Accepting a Polish Inheritance: Outright, With an Inventory, or Rejecting It?

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 a Polish inheritance lands on your doorstep, you have three options: accept it outright (with unlimited liability for the deceased's debts), accept it with an inventory (liability capped at the value of the estate), or reject it entirely. This is the single most important decision in the inheritance process, and it has a direct impact on your financial exposure. Accepting outright means you answer for all of the deceased's obligations without limit — if the debts turn out to exceed the assets, you will have to make up the shortfall from your own pocket. Accepting with an inventory, by contrast, caps your liability at the value of the assets. Article 1012 of the Polish Civil Code (Kodeks Cywilny, KC) sets out these rules, and a 2015 amendment brought in an important safeguard: if you do nothing for six months, the law now presumes you accepted the inheritance with an inventory (not outright, as used to be the default). This article walks through all three options, how to draw up an inventory, and what happens once you've accepted.

This article concerns Polish inheritance law and estates located in Poland. ⚠️ If the assets are located in the UK or elsewhere abroad, the procedure may differ — take advice from a qualified lawyer.

Three options: what you can do with an inheritance

1. Accepting outright (Article 1012(2) KC)

Accepting outright means taking on the inheritance with unlimited liability — you answer for all of the deceased's obligations, with no cap.

How it works: - You receive the whole of the estate (all of the deceased's assets). - You are liable for all liabilities (debts, taxes, other obligations) — with no upper limit. - If the debts exceed the assets, you must make up the difference from your own money.

When it makes sense: - When the assets clearly outweigh the debts (e.g. PLN 200,000 in assets against PLN 20,000 in debts). - When you are confident you know about all the obligations and the risk is low. - When you want to take over the whole estate quickly, without extra procedure.

How to do it: - File a written declaration with the court (the guardianship court, or via a notariusz — a civil-law notary, ≠ a UK notary public). - This always requires your personal signature or that of an authorised representative.

⚠️ Risk: if hidden debts later surface (unpaid tax, court proceedings, other liabilities that weren't disclosed), you remain liable for all of them — even if they far exceed the value of the estate.

2. Accepting with an inventory (Article 1012(1) KC)

Accepting with an inventory caps your liability at the value of the deceased's estate — you must draw up an inventory (spis inwentarza, a formal list of all assets and liabilities).

How it works: - You receive the estate's assets. - You are liable for debts only up to the value of the assets. - If the debts exceed the assets, creditors bear the loss beyond that point — you pay up to the value of the estate and then no more.

When it makes sense: - When you want to protect yourself against hidden debts. - When the assets are uncertain or at risk (e.g. a property in poor condition). - When you know there may be tax arrears or other outstanding obligations. - Always, when the estate is over-indebted (debts exceed assets).

How to do it: 1. File an application with the court (the guardianship court) asking it to order an inventory. 2. The court may direct that a court bailiff (komornik sądowy) be involved (in more complex cases), or it may proceed without one (usually in straightforward cases). 3. All property, accounts, and obligations are recorded in detail. 4. The completed inventory is approved by the court. 5. Once approved, your liability is formally capped.

Cost: - Court fees: typically PLN 100–300. - If the court orders a bailiff: additional fees (usually several thousand PLN for the procedure).

3. Rejecting the inheritance (Article 1012(3) KC)

Rejecting the inheritance means you take nothing — the estate passes to the next people in the line of succession, or is divided among the remaining heirs.

When it makes sense: - When the debts clearly exceed the assets. - When you want to avoid all liability. - When you anticipate family disputes or court proceedings.

How to do it: - File a written declaration with the court or a notariusz (within 6 months of learning about the inheritance).

For details, see: Rejecting a Polish inheritance — how and when to do it (in Polish).

The "silent acceptance" rule — the 2015 change

Since 1 January 2015, the rules have changed. Previously, if you did nothing for six months, the law presumed you had accepted the inheritance outright (with unlimited liability).

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Now (since 2015): If, within 6 months of learning about the inheritance, you do not file a declaration to reject it or to accept it with an inventory, the law presumes you accepted with an inventory (limited liability) ✅.

