Inheritance disputes, regardless of whether they involve public figures such as Tomasz Komenda, or less media-exposed individuals, often arouse strong emotions. The battle is over a specific estate left by the deceased. However, it often involves not only material values but also sentimental ones, further escalating the tension between the heirs. Inheritance matters can be particularly difficult when there are family conflicts among the beneficiaries. Polish people have relatively little awareness of how inheritance works in practice and how to prepare to pass on their estate to their heirs. Inheriting an estate after a person’s passing is something that sooner or later affects almost every family. The inheritance process may seem complicated, but understanding the basic principles of inheritance law will help you navigate this process efficiently. Hence it’s important to clarify some key issues.
How do we inherit? – Understanding statutory and testamentary inheritance
In Poland, inheritance occurs in two ways: through a will or according to the principle of statutory inheritance. In the first case, the deceased, called the testator, makes a will, where he specifies to whom he wants to pass his estate. It can be any person, even someone outside of the family. A will can be written by hand, in the form of a notarial deed or, in exceptional cases, orally in the presence of witnesses.
Statutory inheritance takes place when the deceased has not left a will or if the document turns out to be invalid. In this case, the closest relatives inherit the estate according to a predetermined order set out in the Civil Code. In statutory inheritance, the deceased’s spouse and children have priority. The estate is divided equally among them, with the spouse receiving no less than 1/4 of the entire inheritance. If one of the children is deceased, their share is inherited by their children, the deceased’s grandchildren. If the deceased left no children or spouse, the inheritance goes to the parents and siblings. The last group consists of distant relatives, including grandparents or their descendants. If there are no living heirs, the estate becomes the property of the state.
How to acquire an inheritance?
To formally take over an inheritance, you need to undergo an inheritance process, which can take place in a court or at a notary’s office. After considering the request for a declaration of inheritance acquisition, the court issues a relevant judgment confirming the heirs’ rights to the deceased’s estate. Alternatively, you can go to a notary who will prepare a certificate of inheritance – a faster way to confirm inheritance, but one that requires the consent of all heirs.
Is it possible to reject an inheritance?
Inheriting is not always about benefits – it can also be associated with debts. Therefore, heirs have the option to accept or reject an inheritance. You can accept it outright, taking over all assets along with any potential debts, accept it with the benefit of inventory, which limits liability for debts to the value of the estate. This means that we do not have to pay debts from our own funds if the estate’s value is not sufficient to cover obligations. A possible option is also to reject the inheritance completely, thereby renouncing both assets and liabilities. We have 6 months to take this decision from the moment we learn about the inheritance.
What is a reserved portion?
One of the essential concepts related to inheritance is the reserved portion. It is granted to the closest family members, such as children, spouse and parents of the deceased, even if they were excluded from the will. The amount of the reserved portion equals half of the value of the share that would fall in statutory inheritance, and in the case of minors or unemployed persons – 2/3 of this value.
Do we pay taxes on inheritance?
In Poland, inheritance is subject to an inheritance tax, but the closest family is exempt from this obligation. This means that spouse, children, grandchildren, parents, grandparents, and siblings are exempt from taxes but must report the inheritance to the tax office within 6 months of the end of the inheritance proceedings. Distant relatives and people outside the family may be subject to a tax, the amount of which depends on the value of the estate and the degree of kinship.
Are there any other formalities to fulfill after accepting an inheritance?
We need to remember that if we have inherited property with a land and mortgage register, we must submit an application to the land and mortgage court to reveal the new owners. This does not happen automatically merely from accepting the inheritance. As a rule, we only have 14 days to do so from the acceptance of the inheritance. It should be noted that we must separately report this fact to the city or municipal office for the purposes of establishing property tax (known as the IN-1 form). Failure to do this formality can even result in criminal liability, as we are thereby evading payment of public law fees. If we inherited an apartment, it is also a good idea to contact the community or cooperative, which will provide us with payment details and determine the amount depending on the number of people living there. Similarly, if we have inherited a car, we should re-register it immediately at the appropriate communication department.
Summary
Inheritance in Poland is a process that requires knowledge of regulations and sometimes professional help. Anyone who is an heir should know what rights and responsibilities they have to make an informed decision about accepting or rejecting the inheritance.
Author: Adw. Karolina Pilawska, Pilawska and Zorski Attorneys
Source: https://managerplus.pl/dziedziczenie-majatku-testament-dziedziczenie-ustawowe-zachowek-co-musisz-wiedziec-49080
