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ATTENTION! automatic translation from Polish

• Negative Testament2025-06-07
  ATTENTION! automatic translation from Polish The provisions of the Civil Code concerning wills (in particular art. 959) require that the testator indicate who is to inherit after him – appoint one or more people to the inheritance. However, the prevailing view in case law is that it is possible to draw up a so-called negative… Dowiedz się więcej: Negative Testament
• Information obligation of courts and notaries in inheritance cases2025-05-26
  ATTENTION ! automatic translation from Polish As stated in art. 36 sec. 1 of the Act on Land and Mortgage Registers (hereinafter: „uKWH”): Courts, government administration bodies and local government units, as well as notaries preparing deeds of inheritance certification shall notify the court competent to maintain the land and mortgage register of any change… Dowiedz się więcej: Information obligation of courts and notaries in inheritance cases
• Inventory application – bailiff2025-04-29
  The loss of a loved one is most often associated with a huge amount of negative emotions, but also legal consequences. People who have just experienced the death of a loved one often have many questions. One such question may be – how to determine what is actually in the inheritance? It should also be… Dowiedz się więcej: Inventory application – bailiff
• Many-year proceedings for the compulsory portion and updating the valuation of the estate2025-03-03
  Proceedings for the compulsory portion are sometimes contentious. This in turn means that the parties to the proceedings for the compulsory portion often become entangled in a multi-year court dispute. When the estate also includes real estate, for the purposes of determining the so-called substrate of the compulsory portion, i.e. the active estate (assets minus… Dowiedz się więcej: Many-year proceedings for the compulsory portion and updating the valuation of the estate
• Adding donations to the inheritance (reserved portion)2025-02-03
  According to the judgment of the Court of Appeal in Warsaw of 25 August 2009 (I ACa 445/09), all donations, i.e. pure donations, as well as donations combined with instruction or having the character of mixed agreements, are subject to addition to the inheritance pursuant to Article 993 of the Civil Code. The term donation… Dowiedz się więcej: Adding donations to the inheritance (reserved portion)
• Date for calculating the value of the reserved portion2025-01-02
  In the Supreme Court’s decision of 28 October 2022, I CSK 2901/22, it was recalled that the calculation of the reserved portion is based on the value of the estate determined according to the prices applicable on the date of ruling on claims in this respect. The Supreme Court has consistently held that the compulsory… Dowiedz się więcej: Date for calculating the value of the reserved portion
• The exclusive nature of the formal declaration of inheritance acquisition2024-12-02
  According to the Supreme Court decision of March 1, 2022 (I NSNc 39/21), the court’s decision on the declaration of inheritance acquisition is declaratory in nature, and therefore does not create a new, but states the existing legal status. Civil law provisions link the acquisition of inheritance with the moment of opening the inheritance (Article… Dowiedz się więcej: The exclusive nature of the formal declaration of inheritance acquisition
• Inheritance of compensation2024-11-04
  The Court of Appeal in Kraków in its judgment of 25 October 2022 (III AUa 193/19) recalled that the right to demand compensation for the harm suffered – due to its personal nature – belongs only to the injured party, and therefore in principle expires upon his death, in accordance with Article 922 § 2… Dowiedz się więcej: Inheritance of compensation
• Calling a deceased person to inherit2024-10-01
  A deceased person cannot be an heir. According to the Supreme Court decision of May 22, 2019, III CSK 340/18, a will calling a person to inherit who was dead at the time of opening the inheritance is ineffective and statutory inheritance comes into play.