What this means in practice: - If you do nothing, you are protected against hidden debts — your liability is capped at the value of the estate. - This was a major shift — previously, doing nothing worked against you.

⚠️ Important: this presumption only applies where you file no declaration at all. If you actively declare acceptance outright, you are then liable without limit.

The inventory: what it is and how to draw one up

An inventory (spis inwentarza) is a detailed list of all the assets and liabilities belonging to the estate.

What goes into the inventory

Assets: - Real property (houses, flats, land) — at market valuation. - Vehicles — at current valuation. - Bank accounts — current balance. - Securities (shares, bonds) — current value. - Personal effects (furniture, electronics, jewellery) — estimated value. - Receivables (loans the deceased had made to others) — value of the claim.

Liabilities: - Mortgages — outstanding balance. - Loans — outstanding balance. - Credit card debt — outstanding balance. - Tax liabilities — unpaid PIT (income tax), VAT, etc. - Funeral costs — supported by documentation. - Arrears of maintenance/alimony — if any.

The inventory procedure

  1. File an application with the district court (sąd rejonowy, the guardianship division, in the area of the deceased's last residence) asking it to order the inventory.
  2. The court sets a date for the inspection — typically within 1–4 weeks, depending on complexity.
  3. Prepare your documents: - The deceased's death certificate. - Proof of your relationship to the deceased (a certificate from the civil registry office confirming your status as heir). - Property documents (extracts from the księga wieczysta — the land and mortgage register). - Bank statements. - A list of creditors.
  4. During the inspection: - You attend at court, or at the relevant location (e.g. the deceased's flat). - The court (and, where involved, the bailiff) records everything forming part of the estate. - Each item is valued.
  5. The inventory is approved — the court issues an order approving the inventory and confirming your capped liability.

Cost: PLN 100–500 (court fees), plus a bailiff's fee if one is involved (potentially several thousand PLN for a complex case).

The court bailiff — when is one needed?

A court bailiff (komornik sądowy) is an official enforcement officer whom the court may direct to act in more complex cases (a large estate, multiple creditors, family conflict). A bailiff produces a more formal, binding inventory.

⚠️ Bear in mind: involving a bailiff is expensive (several thousand PLN), so it is generally a last resort.

What happens after you accept the inheritance

The court's order confirming acquisition

Once you have accepted the inheritance (whichever option you chose), the court issues an order confirming acquisition of the inheritance (postanowienie o nabyciu spadku) — a document confirming that you are the heir.

This order is needed to: - Register a change of ownership for property at the księga wieczysta (land and mortgage register). - Open a bank account for the estate. - Sell estate assets. - Settle accounts with creditors.

For details, see: How to obtain a court order confirming acquisition of a Polish inheritance (in Polish).

Obligations towards creditors

After accepting an inheritance (particularly with an inventory), you must: - Notify the deceased's creditors — they are entitled to seek payment from the estate. - Publish a call for claims — in the official gazette (Dziennik Urzędowy), usually at the estate's expense. - Publish a notice of the acquisition — so that creditors can come forward.

Paying off the debts

Frequently asked questions (FAQ)

Can I change my mind after I've filed a declaration accepting the inheritance? This is very difficult. A declaration, once filed, is generally final. In exceptional cases (mistake, fraud, or another ground under Article 1018 KC), you may apply to have it set aside, but this requires court proceedings and there is no guarantee of success.

How long do I have to decide? You have 6 months from learning about the inheritance. If you do nothing, the law now presumes acceptance with an inventory (since 2015). If you want to reject the inheritance, you must do so within the same 6-month window.

What about tax debts and unpaid income tax (PIT)? All tax debts form part of the estate. If you accepted with an inventory, your liability is capped at the value of the assets. If you accepted outright, there is no cap.

Does the court always have to approve the inventory? Usually, yes — the court must issue an order approving the inventory. In some straightforward cases, practice varies between courts and a formal approval step may be handled more lightly.

Can I draw up the inventory myself, without the court? Not for legal purposes, in practice. A private list you compile yourself is not binding and does not cap your liability. The inventory must be approved by the court.

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Disclaimer

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

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