Inheritance Tax in Poland for Foreign Heirs: SD-Z2, Rates and Exemptions
Polish inheritance tax can apply to foreign heirs, but the result depends on the location of the assets, the heir’s citizenship or residence status, the family relationship and the filing route. Close family can qualify for a full exemption in many cases, but the exemption has conditions and the SD-Z2 deadline is only one of them.
- Polish real estate inherited by an individual is generally within the scope of Polish inheritance tax.
- Foreign assets can also fall within Polish inheritance tax if the heir was a Polish citizen or had a permanent place of residence in Poland when the inheritance opened.
- The closest-family exemption under Article 4a is available only if the family relationship and additional citizenship or residence conditions are met.
- For inheritance, SD-Z2 is generally filed within 6 months from the formal confirmation event, not simply from the date of death.
- Since 7 January 2026, the SD-Z2 deadline can in qualifying cases be restored if the delay occurred without the taxpayer’s fault.
- If the exemption route does not apply, the taxable inheritance is generally reported on SD-3.
When does Polish inheritance tax apply to a foreign heir?
The Polish inheritance and donation tax is a separate tax from income tax. The domestic rules look first at the asset and at specific statutory connecting factors. General income-tax residence is not the only test.
| Situation | Polish inheritance tax position |
|---|---|
| Real estate located in Poland | Generally within the scope of Polish inheritance tax. |
| Movable property in Poland or rights exercised in Poland | Generally within scope, but there is a specific exclusion where, on the relevant date, neither the heir nor the deceased was a Polish citizen and neither had a permanent place of residence in Poland. |
| Property or rights located outside Poland | Polish tax can apply if, when the inheritance opened, the heir was a Polish citizen or had a permanent place of residence in Poland. |
These rules mean that a person living abroad should not assume either that Polish tax always applies to every Polish-linked asset or that living abroad automatically removes Polish tax. The exact asset type and the statutory connecting factors matter.
Official source: see the Polish Ministry of Finance guidance on the scope of inheritance and donation tax.
Can close family inherit tax free in Poland?
Often yes, but the 0% result is not based on family relationship alone. Article 4a provides a full exemption for the spouse, descendants, ascendants, stepchildren, siblings, stepfather and stepmother, subject to the statutory conditions.
Three conditions foreign heirs should check
- Relationship: you must fall within the closest-family group covered by Article 4a.
- Citizenship or residence: the exemption provisions apply only if, at the time of acquisition, the heir had Polish citizenship, citizenship of an EU or EEA state, or residence in Poland, the EU or the EEA.
- Reporting: where an SD-Z2 notification is required, it must be filed within the applicable deadline.
This second condition is especially important for heirs living outside Europe. A US, Canadian or UK resident who has no Polish, EU or EEA citizenship and no residence in Poland, the EU or the EEA should not assume that the closest-family exemption is available merely because the deceased was a parent or spouse.
There is also a reporting threshold. For the closest-family exemption, SD-Z2 is not required where the combined value of acquisitions from or after the same person, counted under the statutory 5-year aggregation rule, does not exceed 36 120 PLN.
Source: the current statutory citizenship and residence condition appears in Article 4(4), while the closest-family exemption is in Article 4a. The Ministry of Finance also confirms the 36 120 PLN reporting threshold.
What is the SD-Z2 deadline for inheritance?
For inheritance, the 6-month SD-Z2 period is generally tied to formal confirmation of the inheritance. It does not simply run from the date of death.
The 6-month period generally runs from
- the date a court decision confirming inheritance becomes final,
- the date a Polish notarial deed of certification of succession is registered, or
- the date a European Certificate of Succession is issued.
If an heir only learns about a particular inherited asset after the ordinary deadline has passed, the exemption can still apply if the heir reports that asset within 6 months from learning about it and substantiates the later discovery.
New from 7 January 2026: restoration of the SD-Z2 deadline
The previous rule that a missed SD-Z2 deadline could never be restored is no longer correct. From 7 January 2026, the statutory deadlines covered by the new Article 4c can be restored on application if the taxpayer substantiates that the delay occurred without their fault.
The application must generally be filed within 7 days from the date the reason for the delay ceased, together with the omitted SD-Z2 notification. The restoration mechanism applies to acquisitions from 7 January 2026 and also to earlier acquisitions where the 6-month reporting period had not expired by that date.
Do not assume restoration is automatic. The taxpayer must show lack of fault and comply with the procedural deadline. The Ministry of Finance explains the new rule in its 2026 guidance on the closest-family exemption.
SD-Z2 vs SD-3: which form applies?
The correct forms are SD-Z2 and SD-3. There is no SD-Z3 inheritance return.
| Form | Purpose | Typical deadline |
|---|---|---|
| SD-Z2 | Notification used to secure the closest-family exemption where the statutory conditions are met. | For inheritance, generally 6 months from the formal confirmation event. |
| SD-3 | Tax return used where the acquisition is taxable and no payer collected the tax. | Generally 1 month from the date the tax obligation arises. |
For taxable inheritance, the tax office calculates the tax and issues a decision. The tax is then generally payable within 14 days from receipt of that decision.
