Inheriting Property in Poland as a British Citizen: Step-by-Step Guide

This guide is general legal information, not legal advice. How the rules apply depends on your individual circumstances, the value and type of the estate, and whether other heirs are involved — the matter should be assessed by a qualified Polish lawyer. Twoja Sprawa helps you organise the documents for that assessment.

You're a British citizen. Your grandmother (Polish) has died and left you a house in Warsaw.

Now you're facing the obvious questions: - Can I even inherit as a British citizen? - What steps do I need to take? - Do I need a permit? - How long will it take? - What does it cost?

This guide answers all of it, from A to Z.

Step 1 — Confirm the estate has opened and what's in it

First: confirm the estate has actually opened.

What does "opening of the estate" mean?

Under Polish law, an estate "opens" at the moment of the deceased's death. That's the point from which you, as heir, hold rights and obligations.

Documents confirming this: - ✅ Death certificate (English) - ✅ Or a certificate from a Polish civil registry office (Urząd Stanu Cywilnego), if your grandmother died in Poland

What forms part of the estate?

The estate covers all the rights and obligations of the deceased:

Assets (what you're hoping for): - Real estate (house, flat, land) - Money (bank accounts, cash) - Securities (shares, bonds) - Vehicles (cars, motorbikes) - Valuables (jewellery, artwork) - Personal property (furniture, electronics)

Liabilities (what you may owe): - Debts (loans, mortgages) - Outstanding tax - Funeral costs - Costs of the succession procedure itself

Will there be other heirs?

Check: - Did your grandmother leave a will? - If so — who is named in it? - If not — who else inherits under statutory succession (Articles 931–940 of the Polish Civil Code: other children, spouse, etc.)?

This changes the whole procedure — you may need a separate division of the estate (dział spadku) if there's more than one heir.

Step 2 — Gathering documents (UK Grant of Probate vs Polish court/notarial confirmation)

This is the tricky part for someone outside the Polish system.

Do you need a UK Grant of Probate?

If your grandmother died in the UK, or held a UK bank account, then yes — you'll need a Grant of Probate (the English court document confirming the executor's authority).

But if she died in Poland, you don't need one for the Polish side of things.

Documents to collect

Regardless of where she died, gather the following:

Core documents: - ✅ Death certificate — the full version (not a short-form extract) - If English: Death Certificate from the General Register Office + a sworn (certified) translation into Polish - If Polish: short-form death certificate (skrócony akt zgonu) from a Polish registry office (if she died in Poland)

• ✅ Will (if one exists)
• A Polish will: original, or a certificate confirming it was deposited with a notariusz (see below)

• An English will: original plus a sworn translation

• ✅ Your ID documents (the heir)

• British passport (with copied pages)
• Birth certificate (English) + sworn translation

• Or other documents proving the family relationship (e.g. adoption certificate, if adopted)

• ✅ Property documents in Poland

• Extract from the land and mortgage register (księga wieczysta, "KW") — the most recent version
• Or proof of title if there's an old property with no KW entry

• Any deed showing acquisition (e.g. the notarial deed, akt notarialny, from when your grandmother bought the property)

• ✅ Property valuation

• Needed for tax purposes — sometimes a professional valuer is required
• Cost: roughly 1–3% of the property's value (PLN 500–10,000, depending on the property)

Sworn (certified) translations — MANDATORY

Every English document must be translated into Polish by a sworn translator (tłumacz przysięgły — a translator officially certified by the Polish Ministry of Justice; this is a stricter category than a general certified translator in the UK).

• Death certificate → translation (approx. PLN 150–300)
• English will → translation (approx. PLN 200–400)
• Birth certificate → translation (approx. PLN 150–300)
• Passport pages → translation (usually done from a photocopy, approx. PLN 50–100)

Where to find a sworn translator? - Online (many Polish translation firms work remotely) — 2–5 working days - In person in Poland, if you're there — 1–2 days

Step 3 — Granting power of attorney to a Polish lawyer

If you're outside Poland, you'll generally need to appoint a representative in Poland — a lawyer (adwokat or radca prawny), or sometimes a trusted family member or friend.

Power of attorney

Form: - Notarised under English law (Power of Attorney) - A UK notary public prepares the document - The notary attaches an apostille (international certification) - Translation into Polish

Cost: £50–150 (UK notary) + roughly £20–50 (apostille) + roughly PLN 100–200 (translation)

Your representative in Poland

This could be: - An adwokat (advocate) — cost roughly PLN 1,000–3,000 for the procedure, but reliable and professional - A radca prawny (legal counsel) — similar cost and standing - A family member or friend — free, but riskier, since they need to understand the procedure

Recommendation: if this is your first inheritance and the estate is significant, hire a qualified lawyer.

Step 4 — Filing your acceptance statement (urgent — 6-month deadline!)

This is CRITICAL.

You have exactly 6 months from the date you learned of your right to inherit to decide:

• Accept the inheritance — if you want to inherit
• Reject the inheritance — if you don't

If you do nothing within that window — you are treated as having accepted automatically.

Procedure

1. You prepare a written statement (e.g. "I hereby accept the inheritance after Jane Smith, who died on 1 January 2026 in Warsaw")

2. Through your representative in Poland: - They go to the relevant district court (sąd rejonowy — the one covering your grandmother's last place of residence in Poland) - File the statement + the power of attorney (notarised, apostilled, translated) - The court records it (a formal protocol) - Your representative receives a certificate

3. Your representative sends you a copy of the certificate (by email or post)

Timeframe: around 1 week if your representative acts promptly.

Step 5 — Court order or notarial deed of succession

Once your acceptance is confirmed, you need an official document confirming you are the heir.

