deceased's last place of residence.

Court fee: PLN 100 (fixed).

Time: From a few weeks to several months, depending on the court's workload and the complexity of the case.

Documents:

• Application for confirmation of inheritance
• Death certificate
• Civil-status documents proving kinship
• The will (if any)
• Information about other known heirs

After the hearing, the court issues a ruling that becomes final after seven days (provided no appeal is filed).

Step 2: Tax Filing

After obtaining the notarial certificate of succession or a final court ruling, you have six months to report the acquisition to the tax office.

Zero Group (Closest Family)

If you are the deceased's spouse, child, parent, sibling, grandchild, grandparent, or stepchild, file form SD-Z2 to claim full exemption from inheritance tax – regardless of the property's value.

Other Tax Groups

File form SD-3 within one month of the tax obligation arising and pay the applicable tax.

Competent tax office: The office with jurisdiction over the location of the property.

Important: Missing the six-month deadline for SD-Z2 means losing the zero-group exemption entirely. This is one of the most common and most costly mistakes heirs make.

Step 3: Division of the Estate (Dział Spadku)

If several heirs have inherited the property, a division of the estate is needed to determine who gets what.

Division by Notary

Requires the agreement of all heirs. It is faster but more expensive (the notarial fee depends on the estate's value).

Division by Court

Used when heirs cannot agree. Court fee: PLN 500 (agreed application) or PLN 1,000 (contested).

Methods of Dividing Real Estate

1. Award to one heir with an obligation to compensate the others – the most common method. One heir receives the property and pays the others their share.

2. Physical division of the property – feasible mainly for houses with large plots or multi-unit buildings. Rarely practical for a single apartment.

3. Sale and distribution of proceeds – the property is sold and the proceeds divided among heirs in proportion to their shares.

Step 4: Entry in the Land and Mortgage Register

Once you have your title to the property (notarial certificate or court ruling, plus any division of the estate), you must update the land and mortgage register (księga wieczysta).

Why Is This Important?

• The land register is the official record of a property's legal status.
• Without an updated entry, you cannot effectively sell the property, encumber it with a mortgage, or use it as collateral.
• The land-register court can impose a fine of up to PLN 10,000 for failure to apply for an entry.

How to Do It

1. File form KW-WPIS with the district court (land-register division) having jurisdiction over the property's location.
2. Attach documents: notarial certificate of succession or final court ruling, plus the notarial deed of estate division (if applicable).
3. Fee: PLN 150 for registering ownership acquired through inheritance (waived if the notary submits the application ex officio).

Waiting Time

Entry in the land register takes from a few weeks to several months. In major cities like Warsaw or Kraków, the wait can be as long as 6–12 months.

Note: From the moment the application is filed, a mention (wzmianka) appears in the register, protecting your rights.

Costs of Inheriting Property – Summary

Here is a typical cost breakdown:

• Notarial certificate of succession: PLN 150–300 + VAT
• Court confirmation of inheritance: PLN 100
• Estate division (court, agreed): PLN 500
• Estate division (court, contested): PLN 1,000
• Estate division (notary): depends on estate value
• Land register entry: PLN 150
• Inheritance tax (zero group): PLN 0 (after SD-Z2)
• Property valuation (if needed): PLN 500–2,000

Special Situations

Cooperative Ownership Right (Spółdzielcze Własnościowe Prawo do Lokalu)

This right is inheritable and subject to the same rules as full ownership. After inheriting it, you should:

• Notify the housing cooperative.
• Update the land register (if one has been established).
• Consider converting it into separate ownership (odrębna własność).

Cooperative Tenancy Right (Spółdzielcze Lokatorskie Prawo do Lokalu)

This right is not inheritable in the traditional sense. After the cooperative member's death:

• The right expires.
• Close relatives have a claim to be admitted to the cooperative and to enter into a new agreement.
• The housing contribution (wkład mieszkaniowy) is part of the estate.

Property With a Mortgage

If the inherited property carries a mortgage:

• The heir assumes the obligation towards the bank.
• The heir can continue repayments or sell the property and repay the loan from the proceeds.
• The bank cannot refuse to transfer the loan to the heir.
• Check whether the deceased had a life-insurance policy linked to the mortgage.

Property With a Tenant

A tenancy agreement does not expire upon the landlord's death. The heir steps into the rights and obligations of the landlord. The tenant retains all rights under the lease.

Fractional Co-Ownership Before Estate Division

Before the estate is divided, the heirs are co-owners of the property in fractional shares. Each of them:

• May use the property (to the extent that it does not infringe on the rights of the others).
• Bears costs in proportion to their share.
• May sell their share (but not the entire property).

Selling an Inherited Property

Income Tax (PIT)

The sale of inherited real estate is subject to income tax (19% on profit), unless:

• Five tax years have passed since the end of the year in which the original owner (the deceased) acquired the property (not the heir – this rule changed in 2019).
• The proceeds are allocated to the seller's own housing purposes within three years (the housing relief – ulga mieszkaniowa).

Example: The deceased bought an apartment in 2015. The heir inherited it in 2026. More than five tax years have elapsed since the deceased's acquisition, so the sale is exempt from PIT.

Deductible Costs

When selling inherited property, the following may be deducted as costs of obtaining income:

• Documented expenditures on the property (renovations, improvements).
• Inheritance tax paid.
• Costs of probate proceedings.

How to Prepare for Inheriting Property

During the Testator's Lifetime

1. Draft a will – clearly specifying who should inherit the property.
2. Organise documents – deed of ownership, land-register number, loan agreements.
3. Compile an asset inventory – tools such as Freenance help you gather data about real estate, accounts, and liabilities in one place.
4. Consider a lifetime gift – in some cases it may be more advantageous.

After the Testator's Death

1. Secure the property – pay bills, maintain insurance, monitor the physical condition.
2. Initiate probate as soon as possible – the longer you wait, the more complicated formalities may become.
3. Meet the six-month SD-Z2 deadline – this is critical for the tax exemption.
4. Apply for the land-register entry – do not postpone this.

Common Problems

1. No Will and Multiple Heirs

Without a will, the property may pass to several heirs, requiring agreement on how to divide it. This frequently leads to disputes lasting years.

2. Unresolved Legal Status of the Property

It sometimes happens that the land register still lists a person who died many years ago. Resolving this requires probate proceedings for every successive owner in the chain.

3. No Land Register

Older properties may not have a land register at all. The heir should apply to have one established.

4. Heirs Living Abroad

When heirs reside abroad, formalities become more complex. They can grant a power of attorney (in notarial form) to a person in Poland.

5. Rejecting the Inheritance

If the estate is heavily indebted (e.g. the mortgage exceeds the property's value), the heir can reject the inheritance within six months of learning of their entitlement. Bear in mind that rejection causes the right to inherit to pass to the next persons in line (e.g. your children).

Conclusion

Inheriting property in Poland is a multi-step process that demands patience and good organisation. The key steps are:

1. Confirmation of inheritance – at a notary or in court.
2. Tax filing – SD-Z2 (zero group) or SD-3.
3. Division of the estate – if there are multiple heirs.
4. Land-register entry – formal confirmation of ownership.

Pay close attention to deadlines (especially the six-month window for SD-Z2 and for rejecting the inheritance) and keep your documents in order. The better your finances and assets are organised during your lifetime – with the help of tools like Freenance – the smoother the process will be for your heirs. Do not put off the formalities: every day of delay is a potential complication.