Inheriting Property in Poland as a Foreigner: Step-by-Step Guide

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.

Your father was a British citizen, but he owned a small house in Kraków. He has now died, and you (his child or another close relative, also a foreign national) want to inherit that property. The questions that come up straight away:

• Can I even inherit property in Poland as a foreigner?
• Do I need permission from the Ministry of the Interior (MSWiA)?
• What's the process, the cost, and how long does it take?
• How much inheritance tax will I have to pay?

This guide answers all of these — with a practical action plan.

The basic rule: Polish law governs Polish property (lex situs)

The first thing to remember: real estate is always governed by the law of the country where it's located.

This is a rule of private international law known by its Latin name lex situs ("the law of the place where the thing is situated").

If the house is in Warsaw: - The applicable law is Polish law (the Civil Code and related legislation) - That's true regardless of whether the deceased was Polish, British, or German - That's true regardless of whether the heir is Polish, a foreign national, or stateless

In practice: inheriting property in Poland is governed by Polish succession law (Civil Code, articles 922–1088), regardless of the nationality of either the deceased or the heir.

Ministry permission (MSWiA) — when foreigners actually need it

This is a common source of confusion. Many people assume a foreigner automatically needs official permission to inherit property in Poland.

The reality is more nuanced.

The general rule

As a general rule, citizens of EU member states are exempt from the requirement to obtain permission from the Ministry of the Interior (MSWiA) to inherit property in Poland. So: - A German, French, or Italian citizen → does not need permission - A Belgian, Dutch, or Czech citizen → does not need permission

Post-Brexit: UK citizens

Since Brexit (1 January 2021), the United Kingdom is no longer an EU member state.

⚠️ This means a UK citizen MAY need MSWiA permission to inherit property in Poland.

However: this point is genuinely contested. The old 1920 statute governing the acquisition of real estate by foreigners is not always interpreted consistently for citizens of post-Brexit Britain.

In practice: - Some courts and notaries grant the permission as a matter of routine - Others take the view that permission isn't required at all (relying on the absence of a clear formal requirement) - The safest approach is to check with a notariusz (a civil-law notary — broadly similar to a UK notary public, but with a wider role in property and succession matters, and not the same institution) before you file anything — they will tell you whether it's required in your case.

How to obtain permission (if required)

If the notary determines that permission is required:

1. Submit an application to the Wojewoda (the regional governor's office covering the area where the property is located) - You'll need to attach the heir's documents, the property documents, and a valuation - Cost: free of charge

2. Decision timeline: 2–4 weeks (the Wojewoda has 30 days to issue a decision)

3. In most cases the Wojewoda grants permission (unless there's a specific ground for refusal, e.g. a national security concern)

4. Submit the decision to the notary — who then resumes the succession-certificate process

The procedure: certificate of inheritance → land register entry

Here are the practical steps for inheriting property in Poland as a foreigner:

Step 1 — Gather your documents (days 1–7)

You will need: - ✅ The death certificate of the deceased (the full certificate, not an extract) — from the civil registry office in the place of death - ✅ The will (if one exists) — the original document, or a certificate confirming it was deposited - ✅ Identity documents for the heir (passport, birth certificate, national ID) - ✅ Property documents — the relevant extract from the księga wieczysta (land and mortgage register — the Polish equivalent of the Land Registry) — obtained from the local land court - ✅ A property valuation (needed for tax purposes; sometimes requires a qualified surveyor) — roughly 1–3% of the property's value - ✅ Certified translations — any English-language documents (such as a UK death certificate) must be translated into Polish by a sworn translator (tłumacz przysięgły, a translator officially certified by the Polish Ministry of Justice)

Translation cost: roughly 100–300 PLN per document

Step 2 — Decide: accept or reject the inheritance (URGENT — six-month deadline)

Before you submit anything to a notary, you must make a formal decision:

• Accept the inheritance — if you want to inherit (be ready for the tax bill and any debts attached to the estate)
• Reject the inheritance — if you don't want it (once rejected, it cannot later be reversed)

Deadline: six months from the date you learned that you were entitled to inherit.

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

How to do it: by a formal declaration, made either orally before a court or in writing, or before a notary (practice varies between courts — always check).

Step 3 — Apply to a notary for a certificate of inheritance (days 8–21)

The right notary: - Is not necessarily "your" notary of choice — any notary can act - Must, however, operate within the jurisdiction of the land court where the property is located

The notarial procedure:

1. Submit your application to the notary with your documents (death certificate, will, identity documents, land register extract)

2. The notary checks: - The authenticity of the documents - Whether the succession is correctly established (statutory order of inheritance under Civil Code articles 931–940) - Whether, as a foreigner, MSWiA permission applies — or asks whether it's required in your case

3. If everything is in order, the notary issues the Certificate of Inheritance (Akt Poświadczenia Dziedziczenia, "APD" — a notarial deed that formally confirms who inherited and in what shares) - The document records: the heirs' names, their respective shares, and the assets covered (the property) - It is issued in at least two copies (one per heir)

Timeframe: 2–4 weeks (assuming no complications)

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

Step 4 — Updating the land register (KW)

Once you have the Certificate of Inheritance:

1. Submit it to the land court (the same court that maintains the land register for the property)

2. The land court schedules the entry of the change of ownership in the register — from the deceased's name to yours

3. Timeframe for the entry: 2–6 weeks (sometimes longer if the court has a backlog)

4. Cost: a court fee (roughly 200–500 PLN, depending on the specific court's rates)

Once the entry is made — you are the property's official owner.

