What Forms Part of a Polish Estate? Assets and Debts After Death

When a person dies, their assets and liabilities together form the estate (masa spadkowa) — the pool of assets and debts that heirs share between them. Not everything the deceased leaves behind falls into the estate, though: the law is clear about which assets pass to heirs and which simply end with the person's death. Knowing the boundaries of the estate matters if you're planning your share of an inheritance, or trying to work out how exposed you are to debts. This article covers what forms part of the estate (property, bank accounts, shares, debts owed to the deceased), what is excluded (life insurance with a named beneficiary, lifetime annuities, personal rights), and what happens to assets held abroad — particularly in the UK, post-Brexit.

This article concerns Polish law and estates administered in Poland. ⚠️ Brexit: EU Regulation 650/2012 does not apply to the UK — separate rules govern assets held there.

Disclaimer: 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 (adwokat or radca prawny — the two branches of the Polish legal profession, both broadly equivalent to a solicitor/barrister — or a notariusz, a Polish notary with wider powers than a UK notary public). Twoja Sprawa helps you organise the documents for that assessment.

Assets — what forms part of the estate

Real property

All real property (houses, flats, land, small buildings) forms part of the estate — without exception.

How it's recorded: - The property is entered in the land and mortgage register (księga wieczysta, KW) — a public register. - After the deceased's death, the heir must change the registered owner in the KW (this requires a court order). - If the property carries a mortgage (loan security), the mortgage passes with the property — the heir inherits it encumbered (unless the loan was insured — see our article "Debts in the estate").

Valuation: - Property is valued at market value — usually via a surveyor's or notary's estimate. - In a dispute (over the inventory), the court can order a valuation by an expert panel.

Movable property (personal possessions)

Movable property covers all personal items other than real property — all of it forms part of the estate.

Examples: - A car — valued at current market price. - Furniture, electronics, clothing — estimated valuation (usually second-hand market pricing). - Jewellery, artworks — may require a professional valuer. - Pets — valued at market price.

⚠️ Note: Personal items may carry sentimental value, but for the estate, only market value counts, not emotional value.

Bank accounts and cash

All the deceased's bank accounts form part of the estate.

How it's handled: - The bank is notified of the death (death certificate). - The account balance is "frozen" (the bank won't pay out unless the court authorises it). - The heir needs a court order (or a notarial certificate of inheritance) before the bank will release the funds.

Cash found at home: - It forms part of the estate — if it's disclosed. - Undisclosed cash found in the home doesn't practically form part of the estate, but failing to disclose it looks bad legally and can be challenged.

Securities (shares, bonds, company interests)

All securities form part of the estate.

Examples: - Shares in listed companies — valued at the closing price on the date of death. - Bonds, funds — valued at current value. - Interests in companies (Sp. z o.o., partnerships) — may require valuation by an expert.

How it's recorded: - Listed shares: the bank must notify the broker or exchange of the death. - Unlisted shares: the shareholder register is updated (requires a court order).

Debts owed to the deceased (loans they made)

If the deceased lent money to someone (for example, to a family member), that debt owed to them forms part of the estate.

How it's calculated: - The debt is valued at the outstanding amount (if partly repaid). - If the debtor never repaid, recovering the debt may be difficult.

Practical problems: - If the loan was "informal" (no paperwork), it's hard to prove. - Heirs must decide whether to pursue it or write it off.

Right to rental income (leasehold rights)

If the deceased let out a property (flat, commercial unit) under a lease with time remaining, the right to continue the tenancy forms part of the estate.

How this is handled: - The lease passes to the heir automatically. - The heir acquires the right to collect rent. - The heir also takes on service-charge and property-tax obligations, and similar duties.

Copyright and patents

If the deceased was a creator (writer, composer, inventor): - Copyright (in their works) forms part of the estate — heirs can collect royalties. - Patents (inventions) form part of the estate — heirs can sell or license them.

What does NOT form part of the estate

Life insurance (with a named beneficiary)

This is the most important exclusion. If the deceased held a life insurance policy with a named beneficiary (e.g. a child or spouse), the payout does not form part of the estate.

🇵🇱

A Polish legal matter while you live in the UK?

Describe your situation — the initial review is free and non-binding. We match you with a regulated Polish lawyer; most matters are handled remotely under a power of attorney.

Request a free initial assessment

How it works: 1. The deceased took out a life insurance policy for PLN 100,000. 2. The policy named a beneficiary: "my daughter Anna". 3. On death, the insurer pays the money directly to Anna — bypassing the entire probate process. 4. The money does not form part of the estate — other children have no claim to it.

⚠️ Note: If the policy has no named beneficiary (or names "the heirs"), the payout does form part of the estate and is shared proportionally among all heirs.

Practical significance: Life insurance is a way to protect loved ones — the money goes to the chosen person, bypassing probate and creditors.

Lifetime annuities

A lifetime annuity (renta dożywotnia) is an arrangement where the deceased received annual payments until death — in exchange for selling property or capital.

How it works: - The deceased sold their house to a third party in exchange for a lifetime annuity (e.g. PLN 5,000 a year until death). - On the deceased's death, the annuity ends — the third party stops paying. - The annuity does not form part of the estate — because it was personal and tied to the individual's life.

