Inheriting Property in Poland: How Is It Divided Between Heirs?

This guide is general legal information, not legal advice, and does not cover every situation — the right approach depends on your family's circumstances and the property involved. The matter should be assessed by a qualified Polish lawyer before you make any decisions. Twoja Sprawa is an information and coordination platform, not a law firm, and does not provide legal services or represent clients in court.

When someone leaves behind a house, flat, or plot of land in Poland, the question of "who gets what" quickly gets complicated. The property has to be divided somehow, but a physical split isn't always possible. Below we set out the three main options: dividing the property physically, having one heir buy out the others, or selling up and splitting the proceeds.

The common route: One heir keeps the property and pays out the others — this is by far the most frequent solution in practice.

Option 1: Physical division (division "in kind")

Each heir receives a specific, separate part of the property. This works when:

• The plot can be split by a surveyor — a large plot, for example, can be divided into smaller ones
• The building has separate units — each heir takes one flat, provided they're genuinely self-contained
• There are separate buildings — e.g. a house and a garage — each heir takes a different one

Procedure: 1. A surveyor divides the plot/property (cost roughly PLN 500–2,000) 2. A notariusz (a civil-law notary, ≠ a UK notary public — Polish notaries draft and certify legally binding deeds) or a court registers the new division in the księga wieczysta (land and mortgage register) 3. Each heir's share is registered as a separate property

Pros: - Each heir ends up with something concrete - No cash payments between heirs - No need to sell anything

Cons: - Only possible if the property can actually be split - May reduce overall value (a small standalone unit is often worth less) - The process requires a surveyor and a land register entry

Example: A single-family house worth 400 units, two heirs. Each is entitled to 1/2, but splitting the house itself in practice isn't feasible — another option has to be chosen.

Option 2: One heir takes the property and pays out the others

One heir takes the whole property and pays the remaining heirs a sum matching their share. This is the most common route.

Procedure: 1. Valuation of the property (by an expert or agreed informally) 2. Confirming each heir's share 3. Working out the payments: - The heir taking the property: receives the property - The other heirs: receive cash equal to their share

Example: A house worth 400 units, two heirs (each entitled to 1/2). - Marcin wants the house → he receives the house (worth 400 units) - Marian receives cash → 200 units, paid by Marcin

Pros: - Simple and quick - One heir gets something concrete - The others get cash - The payment can be spread over instalments (up to 10 years, Article 1042 of the Polish Civil Code)

Cons: - The heir taking the property needs to have or borrow the cash to pay the others - Valuation is sometimes disputed

Instalments: If the heir taking the property doesn't have the cash upfront, they can ask the court for payment in instalments (usually up to 10 years) with interest. This is the fallback when one heir wants the house but doesn't have significant funds available.

Option 3: Sell the property and split the proceeds

The property is sold and the money divided in proportion to each heir's share. This is used when:

• No one wants the property
• No one can afford to buy out the others
• The heirs simply can't agree

Two ways to sell:

Voluntary sale

• The heirs jointly instruct an estate agent (or find a buyer themselves)
• The property is sold at market price
• The proceeds are split

Pros: Usually a higher price. Cons: Requires the agreement of all heirs.

Court-ordered auction sale

• The court publicly announces an auction
• Buyers are typically limited, so the price is usually lower
• The proceeds are split

Pros: Can go ahead without everyone's agreement (where the division is being decided by the court). Cons: Lower price, and the sale is public.

Valuing the property — what value counts

For the division, you need the property's value at the date the estate opened (the date of death).

Ways to value the property:

1. A qualified valuer (biegły rzeczoznawca) — a professional valuation (most accurate, costs PLN 1,000–3,000)
2. Notarial valuation — the notary assesses it based on market prices (quicker)
3. Informal agreement — the heirs agree the figure between themselves (if there's mutual trust)

Where heirs are in dispute (e.g. in court division proceedings), the court appoints its own expert.

Tax on selling inherited property ⚠️

If you sell property you've inherited in Poland, tax may be due:

• Income tax (PIT): If you sell within 5 years of the deceased's original acquisition of the property, tax is due (19% or 20%, with exemptions available for close family)
• Exemption: Heirs may qualify for a family exemption if they sell within 5 years (conditions apply: close family relationship, the property being a main residence, and others) ⚠️

In practice: If the deceased originally paid 100 units for the house and you sell it for 150 units, the gain is 50 units. Tax may be due on that gain.

We recommend checking the exact position with a Polish tax adviser (doradca podatkowy) or notary — the rules are genuinely complex.

Step-by-step procedure for heirs based outside Poland

1. Value the property — instruct a valuer or notary
2. Decide on the division method — which of the options above will you use?
3. A division agreement (before a notary, if real property is involved) — or an application to the court, if there's a dispute
4. Power of attorney — you appoint someone to represent you
5. Land register entries — recording the new owner(s)
6. Settling payments — bank transfers between heirs

The whole process can be handled remotely, through a power of attorney.

Frequently asked questions

What if one heir lives in the house and won't agree to sell? If you can't reach agreement, you can apply for court division proceedings — the court can order a sale by auction even over one heir's objection. Living in the property doesn't protect it from division.

How do you value property when the market is unstable? Use the valuation as at the date the estate opened (the date of death) — that's the reference point. If today's price is different, the court can always appoint an expert to produce a valuation covering that period.

Do I pay tax if heir X sells their share to sibling Y? An exemption for sales between heirs may apply — but the conditions are strict. We recommend getting advice from a tax adviser.

How long does selling inherited property take? Voluntary sale: 1–6 months (depending on the market). Court-ordered auction: 2–4 weeks after the auction is announced.

What if the property has a mortgage on it? A mortgage reduces the property's net value — the lender has to be repaid out of the sale proceeds or the estate. This complicates the division and needs to be factored in early.

Can I ask for only the property to be divided and leave movable assets jointly owned? In theory yes, but it's rarely practical. Division works best when it covers the whole estate at once.

Legal basis

• Articles 1035–1045 of the Polish Civil Code (KC) — division of the estate (methods, procedure)
• Article 1042 KC — payment by instalments over up to 10 years
• Articles 210–211 KC — termination of co-ownership (applied by analogy)
• ISAP: Polish Civil Code (in Polish)