On August 17, 2015, the provisions on the introduction of the European Certificate of Succession came into force. The issued regulation specifies, inter alia, the jurisdiction of the courts in inheritance matters or the determination of the applicable law in the inheritance of persons residing abroad in their country. The so-called European Certificate of Succession – a document uniform throughout the European Union (with the exception of Great Britain, Ireland and Denmark) facilitating the demonstration of the right to inheritance in all Member States.
According to the Regulation, the law applicable to all succession matters is that of the country in which the deceased had his or her habitual residence at the time of death. For example, a Pole who died and lives in France will leave his property there, and the provisions of French law apply to settling matters related to inheritance. Another situation will be an example when the person leaves a will in which he specifically specifies that his heirs are to inherit according to Polish law – which is also possible.
The European Certificate of Inheritance is a document that confirms receipt of an inheritance or part of it. Its big advantage is that its effects are the same across the EU, regardless of the country in which it was issued. No further formalities are required for it to have legal effect.
Courts (excluding court referendaries) and notaries have the right to issue a certificate. The court and notarial certificate of inheritance is to function equally, and the choice of the court or notary route rests with the person concerned.