Similarly: - State pension entitlement (if the deceased was receiving one) — ends on death. - Disability pension entitlement — ends on death.

Personal rights (professional status, titles)

Purely personal rights of the deceased (their office, profession, honours) do not pass to heirs.

Examples: - The right to practise as an adwokat (Polish equivalent of a solicitor/barrister) — ends on death; another lawyer cannot inherit that right. - The right to practise medicine — does not pass to children. - A position within a company (director, chairman) — the role becomes vacant on death (a new appointment must be made). - Honorary titles (a medal, "honorary citizen" status) — personal, and not transferable.

Personal obligations (maintenance as the obligated party)

If the deceased received maintenance payments (e.g. from a former spouse), the right to them ends on death.

Conversely, if the deceased was obliged to pay maintenance, that obligation forms part of the estate (see our article "Debts in the estate").

Rights over common land

Rights over common grazing or common land (where several properties share common ground) may be subject to special rules and don't always fully form part of the estate (it depends on the relevant agreement or the community's rules).

Assets abroad — a complicated area

Assets in other EU countries

If the deceased held assets in other EU countries (e.g. a property in France), EU Regulation 650/2012 applies.

The rule: - The succession is dealt with primarily where the deceased had their last habitual residence (usually Poland, if that's where they lived). - But local assets (e.g. property in France) are subject to the law of the country where they're located.

In practice: - A property in France: requires court proceedings in France (French law). - Shares held in another country: that country's rules apply.

⚠️ Takeaway: Where there are assets abroad within the EU, always take advice from a lawyer qualified in the relevant jurisdiction.

Assets in the UK — post-Brexit

This is a key difference. EU Regulation 650/2012 has not applied to the UK since 1 January 2021.

The rule: - Assets in the UK (property, bank accounts, shares) are governed by English/Scots succession law, not Polish law. - Even if the deceased was Polish, their UK assets follow different rules.

In practice: - If a Polish national living in the UK owned property there, you'll need to open probate proceedings in the English courts (e.g. via the Probate Registry). - In Poland, you separately open proceedings for the Polish assets. - Two sets of proceedings run in parallel — one in Poland, one in the UK.

⚠️ Note: English law differs from Polish law (for example, a surviving spouse may receive a larger share, and property rules differ). You'll need an English solicitor.

Key countries outside the EU regime (Regulation 650/2012 doesn't apply): - The United Kingdom (since 2021). - The United States. - Canada. - Other non-EU countries.

How to take stock of the estate remotely (from the UK)

If you're an heir but live in the UK:

  1. Gather documents: - Death certificate (from the Polish civil registry office, urząd stanu cywilnego). - Property documents (extracts from the land and mortgage register — these can be obtained online). - Bank statements (send a power of attorney to the banks). - Loan documents (mortgages, credit cards). - Insurance policies.

  2. Register with the relevant district court (sąd rejonowy, covering the deceased's last place of residence): - Submit an application to open probate proceedings. - File the case (online or through a representative).

  3. Use a representative in Poland: - Draw up a power of attorney (this can be done notarially from the UK). - Your representative gathers documents and liaises with the court, banks, etc.

  4. Prepare an inventory: - Collect all documents relating to items of value. - Draw up a list of assets and liabilities. - Submit it to the court (via your representative).

  5. Wait for the court's decision: - The court approves the inventory. - The court issues an order confirming acquisition of the inheritance.

Frequently asked questions

Does a bank account form part of the estate? Yes — all accounts form part of the estate. The bank freezes the account on death until there is a court order.

What about a rented-out flat? The property (real estate) forms part of the estate. The right to collect rent passes to the heirs. The tenancy agreement continues automatically.

Can I find hidden bank accounts belonging to the deceased? In practice, this is difficult. You notify banks of the death, but if an account was unknown to the family, it may never come to light. You can approach the central securities depository (if securities were involved) or ask the court to order a search of the deceased's assets.

What about jewellery and other valuables? They form part of the estate — and must be valued. For significant sums, the court can order a valuation by an expert.

Does health insurance pass to an heir? No — it's personal. The heir must take out their own policy.

What happens to assets if the heir lives in the UK? If the assets are in Poland, Polish law applies. If they're in the UK, English/Scots law applies. Always take advice from lawyers in both countries.

Related articles

Disclaimer

Twoja Sprawa is an information platform; we are not a law firm and do not provide legal advice. Every estate requires individual assessment by a court, a notary, or a Polish lawyer. This article is for general information only and does not constitute legal advice. If in doubt, consult a regulated professional.

Jurisdiction note: EU Regulation 650/2012 does not apply to the UK post-Brexit. For assets in the UK, take advice from an English lawyer.

Sources

Last verified: 27 June 2026.

Have a Polish legal matter from the UK?

Describe it — we review it free of charge and, with your consent, match you with a regulated Polish advocate or legal counsel. Cases in Poland can be handled remotely, under a power of attorney. The lawyer decides whether to take the case; no guarantee of outcome.

Request a free initial assessment →