Since 2026, the statute also contains specific rules for the SD-3 deadline after an SD-Z2 deadline has expired and after a final refusal to restore that deadline. A late case should therefore be reviewed before simply filing a return.
The Ministry of Finance lists the current forms as SD-Z2 and SD-3.
Polish inheritance tax rates and tax-free amounts in 2026
If the acquisition is taxable, the amount depends on the tax group and the taxable net value. The tax base is generally the market value of the inherited property and rights, reduced by qualifying debts and burdens.
| Tax group | 2026 tax-free amount | Rates above the tax-free amount |
|---|---|---|
| Group I Includes spouse, descendants, ascendants, stepchildren, siblings, stepfather, stepmother, parents-in-law, son-in-law and daughter-in-law. |
36 120 PLN | 3%, then 5%, then 7% |
| Group II Includes specified more distant relatives and relatives by marriage. |
27 090 PLN | 7%, then 9%, then 12% |
| Group III Other persons. |
5 733 PLN | 12%, then 16%, then 20% |
The brackets for the excess above the tax-free amount are 11 833 PLN and 23 665 PLN. The exact tax is calculated using the statutory scale, not by applying the highest percentage to the entire inheritance.
2026 figures: the Ministry of Finance confirms the current tax-free amounts and tax scales. Acquisitions from the same person are aggregated under the statutory 5-year rule.
Do you need a tax certificate before selling inherited property?
Often, yes. Article 19(6) of the inheritance and donation tax act restricts certain notarial transactions involving assets acquired through inheritance and other gratuitous titles until the tax position is evidenced to the notary.
In practice, the relevant evidence is typically a tax office certificate confirming that the acquisition was exempt, that the tax was paid, or that the tax liability expired, or a written consent from the competent tax office where the statute allows it.
This is why some heirs first discover an unresolved inheritance-tax problem when they are preparing to sell or encumber an inherited property. Resolving the tax filing earlier reduces the risk that the later transaction is delayed.
Three examples for foreign heirs
German resident inherits a Polish apartment from a parent
The Polish apartment is within the Polish inheritance-tax system. The family relationship falls within the closest-family group, and German citizenship or residence satisfies the EU or EEA condition. If the remaining Article 4a conditions are met, the heir can normally secure the exemption through a timely SD-Z2 filing.
US resident and US citizen inherits Polish real estate from a parent
The Polish real estate is within the Polish inheritance-tax system. However, if the heir has no Polish, EU or EEA citizenship and no residence in Poland, the EU or the EEA, the closest-family exemption cannot be assumed from the parent-child relationship alone. The taxable route should be checked before filing.
Polish citizen living abroad inherits assets outside Poland
Foreign assets can fall within Polish inheritance tax because the heir’s Polish citizenship is itself a statutory connecting factor for property located abroad. Any foreign inheritance-tax treatment should then be reviewed separately.
Frequently asked questions
Does every foreign heir pay inheritance tax in Poland?
No. The result depends on the type and location of the inherited asset, statutory citizenship or permanent-residence connecting factors, the heir’s tax group and available exemptions. Polish real estate is treated differently from some movable property and rights.
Is inheritance from a parent always tax free?
No. Parent-child inheritance is within the closest-family relationship group, but Article 4a also has citizenship or residence conditions and, where required, a reporting condition. A foreign heir outside Poland, the EU and the EEA may therefore need a different analysis.
Can the SD-Z2 deadline be restored after it is missed?
Potentially. Since 7 January 2026, the statutory deadline can be restored on application if the taxpayer substantiates that the delay occurred without their fault. The application is generally due within 7 days after the reason for the delay ceased and must be accompanied by the omitted notification.
Is the taxable form SD-Z3?
No. The taxable inheritance return is SD-3. SD-Z2 is the notification used for the closest-family exemption. The official Ministry of Finance forms list confirms the current names.
Can I sell inherited property before the tax position is settled?
A notarial sale or other covered transaction can require evidence from the tax office that the inheritance-tax position has been settled. If the filing is missing or unresolved, the transaction may be delayed until the required certificate or consent is obtained.
What to check first
Start with four facts: where the assets are located, your citizenship and residence position, your relationship to the deceased, and the date and type of formal inheritance confirmation. Those facts usually determine whether Poland taxes the inheritance, whether SD-Z2 can be used and which deadline applies.
Legal status as of 25 August 2026. Tax regulations in Poland change frequently. Verify the current rules before making decisions.
Need the Polish inheritance-tax filing handled?
Sarego Finance handles the tax stage for foreign heirs, including exemption review, SD-Z2 or SD-3 filing, deadline analysis, tax-office correspondence and tax certificates. See our inheritance tax filing service in Poland.
Tax Advisor
Jerzy advises foreign individuals and families on Polish inheritance-tax filings, exemptions, deadlines and cross-border tax issues. He reviews and updates this article when the relevant Polish tax rules change.
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