This is either an Act of Succession Certification (Akt Poświadczenia Dziedziczenia, "APD" — the notarial route) or a court order (postanowienie sądowe — the court route).

The faster route — APD via a notariusz

Note: a Polish notariusz is not the same as a UK notary public. It's a distinct, more powerful legal profession that draws up deeds, confirms succession, and can issue documents carrying the same legal force as a court order.

1. Your representative collects all the documents: - Death certificate (translated) - Will (translated) - Your ID documents (passport + translation) - Land register (KW) extract for the property - Power of attorney (notarised, apostilled, translated)

2. Your representative goes to a notariusz (the one covering the district where the property is located)

3. The notariusz checks: - Authenticity of the documents - Correctness of the succession (whether you can actually inherit) - ⚠️ Whether, as a foreign national, you need a permit from the Ministry of the Interior and Administration (MSWiA)

4. The notariusz issues the APD (a document bearing the notary's seal and signature) - It states your name, your share, and the subject of the inheritance (the property) - Issued in at least 2 original copies

Timeframe: 2–4 weeks if there are no complications.

Cost: roughly PLN 200–800 (about 0.5% of the property's value)

The court route (if the notariusz declines)

If the notariusz finds there are doubts (e.g. missing documents, a dispute over who the heirs are), you'll need court proceedings instead.

Procedure: 1. Your representative/lawyer prepares an application 2. It's filed with the district court covering your grandmother's last residence 3. The court examines the case (it may request further evidence or witnesses) 4. The court issues a declaration of acquisition of inheritance 5. The order is issued in at least 2 copies

Timeframe: 6–12 months

Cost: court fee (roughly PLN 500–1,000) + lawyer's fee (roughly PLN 1,000–3,000)

Step 6 — Inheritance tax and registration

A. Inheritance tax (form SD-Z2)

• Form: SD-Z2
• Deadline: within 6 months of the estate opening
• Where: the tax office (Urząd Skarbowy) covering your address or the location of the estate
• Rate: Tax Group I (close family) = 3–7%
• Exemption: up to PLN 1.4 million per heir within the close-family group

Example: - Property worth PLN 500,000 - Your tax group: III (a foreign national without a close family connection) = 20% - Tax due: PLN 500,000 × 20% = PLN 100,000

⚠️ Without a close family relationship (e.g. a distant cousin), the rate is higher (14–20%).

B. Updating the land and mortgage register (KW)

Once you have the APD (or the court order):

1. Your representative goes to the relevant land registry division of the court (covering the property's location)
2. They file the APD plus an application to update the entry
3. The court changes the registered owner in the KW (from the deceased to you)
4. Timeframe for the update: 2–6 weeks

Cost: court fee (roughly PLN 200–500)

Step 7 — Selling or using the Polish property

Once the KW has been updated, you are the official owner of the house.

If you want to sell:

1. You prepare a sale agreement (as a notarial deed)
2. A prospective buyer inspects the property
3. You sign the contract before a notariusz
4. Funds are transferred to your account (via you and the notary)
5. The KW entry is updated to the new owner

Timeframe: 2–4 weeks once you've found a buyer.

Cost: notary fee (roughly 1–2% of the property's value) + income tax (PIT) if you sell privately — this can be 19%, though exemptions exist for inherited property.

If you want to keep it and let it out:

1. Register yourself as owner in Poland
2. Let the property, to Polish or foreign tenants
3. Rental income must be declared and taxed in Poland
4. You may let to either Polish or foreign tenants

Note: if you let the property, you will need to file and pay Polish income tax on the rental income.

If you want to keep it without letting it:

Nobody will stop you. You simply remain the owner (no income, but no tax on income either).

FAQ

Does a Grant of Probate replace the Polish inheritance certificate?

⚠️ No. A Grant of Probate (English) and an APD (Polish) are different documents for different legal systems.

• Grant of Probate: gives access to banks and assets in the UK
• APD: gives access to property and banks in Poland, and allows the KW to be updated

If the estate is only in Poland, you need the APD (or a Polish court order). A Grant of Probate alone won't be accepted there.

Do I need a permit from the Ministry of the Interior and Administration (MSWiA)?

⚠️ Post-Brexit, British citizens may need an MSWiA permit to inherit real estate in Poland.

In practice: - Some notaries will require the permit - Some notaries will decide it isn't needed in your case - Always ask the notariusz before filing your documents

If a permit is required: 1. Submit an application to the regional governor's office (Wojewoda / urząd wojewódzki) 2. The Wojewoda has 30 days to decide 3. Permits are usually granted 4. Extra time needed: roughly 2–4 weeks

How long can I delay?

Critical deadlines:

1. 6 months — to accept or reject the inheritance (an absolute deadline)
2. 6 months — to file the SD-Z2 tax declaration
3. After these deadlines — you can still act, but expect penalties/interest

Summary — Quick Timeline

Next steps

If you're a British citizen looking to inherit in Poland:

1. Gather your documents (death certificate, will, your passport) plus certified translations
2. Arrange a Power of Attorney with a UK notary
3. Appoint a representative in Poland (a lawyer, or trusted family member)
4. Send the power of attorney and documents to your representative
5. File your acceptance statement with the court (within 6 months!)
6. Attend the notariusz with the full document set (for the APD)
7. Deal with the tax (SD-Z2)
8. Wait for the KW to be updated — you're now the owner

See also: Polish inheritance law — full guide and Grant of Probate: what it is and how it affects an estate in Poland (in Polish).

Disclaimer: This material is for general information only and does not constitute legal advice. Legal position as of June 2026. Twoja Sprawa is an information and coordination platform, not a law firm. Each case should be assessed individually by a Polish advocate (adwokat) or legal counsel (radca prawny), or a firm specialising in international and succession law.