[REVISION HISTORY]

Poland inheritance and property regulations

Updated 2 times since CLSTR started tracking revisions of this situation.

What changed

2026-08-24 06:30 UTC → 2026-09-02 03:25 UTC · added ~~removed~~

In late July 2026, Polish authorities clarified that inheritance transfers at the moment of death make heirs immediately responsible for the decedent’s debts, including utility and service bills. Creditors can demand full payment from any heir, who may later seek reimbursement from co‑heirs. The same announcement removed the requirement for drivers to carry physical licences, registration certificates, or insurance documents, shifting verification to an electronic register. A few weeks later, the focus shifted to the costs associated with transferring property after inheritance. Detailed rules were published on notary fees, VAT, court fees, and additional taxes that apply depending on the transfer method. The guidance also explained how rental income from an inherited apartment is treated as joint marital property, affecting divorce settlements. By August 2026, further specifics emerged regarding property transfer costs. Notary fees are regulated and scale with property value, supplemented by a 23% VAT and court fees for land register entries. While gifts to close relatives are exempt from inheritance tax, life-interest contracts trigger a 2% civil-law transaction tax. Under family law, inherited apartments remain personal property, but rental income generated during marriage is considered a joint marital asset. Additionally, a tax ruling from the National Tax Information Directorate clarified that bank refunds resulting from the annulment of a deceased borrower's loan agreement are not subject to inheritance and gift tax, as the claim for reimbursement arises after death. Finally, members of the ‘zero group’—including spouses, children, and parents—can remain exempt from inheritance tax provided they file the SD-Z2 form within six months of acquisition; failure to do so may result in fines. In September 2026, the Director of the National Tax Information (KIS) issued further interpretations regarding real estate and income tax.

Versions

Only revisions since CLSTR began indexing content versions appear here. Select a version to see what changed compared to the one before it.