Inheritance tax filing in Poland for foreign heirs
If your inheritance has already been formally confirmed, Sarego Finance handles the Polish tax stage: determining whether Polish inheritance tax applies, checking the closest-family exemption, preparing SD-Z2 or SD-3, dealing with deadlines and obtaining tax certificates where required.
This service covers the tax stage of an inheritance
Most clients contact us after they already have a document confirming who inherited. At that point the key questions are tax questions: whether Poland taxes the acquisition, whether an exemption is available, which form applies, what the deadline is and whether a tax certificate will be needed later.
Check Polish tax scope
We determine whether the inherited assets fall within Polish inheritance tax rules, including cross-border cases involving assets or heirs outside Poland.
Choose the correct filing route
We check whether the Article 4a closest-family exemption applies and whether the correct route is SD-Z2, SD-3 or a late-filing procedure.
Complete the tax process
We prepare the filing, supporting documents and tax-office correspondence and obtain the tax certificate when it is needed for a later transaction.
What we handle
Inheritance-tax assessment
- review of the inheritance confirmation documents and asset list,
- assessment of whether Polish inheritance tax applies,
- classification of the heir into the relevant tax group,
- review of the Article 4a closest-family exemption, including citizenship and residence conditions,
- review of the tax base, tax-free amount and relevant 2026 tax scale where the acquisition is taxable.
Filing and tax-office procedure
- calculation of the applicable filing deadline,
- preparation and filing of SD-Z2 or SD-3,
- assessment of a possible deadline-restoration request in qualifying 2026 cases,
- tax-office correspondence concerning the inheritance filing,
- application for the tax certificate required for certain later notarial transactions.
Fee for a standard inheritance tax filing
The fee applies to a standard inheritance tax filing for one heir and includes the tax review, preparation and filing of SD-Z2 or SD-3, tax-office correspondence connected with the filing and an application for the inheritance tax certificate where required.
Cases involving multiple jurisdictions, disputed or complex valuations, missed deadlines requiring additional proceedings, multiple heirs requiring separate filings or other non-standard issues are quoted separately.
SD-Z2, SD-3 and missed deadlines
The correct route depends on the facts. A family relationship alone does not determine the answer, especially for heirs living outside Poland, the EU and the EEA.
| Situation | Typical tax route | Main timing point |
|---|---|---|
| Closest-family exemption available | SD-Z2 | For inheritance, generally 6 months from the formal confirmation event. |
| Taxable inheritance | SD-3 | Generally 1 month from the date the tax obligation arises. |
| SD-Z2 deadline missed | Case-specific review | Since 7 January 2026, restoration may be possible where the delay occurred without the taxpayer's fault and the statutory conditions are met. |
| Inherited asset discovered later | Possible SD-Z2 route | A separate 6-month period may apply from the date the heir learned about the asset, subject to substantiating the later discovery. |
What we need from you
For the initial tax review, send the documents you already have. We will identify any missing items after checking the case.
Inheritance documents
- final court decision confirming inheritance, registered deed of certification of succession or European Certificate of Succession,
- death certificate,
- documents confirming the relationship to the deceased where relevant.
Tax and asset information
- list and estimated market value of inherited assets,
- information about debts and burdens connected with the estate,
- your citizenship and country of residence,
- information about earlier acquisitions from the same person during the relevant 5-year period.
How the tax process works
- Initial document review. We identify the inheritance confirmation date, the assets and the heir's citizenship and residence position.
- Tax route and deadline. We determine whether Polish inheritance tax applies, whether the Article 4a exemption can be used and which filing deadline governs the case.
- Preparation. We prepare SD-Z2 or SD-3 and the supporting documents. If a deadline issue exists, we first determine the correct procedural route.
- Filing and correspondence. We submit the filing under the agreed authority and deal with tax-office questions relating to the inheritance case.
- Certificate where needed. If a later sale or other covered notarial transaction requires evidence of the inheritance-tax position, we apply for the appropriate certificate.
Who handles your tax case
Tax supervision, cross-border scope, exemptions, taxable cases and deadline issues.
Initial contact, document collection and coordination of the tax filing process.
Common questions
I live abroad. Can you handle the Polish inheritance-tax filing?
Yes, in many cases the tax stage can be handled remotely based on the inheritance documents, asset information and the appropriate authority to act. We first confirm the correct filing route and the competent tax office.
I inherited from a parent. Is SD-Z2 always available?
No. The parent-child relationship is within the closest-family group, but the exemption also has citizenship or residence conditions and, where required, a filing deadline. We check all of those conditions before choosing the form.
What if the SD-Z2 deadline has already passed?
Do not assume that the exemption is automatically lost. Since 7 January 2026, restoration of the deadline may be possible in qualifying cases where the delay occurred without the taxpayer's fault. The facts and dates must be checked before filing.
Do I pay tax when filing SD-3?
The tax office calculates the inheritance tax and issues a decision. The tax is generally payable within 14 days from receipt of that decision.
Do I need a tax certificate before selling inherited property?
Often. For certain notarial transactions involving inherited assets, the notary needs evidence that the inheritance-tax position has been settled. We can apply for the relevant tax-office certificate where required.
Send the inheritance documents you already have
Tell us who inherited, where the assets are located, your country of citizenship and residence, and which court, notarial or European succession document you have. We will identify the Polish tax filing route and the documents needed next.
Email contact@saregofinance.pl