Polish Inheritance Tax & Law Simplified for Non-Residents.

Secure Your Assets: Complete, Remote Legal & Tax Support, Fully Compliant with Polish Law.

Inheriting property or assets in Poland? Non-residents face two major challenges: securing legal ownership and navigating Polish inheritance tax law.

While Polish tax law includes a 100% tax exemption for the closest family members, this benefit is conditional. You must formally report the inheritance to the Polish Tax Office within a strict 6-month deadline. Missing this deadline means you forfeit the exemption and are liable for the full tax payment.

We specialize in guiding foreign heirs through both essential steps:

  1. Legal Recognition of Inheritance Rights (Certifying ownership under Polish law).

  2. Fulfilling Polish Inheritance Tax Obligations (Ensuring compliance to secure your tax-free status).

This page explains the essentials of inheritance in Poland and details our complete legal and tax support service, designed to handle the entire process remotely. Don't risk losing your tax exemption—we manage the 6-month deadline for you.

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Do foreigners need to pay inheritance tax in Poland?

Inheritance is subject to Polish inheritance tax if:

  • The deceased was a Polish tax resident at the time of death, or
  • The inherited assets are located in Poland (for example, real estate or Polish bank accounts).

Even if the heir lives abroad, Polish inheritance tax rules usually apply to assets situated in Poland.

Who is taxed and who can be exempt?

  • In principle, all heirs must report their inheritance to the Polish tax office.
  • Close relatives (spouse, children, parents, grandparents, siblings) can benefit from a full exemption if they submit the SD-Z2 tax declaration within 6 months of learning about the inheritance.
  • Other heirs may be subject to progressive inheritance tax rates, depending on their relationship to the deceased.

What assets are typically covered by inheritance in Poland?

Inheritance may include:

  • Real estate (apartments, houses, land)
  • Bank accounts (current, savings, deposits)
  • Investment accounts (brokerage, securities, shares)
  • Vehicles (cars, motorcycles)
  • Other valuables (jewellery, artwork, collectibles)

From our experience, the two most common inheritance cases involve:

  • Residential property or land located in Poland
  • Bank accounts held with Polish banks

What needs to be done?

  • Obtain formal recognition of inheritance rights (through a notarial deed or court decision)
  • Collect documentation confirming ownership of assets (land registry extracts, bank statements, securities accounts, vehicle registration)
  • File the SD-Z2 tax declaration within 6 months to secure exemption (if eligible)
  • Request tax certificates when needed (for sale or transfer of inherited assets)

Key Steps

  • Legal procedure: To become the rightful heir, Polish law requires a court decision or a notarial deed of inheritance. Without this, property cannot be transferred into your name.
  • Tax procedure: Inheritance tax may apply. Close relatives can claim full exemption by filing the SD-Z2 declaration within the 6-month deadline.
  • Deadlines: Missing this deadline means losing the exemption and being subject to tax.
  • Documents required:
    • Death certificate
    • Certificate of inheritance (court or notary)
    • Property and asset documents (real estate registry extracts, bank or brokerage statements, vehicle documents)
    • Contact details of heirs
  • Verification of Legal Title: Formal verification of inheritance rights and familial relationships according to Polish law, confirming the valid transfer of assets.
  • Documentation Management: Preparation and certification of all necessary inheritance documents required by Polish notaries and courts, tailored for non-resident status.
  • Procedural Attendance & Support: We strongly encourage the client's presence for the key notarial act (Act of Succession) or assist with court appearances. We prepare and manage all preliminary documentation regardless of your travel arrangements.
  • Asset Registration: We manage the transfer and legal registration of inherited assets, including entry of Polish real estate into the Land and Mortgage Register (Księga Wieczysta), bank accounts, and other securities.
  • Official Communication Management: Direct handling of all required communication with Polish courts, registries (e.g., Land and Mortgage Registry), and notarial offices on your behalf.

Tax Compliance & Exemption: Our Inheritance Tax Service

  • Securing Full Tax Exemption: We manage the timely preparation and submission of the SD-Z2 declaration to the Polish Tax Office, a critical step required to secure the 100% inheritance tax exemption for close relatives.

  • Guaranteed Deadline Compliance: Full oversight of the crucial 6-month deadline for tax reporting, guaranteeing compliance and preventing the forfeiture of your tax-free status.

  • Official Tax Clearance Documentation: We handle the application and obtain the mandatory tax certificates from the Polish Tax Office confirming your tax exemption (or settlement). This document is essential for the future sale or transfer of inherited Polish assets.

Why Choose Us?

  • One Expert Team, Zero Headaches. We fully coordinate the Polish legal and tax proceedings, ensuring compliance and preventing the costly errors that arise when using separate advisors.
  • Minimal Presence Required. We manage 99% of the bureaucracy remotely. Your only requirement is a single, brief visit to a local notary or Polish Consulate to certify documentation, saving you weeks of travel time.

  • Guaranteed Deadline Compliance. We manage the critical 6-month tax reporting period, securing the full tax exemption (where applicable) and protecting you from penalties.

  • Bilingual Polish & English Support. Clear, jargon-free advice that eliminates language barriers with tax offices.

What steps are involved?

  1. Initial Case Assessment: Exchange of crucial information regarding the deceased, familial relationship, and all inherited Polish assets (property, bank accounts).

  2. Document Compilation: Guided collection of essential legal documentation (death certificate, inheritance deed, proof of property ownership).

  3. Legal Title Confirmation: Formal recognition of inheritance rights in Poland via a notarial act or court order.

  4. Tax Exemption Filing: Timely filing of the SD-Z2 declaration to the Polish Tax Office to secure the 100% inheritance tax exemption.

  5. Asset Registration & Clearance: Legal registration of inherited property and issuance of the official tax clearance document required for future disposal.

  6. Final Documentation: Delivery of all certified final legal and tax documents confirming the secure and clear transfer of ownership.

Our Inheritance Service Options

Below you will find our dedicated services. Choose the option that best fits your situation:

I need both legal and tax assistance
This service covers the full process – obtaining the court or notarial confirmation of inheritance (legal support) as well as handling the inheritance tax filing (tax support).

I already have the inheritance confirmed and only need tax help
This service is for clients who have completed the legal inheritance process and only require assistance with filing the SD-Z2 declaration and obtaining tax certificates.

Not sure which option is right for you?
Please contact us using the form. We will review your situation, guide you through the options, and send you a detailed checklist of documents and information needed. If necessary, we can also arrange a call to discuss everything further.

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