Inheritance tax in Poland (tax groups and exemptions for close family)

The key point: every heir must pay Polish inheritance and gift tax, unless an exemption applies.

Tax groups and rates

The tax depends on your tax group, which reflects your relationship to the deceased:

A worked example (Group I)

Your mother dies and leaves you a house worth 400,000 PLN (you're her child, Group I):

• Group I exemption: up to 1,400,000 PLN
• Tax due: (400,000 − 0) × 3% = 12,000 PLN
• If the house were worth 2,000,000 PLN: tax = (2,000,000 − 1,400,000) × 3% = 600,000 × 3% = 18,000 PLN

When is a professional valuation required?

To calculate the tax, you need to know the property's precise value. If the value isn't clear (for example, there's no existing valuation document), the court or notary may require a qualified property surveyor:

• Surveyor's fee: roughly 1–3% of the property's value (sometimes more)
• Timeframe: 2–4 weeks for a valuation
• When it's needed: almost always for real estate, unless the property is already recorded in the cadastre with a known value

How to handle it remotely from the UK

If you're based in the UK and want to inherit property in Poland without travelling there in person:

Step 1 — A notarial power of attorney

You cannot personally attend every step. You'll need to appoint an attorney (representative) in Poland — a family member, friend, or lawyer.

The process:

1. Have a power of attorney drawn up before a solicitor or notary public in the UK - This is a standard UK Power of Attorney document - It grants your appointed representative the authority to act for you in the succession matter

2. Have it apostilled (an internationally recognised form of authentication) - Under the 1961 Hague Apostille Convention - Obtained from the Foreign, Commonwealth & Development Office in the UK (or arranged via your solicitor/notary) - Cost: roughly £20–50 - This step is mandatory — a Polish court will not accept the document without an apostille

3. Have the power of attorney translated into Polish - By a sworn translator - Cost: roughly 100–200 PLN

4. Send the power of attorney, apostille, and translation to your representative in Poland

Step 2 — Your representative gathers the documents

Your representative in Poland collects: - The death certificate (plus translation, if issued in English) - The will (plus translation) - Your identity documents (plus translation) - The power of attorney (notarial deed + apostille + translation) - The land register extract

Step 3 — Your representative applies to the notary

Your representative submits the application to the notary in Poland with the full set of documents.

The notary issues the Certificate of Inheritance in your name, acting on the strength of the power of attorney.

Step 4 — The certificate is sent to the UK

Once the Certificate of Inheritance is issued, your representative sends you a copy (by email or post).

You are now the official owner, as far as the Polish courts are concerned.

Total cost of the remote process: - UK solicitor/notary: roughly £100–300 - Apostille: roughly £20–50 - Translations: roughly 300–600 PLN - Polish notary (certificate of inheritance): roughly 500–1,000 PLN - Land court (register entry): roughly 200–500 PLN - Total: roughly £150–400 plus roughly 1,000–2,100 PLN

Timeframe: 4–8 weeks (assuming no complications)

FAQ

Can I reject an inheritance as a UK citizen through the Polish consulate?

⚠️ No. Rejecting an inheritance cannot be done through the consulate. The rejection must be made: - In person, before the district court (jurisdiction follows the deceased's last place of residence in Poland) - Or before a notary (practice varies — check with the relevant court) - Or through a representative (if you've granted a notarial power of attorney)

Deadline: six months from the date you learned of your entitlement to inherit.

The Polish consulate in the UK has no power to accept a rejection of inheritance.

How long does the whole process take?

As a rough guide:

If there are complications (a dispute over the estate, no will, or the matter has to go through court rather than a notary): 6–12 months.

What happens to a Polish bank account after death?

If the deceased held an account with a Polish bank:

1. The bank will require proof that the inheritance has been formally confirmed (the Certificate of Inheritance) before releasing funds

2. The process: - Submit the certificate to the bank - The bank will ask for confirmation that inheritance tax has been settled (a certificate from the Tax Office confirming payment) - Once that certificate is provided, the bank transfers the funds

3. Timeframe: typically 2–4 weeks after the bank receives the certificate and tax confirmation

4. If the account is held abroad (a UK bank): see our article on Brexit-related issues (in Polish) — you'll need an English Grant of Probate rather than a Polish Certificate of Inheritance

Summary

If you're a foreign national (for example, a UK citizen) wanting to inherit property in Poland:

✅ You can do it. Polish law does not prevent foreigners from inheriting property (although post-Brexit, MSWiA permission may be required — always check with a notary).

✅ The process is standardised: a Certificate of Inheritance from a notary → an entry in the land register → you're the owner.

⚠️ You'll need to: prepare your documents (with certified translations), appoint a representative (if you're outside Poland), pay the tax due, and have the certificate lodged with a notary.

✅ Timeframe: 6–15 weeks (assuming no complications).

Next step: if you have a property you expect to inherit: 1. Contact a notary within the jurisdiction of the land court where the property is located 2. Ask whether, as a foreign national, you need MSWiA permission 3. Arrange a power of attorney (if you're based outside Poland) 4. Gather your documents and certified translations

Last reviewed: 27 June 2026.

Disclaimer: This material is for general information only and does not constitute legal advice. Twoja Sprawa is an information and coordination platform, not a law firm. Every case should be assessed individually with the help of a qualified lawyer.