Inheritance and wills
Confirming succession before a notary usually takes a single visit. A notarial will is the most reliable way to ensure that your last wishes are carried out.
Certificate of succession
A certificate of succession (akt poświadczenia dziedziczenia, APD) has the same effect as a final court decision confirming the acquisition of an inheritance. It is a faster alternative to court proceedings where there is no dispute between the heirs.
How does it work?
All persons who may be statutory or testamentary heirs must attend the office at the same time. The notary draws up succession minutes in which they make their declarations and then – if there are no doubts – prepares the certificate of succession and registers it in the Inheritance Register (Rejestr Spadkowy). From that moment, the certificate has the force of a final court decision.
Minimum documents. Below is the minimum set of documents. We will give you the full list for your matter once you contact the office – it depends on the legal status and the circumstances. All document checklists →
Documents
- Copy of the deceased’s death certificate
- Copies of the heirs’ civil status records (birth certificates and, for women and men who have changed their surname, marriage certificates)If they are available in the Polish civil status register, the notary can obtain them directly.
- The will, if one was made
- Identity documents of all heirs
- Information on the deceased’s last place of residence
Tax exemption. The closest family (tax group zero) is exempt from inheritance tax provided that, within 6 months of the date of registration of the certificate of succession, they report the acquisition of the inheritance to the tax office (form SD-Z2).
Notarial will
A will made before a notary takes the form of a notarial deed – it will not be lost and is harder to challenge. The original is kept at the office and, at the testator’s request, information about the will is registered in the Notarial Register of Wills. To make a will, you need only your identity document and the details of the persons who are to inherit or receive a legacy.
In a will you may, among other things, appoint heirs, make an ordinary legacy or a vindication legacy (e.g. leave a specific flat to a named person), impose an instruction, disinherit, or appoint an executor. A will may be amended or revoked at any time.
Acceptance or disclaimer of inheritance
A declaration of acceptance or disclaimer of inheritance can be made before a notary within 6 months of the day on which the heir learned of the grounds for their appointment as heir. If no declaration is made within that period, the inheritance is deemed accepted with the benefit of inventory.
Division and sale of an estate
If the estate includes real property, an agreement on division of the estate must be made by notarial deed. Heirs may also sell or give away their share in the estate – again in the form of a notarial deed.