Inheriting Property in Poland as a Foreigner – Why the 6-Month Deadline Matters

September 18, 2025

If you have inherited property or other assets in Poland while living abroad, it is essential to understand your obligations under Polish inheritance law and tax rules. One of the most important requirements is the six-month deadline for declaring your inheritance to the Polish tax office.

Do Foreign Heirs Pay Inheritance Tax in Poland?

Polish inheritance tax applies when:

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

Even if you live outside Poland, you are still subject to Polish inheritance tax rules if the assets are situated in the country.

Exemption for Close Relatives – But Only if You File on Time

Poland provides a full inheritance tax exemption for close family members (spouse, children, parents, grandparents, siblings). However, this exemption is conditional:

You must file the SD-Z2 tax declaration within six months of learning about the inheritance.
If you miss the deadline, you lose the right to exemption and the inheritance becomes taxable.

This is why you may have heard that “there is no inheritance tax in Poland”. That statement is only correct if the legal formalities are completed properly and within the required timeframe.

What Assets Are Covered?

Inheritance in Poland may include:

Real estate (apartments, houses, land)
Bank accounts (savings, deposits)
Securities and investments (shares, brokerage accounts)
Vehicles and other valuables

Most foreign heirs inherit real estate or bank deposits in Poland, both of which trigger reporting obligations.

Why Acting Quickly Is Crucial

The six-month deadline is strict. Missing it means:

Permanent loss of exemption rights
Tax payable on the inherited assets, even if you are a close relative
Possible penalties for late filing

How We Support Foreign Heirs

At Sarego Finance, we regularly assist heirs living outside Poland who need to complete inheritance procedures. Our support covers:

Preparing and filing the SD-Z2 declaration
Securing the inheritance tax exemption
Obtaining official tax certificates required for property sales or transfers
Coordinating with Polish notaries and courts on legal recognition of inheritance rights

We make sure you meet the deadline and protect your exemption.

Comprehensive Support – Legal & Tax

Dealing with inheritance in Poland from abroad can be stressful and time-sensitive. That’s why at Sarego Finance we provide end-to-end assistance:

Legal support – recognition of inheritance rights in Poland through a court or notary, registration of property, coordination with Polish institutions.
Tax support – preparing and filing the SD-Z2 declaration, securing exemptions, and obtaining tax certificates.

We handle both aspects together so that you do not have to manage the process alone.

👉 Here you can find the full description of our inheritance services and step-by-step procedure:
Inheritance in Poland – Legal and Tax Support for Foreign Heirs