• Droit de suite is not included in the inheritance2024-09-02
  The institution of droit de suite is regulated by art. 19 section 1 of the Act of 4 February 1994 on copyright and related rights, according to which the creator and his heirs, in the case of professional resale of original copies of a work of art or photography, are entitled to remuneration. The essence… Dowiedz się więcej: Droit de suite is not included in the inheritance
• Costs of preparing an inventory2024-08-01
  The possibility of accepting an inheritance with the benefit of inventory, provided for in Polish law (Article 1012 of the Civil Code), creates a convenient way to protect oneself from inheritance debts exceeding the financial capabilities of the heir. It is equivalent to limiting liability to creditors to the value of the acquired inheritance, which… Dowiedz się więcej: Costs of preparing an inventory
• Personal income tax and succession management of an enterprise2024-07-01
  Temporary management of an enterprise after the death of an entrepreneur is associated with the need to fulfill tax obligations imposed on a given enterprise, including personal income tax. The Act on the succession management of an individual’s enterprise and other facilities related to business succession states directly in Article 49 that: „A successor enterprise… Dowiedz się więcej: Personal income tax and succession management of an enterprise
• Refusing to accept the inheritance due to an error2024-06-03
  If the inheritance was accepted due to an error, it can be waived with the consent of the court. However, the Supreme Court in its decision of May 13, 2024 (I CSK 362/23) recalled that in the event of application of Art. 84 CC based on the references contained in Art. 1019 CC It is… Dowiedz się więcej: Refusing to accept the inheritance due to an error
• Requirements for a claim for compulsory share2024-05-02
  In accordance with the decision of the Supreme Court of October 28, 2022 (I CSK 2901/22), in matters relating to the maturity date of a claim for compulsory share, the state of delay should be determined individually, taking into account the circumstances of a given case, avoiding any automatism. As a rule, since the provisions… Dowiedz się więcej: Requirements for a claim for compulsory share
• Who can receive a death certificate?2024-04-01
  The death certificate is a document necessary to start all inheritance procedures. Pursuant to Article 45(1) of the Law on Civil Status Records, a death certificate of a deceased person may be issued to a spouse (widow, widower), ascendant, descendant, sibling, legal representative, guardian, In addition, a person who demonstrates a legal interest in it… Dowiedz się więcej: Who can receive a death certificate?
• Entry of heirs in the land and mortgage register2024-03-01
  The obligations imposed on heirs related to the opening of an inheritance include the obligation to disclose the heirs in the land and mortgage register of a given property. It is not implemented ex lege, but requires the submission of an application. The application is submitted on a form. The application must indicate the name… Dowiedz się więcej: Entry of heirs in the land and mortgage register
• Selling the deceased’s car2024-02-01
  When the inheritance is opened, the rights and obligations of the deceased pass to the heirs. The inheritance process itself involves the need to fulfill many obligations regarding the inherited goods of the deceased. Often, many heirs decide to sell some elements of the inherited property. An example may be the deceased’s car, which is… Dowiedz się więcej: Selling the deceased’s car
• Refund of funeral costs by the bank2024-01-02
  From January 1, 2020, a debt collection provision may also cover all the rights and obligations of a partner in a partnership. Yes, a debt collection legacy (like other debt collection provisions) should be included in a will drawn up in the form of a notarial deed. The subject of the debt collection legacy is… Dowiedz się więcej: Refund of funeral costs by the bank
• All rights and obligations of a partner in a partnership in a debt collection clause2023-12-01
  From January 1, 2020, a debt collection provision may also cover all the rights and obligations of a partner in a partnership. Yes, a debt collection legacy (like other debt collection provisions) should be included in a will drawn up in the form of a notarial deed. The subject of the debt collection legacy is… Dowiedz się więcej: All rights and obligations of a partner in a partnership in a debt collection clause
• Changes in inheritance law from July 20232023-11-01
  On November 15, 2023, the provisions adopted in July this year introducing important changes to the rules of inheritance will enter into force. They included the Civil Code as well as the Code of Civil Procedure. The legislator justified these changes with the desire to increase the efficiency of inheritance proceedings. These amendments can be… Dowiedz się więcej: Changes in inheritance law from July 2023
