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Such assets can be freely donated.

In accordance with the above, no permission is required for inheritance of real estate by a foreigner who inherits under statute.If a natural person leaves no automatic inheritors, the district or the State Treasury inherits. The tax-free amount for Category 1 beneficiaries is PLN9,637 (€2,328).The Polish court examines ex officio who is the heir; however, the court cannot examine what components comprise the estate. There are three categories of beneficiaries: Category 1, Category 2, and Category 3. If at the time of succession the only living descendants of the testator are the grandparents, i.e. The tax-free amount for Category 3 beneficiaries is PLN4,902 (€1,089).The Polish Supreme Court takes the stance that, in order for the will of a foreigner to be valid in Poland, it is enough for the will to be made in the form allowed by law in the country where it was drawn up, irrespective of what property is included in the inheritance.Polish law does not provide for restrictions in administering personal assets.
How to prepare your last will or testament in Poland? If there is a dispute concerning the ownership of property title in the proceedings, this is resolved by separate proceedings. the actual legal heirs. Polish residents or foreign individuals who are entitled to receive all or part of certain Polish assets may take a case to court even if there is no will available. In the case of a Polish citizen, Polish law would apply. However, if a beneficiary is permanently unfit for work, or is a minor, he/she is entitled to two thirds of that portion.The tax rates depend on the value of the property inherited and the relationship between the deceased and the beneficiaries. W e look at the inheritance in Poland from different points: how does the inheritance law apply to the foreigners either leaving or inheriting estates in Poland. The principle of kinship-determined succession foresees however that the inheritance remains with the testator’s next of kin.According to Polish law of succession, a testament is invalid when it was drawn up in a condition excluding the deliberate or free declaration of will. In case if a testator’s child deceased, his descendants inherit the heritage attributable to him to equal parts.Basically they are entitled to receive half of the legal inheritance. Inheritance in Poland. Both Polish and English law have a set of rules (“intestacy rules”) that will determine who gets what in such a situation. Inheritance tax in Poland. All Rights Reserved.Gifts and inheritances of Polish property are subject to taxation. The tax-free amount for Category 2 beneficiaries is PLN7,276 (€1,617).The inheritance and gifts to Category 1 recipients of a property up to the value that corresponds to 110 sq. In accordance with Polish Private International Law, the country where the property is located has jurisdiction in matters of ownership and other property rights.Category 3 beneficiaries are all other beneficiaries not classified in Category 1 and 2. It is not possible to demand termination of a donation agreement after two years have elapsed from its execution.There are no impediments to minors inheriting under a will. What restrictions apply to this situation. In principle no specific action need be taken by the legal representatives of a minor; however, in court proceedings a minor must be represented by legal representatives.The applicable law in matters of inheritance is the national law of the country where the deceased was a citizen at the time of his/her death.

The will can only be made in one of the forms allowed by law. The inheritance waiver agreement is an agreement concluded between the future testator and a person belonging to the circle of his statutory heirs and has as its object the future inheritance. When a person inherits (including a minor) he/she becomes a beneficiary ex lege at the time of death of the deceased. He/she must be 18 years old and cannot be under a legal disability.

Furthermore, the provisions in a testament are ineffective, when they were made by the testator on a basis of a misunderstanding and it can be presumed that such testamentary provisions would not have been made without this misunderstanding.The compulsory portion is basically a money claim that must be asserted towards the testamentary heir(s).A person having interest in the testament may claim the ineffectiveness of it only within a period of three years from the date of notice about the reasons of the ineffectiveness. If the deceased was a citizen of more than one country, then the applicable law is that of the country to which the testator was most closely connected.To complete your registration, please click the verification link sent to:Get monthly informed analysis on world property markets and exclusive, early access to investment opportunities delivered right to your inbox.The basic rule in inheritance law in Poland is the freedom to make a will. Those are descendants and parents of the testator, as well as the spouse are, as far as they would have been appointed as legal heirs in individual cases.The intestate succession finds application, when no (valid) testament exists or the persons, who were appointed as heirs in the testament, disclaimed the heritage. The court proceedings to ascertain whether a person is an heir involve a hearing, which usually lasts between one and three months. The beneficiaries are liable to pay these taxes. no closer relatives of the testator as above are alive, the grandparents inherit to equal parts.The Testament gives the testator the opportunity to determine a different succession than the intestate succession.