Dividing a Polish Inheritance by Agreement: Do You Need a Notary?

This guide is general legal information, not legal advice. How the rules apply depends on your individual circumstances, and the matter should be assessed by a qualified Polish lawyer. Twoja Sprawa helps you organise the documents for that assessment.

When the heirs agree among themselves, they can divide the estate by private agreement — faster and cheaper than going to court. But be careful: the required form depends on what's actually in the estate. If there's real property involved, a notarial deed is compulsory. Below we explain the formal requirements and the procedure.

The rule: movable assets — an ordinary written agreement is enough; real property — a notarial deed is required (Article 1037 § 2 of the Polish Civil Code, Kodeks cywilny, KC).

When a contractual division is possible

A contractual (out-of-court) division of the estate is the simplest route — but it requires the full agreement of every heir. If even one heir disagrees, the agreement won't be valid and you'll have to go to court instead.

Conditions: - All heirs agree to the proposed split ✅ - Everyone understands the consequences (which is why heirs often use a representative or lawyer) - The agreement is made in the required form ✅

Form — it depends on what's in the estate

If the estate INCLUDES real property

Required: a notarial deed (Article 1037 § 2 KC)

• The agreement must be drawn up by a notariusz — a civil-law notary, which is a different role from a UK notary public. In Poland, a notariusz is a legally trained public official who drafts and certifies the binding deed itself, not merely a witness who authenticates a signature.
• An ordinary private written agreement is invalid for this purpose — even if every heir has signed it
• The notary draws up the akt notarialny (notarial deed) and registers the new owners in the księga wieczysta — the land and mortgage register, Poland's official public register of ownership and charges against real property
• Each heir signs the deed in person, or through an attorney holding a power of attorney with a certified signature

Procedure: 1. The heirs agree on how to split the estate (negotiating among themselves) 2. They arrange an appointment with a notary (in Poland, or at a Polish consulate if they live abroad) 3. The notary prepares a draft deed 4. Everyone signs at the notary's office (in person or via an attorney) 5. The notary registers the change of ownership in the land and mortgage register

If the estate consists ONLY of movable assets and money

A simple written agreement is enough

• The heirs can draw up the agreement themselves, without a notary
• A document signed by everyone is sufficient
• Form: a plain written agreement, an email confirmed by all parties, or a signed note — as long as it's clear and signed

In practice: - The agreement could technically be made orally, but a written document is safer as evidence - It's worth having witnesses - Where the estate includes money held in bank accounts, the heirs can settle up between themselves by bank transfer

Example: The estate consists of 50,000 PLN in a bank account plus a car. Two heirs agree: one takes the money, the other takes the car. They sign a simple written agreement — valid!

What a notarial deed must contain

A notarial deed dividing an estate should include:

1. The parties — all the heirs
2. The subject matter — the composition of the estate (real property, movable assets, money)
3. The method of division — who receives what
4. Valuations — the value of each asset (needed to work out any equalising payments)
5. Declarations — each heir confirms they understand the consequences and has no objections
6. Settlements — any lifetime gifts (darowizny), outlays or benefits received (pożytki), where relevant
7. Signatures — all parties

Step-by-step procedure if you live outside Poland

You don't need to travel to Poland:

1. Contact a notary in Poland — by email or phone; explain the situation
2. Draft preparation — the notary prepares a draft deed (it can be sent to you by email to review in advance)
3. Power of attorney — you grant power of attorney to another heir or to a lawyer to sign on your behalf
4. Signing the deed — each heir signs at the notary's office (either personally or through their attorney)
5. Registration — the notary registers the change of ownership in the land and mortgage register
6. Copies — you receive a copy of the deed

Alternative (for property located outside Poland): if the property is, for example, in Germany, it may be possible to sign the deed before a notary in Germany instead (where German law allows this), with certified translations and an apostille.

Tax on a division involving a payment — inheritance and gift tax

⚠️ Note: if the division is not entirely free of charge (for example, one heir pays another to take over the whole property), civil-law transactions tax (podatek od czynności cywilnoprawnych, PCC) may apply.

• Heirs are exempt from tax simply for inheriting — but where one heir pays another an equalising sum as part of the division, that payment may be taxable
• Who pays the tax? The person receiving the equalising payment (they may be exempt or taxed, depending on the amount)

We recommend checking this with the notary — they will know whether tax applies in your specific case.

Pros and cons of dividing the estate by agreement

Pros:

• ✅ Quick (weeks, not years)
• ✅ Cheaper (notarial fees are lower than court costs)
• ✅ Private (no public hearings)
• ✅ More flexible (the heirs settle the details themselves)

Cons:

• ❌ Requires everyone's agreement
• ❌ A notary is compulsory if real property is involved
• ❌ Sometimes hard to reach agreement (family tensions)
• ❌ Not possible if one heir cannot be reached

If one heir refuses to sign

In that case, a division by agreement is not possible — you'll need to go to court instead (a judicial division of the estate, Article 1038 KC). No heir can be forced to sign a division agreement.

Exception: in some cases, in civil proceedings a court can substitute for the signature of a person who lacks capacity or cannot act for themselves.

Frequently Asked Questions

Can I sign the agreement through a representative if I live abroad? Yes — you grant a power of attorney to a lawyer or to another heir, who then signs the deed at the notary's office on your behalf. The power of attorney must have a certified signature.

What if one heir lives abroad and can't be reached? A division by agreement may not be possible if that person doesn't grant a power of attorney. In that case, the alternative is a judicial division of the estate through the courts.

Can I object to the agreement after signing it? It's difficult — once you've signed the notarial deed, it's binding. In theory you could try to have the deed set aside (extremely difficult — you'd need to prove grounds such as an error by the notary or duress), but this is complex and unlikely to succeed.

How much does a notarial deed for estate division cost? The notarial fee (taksa notarialna) depends on the value of the property — typically from a few hundred to a few thousand PLN. The notary will confirm the exact cost once they know the details of your case.

What if the value of the property is disputed — how is it valued? The heirs can agree on a value between themselves (an amicable valuation) or appoint an independent valuer (rzeczoznawca, a certified property surveyor). An amicable valuation is quicker, but everyone has to agree to it.

Once a notary has been involved, is the division final? A notarial deed is final — you cannot challenge it in later proceedings (unless there was a defect in the notarial procedure itself). That's why it's important to prepare carefully before signing.

Legal basis

• Article 1037 KC — form required for division of the estate
• Articles 1035–1045 KC — general provisions on division of the estate
• ISAP: Kodeks cywilny (Polish Civil Code)

Legal position current as of June 2026.