• UNWORTHINESS OF INHERITANCE – AMENDMENT OF JULY 28, 20232023-10-02
  On November 15, 2023, the Act of July 28, 2023 amending the Civil Code and certain other acts will enter into force. The proposed changes include an amendment to the institution of unworthiness of inheritance. The Polish legislator adopted a structure according to which the effects of unworthiness of inheritance do not occur ex lege,… Dowiedz się więcej: UNWORTHINESS OF INHERITANCE – AMENDMENT OF JULY 28, 2023
• Family foundation and its impact on inheritance law2023-09-01
  There are nearly 830,000 family businesses in Poland, generating revenues worth PLN 322 billion a year. The legislator, noticing the difficulties in planning their succession, decided to introduce into our legal system instruments ensuring protection against fragmentation of assets arising in connection with business activity. On May 22, 2023, the Act of January 26, 2023… Dowiedz się więcej: Family foundation and its impact on inheritance law
• Spreading the reserved share into installments Art. 997 1 of the Civil Code2023-08-01
  An inheritance can increase both assets and contribute to increasing liabilities. Often, the obligations resulting from the inheritance contributed to the deterioration of the financial situation of the heirs. Therefore, it was necessary to introduce some flexibility in the relations between the heirs and those entitled to the reserved share. Therefore, the legislator introduced changes… Dowiedz się więcej: Spreading the reserved share into installments Art. 997 1 of the Civil Code
• Renunciation of inheritance – changes in regulations2023-07-01
  The Act of January 26 on a family foundation, which entered into force on May 22, 2023, in addition to introducing a new institution of law into the Polish legal system – a family foundation, also made changes to the institution of renunciation of inheritance under Art. 1048 CC The article has been modified by… Dowiedz się więcej: Renunciation of inheritance – changes in regulations
• Can a certificate of inheritance indicate a deceased person as an heir?2023-06-01
  Pursuant to the provisions of the inheritance law, there are two paths to obtaining the right to dispose of the inheritance: by judicial confirmation of the acquisition of the inheritance or by drawing up an act of inheritance certification by a notary public. However, what about the common situation where one of the heirs dies… Dowiedz się więcej: Can a certificate of inheritance indicate a deceased person as an heir?
• Definition of the right to a reserved share2023-05-04
  It happens that court rulings include definitions of legal concepts. They then allow for unifying the understanding of legal norms and, consequently, limiting discrepancies in jurisprudence. In the judgment of 20 December 2018, the Court of Appeal in Warsaw (VI ACa 1108/17) decided, on the one hand, to define the right to a reserved share,… Dowiedz się więcej: Definition of the right to a reserved share
• Inheritance department and entry in the land and mortgage register2023-04-03
  a notarial deed of inheritance certification or a court confirmation of inheritance acquisition will not always be sufficient to take over the ownership of given assets – in a situation where there are several heirs, in accordance with Art. 1035 CC the provisions on co-ownership in fractional parts apply accordingly, which significantly hinders the use… Dowiedz się więcej: Inheritance department and entry in the land and mortgage register
• Inheritance department and liability for debts2023-03-02
  According to Art. 1034. § 2 of the Civil Code, from the moment of division of the inheritance, the heirs are liable for the inheritance debts in relation to the size of the shares. However, pursuant to Art. 10342 of the Civil Code, from the moment of division of the inheritance, the heirs and persons… Dowiedz się więcej: Inheritance department and liability for debts
• Appropriate application of the rules on co-ownership to the joint ownership of inheritance property and to the division of inheritance2023-02-01
  According to Art. 1035 of the Civil Code (Act of 23 April 1964. Civil Code, Journal of Laws of 2022, item 1360, hereinafter referred to as: „CC”), if the inheritance falls to several heirs, the co-ownership of the inheritance property and the division of inheritance are governed by the provisions on co-ownership in fractional parts,… Dowiedz się więcej: Appropriate application of the rules on co-ownership to the joint ownership of inheritance property and to the division of inheritance
• Real Estate „Statement”2023-01-02
  The last notarial deed in the course of inheritance proceedings conducted by a notary public is the „Declaration”, the purpose of which is for the heirs to submit information on whether the deceased was the owner of the land, building or premises for which the land and mortgage register is kept. Providing this information is… Dowiedz się więcej: Real Estate „Statement”