Inheriting from a Polish Parent Who Lived in the UK: What You Need to Know

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 (and, where UK assets are involved, an English solicitor). Twoja Sprawa helps you organise the documents for that assessment.

Your mother or father lived in England — worked there, paid tax there, held a UK bank account — but also owned property in Poland or had close relatives there. Now they have died. The question that comes up immediately: which law governs the estate? Polish or English? How much tax will be due? How long will it take?

Unfortunately there's no simple answer. A cross-border estate means two parallel procedures, two legal systems, two tax regimes. This guide explains how it works after Brexit and what to do first.

The key question: which law governs the succession?

Before doing anything, you need to answer one fundamental question: which law decides who inherits, how much, and how much tax is due?

The answer depends on three factors:

1. Where the deceased was habitually resident at death (habitual residence is the main connecting factor)
2. Where the assets are located (property in Poland? A bank account in the UK? Both?)
3. Whether there is a will, and if so, what it says

If your father lived in the UK but owned a house in Poland, different law applies to different assets. That's the practical challenge you need to grasp from the outset.

EU Regulation 650/2012 does NOT apply to the UK (Brexit) — clearing up a common myth

The biggest mistake you can make is assuming EU Succession Regulation 650/2012 still applies.

Until 31 December 2020, if a Pole living in England died, their estate was governed by the shared EU framework (Regulation 650/2012): the law of the country of habitual residence, the European Certificate of Succession (ECS), and a common approach to jurisdiction.

Since 1 January 2021, after Brexit, that has changed.

The UK is no longer a party to Regulation 650/2012. In practice:

• Poland still applies Regulation 650/2012 (it's an EU regulation; the UK doesn't participate)
• The UK no longer applies it — English courts do not recognise it

In practice, this means:

If a Pole dies while habitually resident in the UK, the UK-based assets are governed by English succession law (a common-law system), not by Regulation 650/2012.

This means: - Different rules on who inherits (different classes of heirs) - A European Certificate of Succession (ECS) will not be recognised in the UK - A separate English procedure is required (Probate) - Tax may be higher (UK Inheritance Tax at up to 40%)

Inheritance under English law: intestacy rules for UK assets

If your father held assets in the UK and left no will (or a will valid only in Poland), the English rules of intestacy apply.

The English rules — very different from Polish ones

In England, an estate is not split into four statutory classes as in Poland, but broadly as follows:

1. Smaller estates — value below £322,000 (roughly PLN 1.5 million): - The surviving spouse/civil partner takes everything (if there are no children) - If there are children, the spouse takes the first £322,000, and the remainder is split between the spouse and the children

2. Larger estates — value above £322,000: - Spouse/civil partner: £322,000 plus half of the remainder - Children: share the other half of the remainder equally

3. No surviving spouse: - Children (equally) - If none — parents - If none — siblings - If none — other relatives

⚠️ Critical point: An unmarried partner (cohabitee) in England — does not inherit under intestacy (much like in Poland). Without a will, a partner who was never married receives nothing.

Property in Poland: governed by the Polish Civil Code (lex situs) ✅

This part is straightforward: immovable property is always governed by the law of the country where it is located.

This is the private-international-law principle of lex situs — the law of the place where the property sits.

As a result: - A house in Warsaw → Polish law (Civil Code, Articles 922–1088) - A house in London → English law

If your mother lived in the UK but owned a flat in Gdańsk, the Gdańsk flat is inherited under Polish law, regardless of where she was habitually resident.

That means: - The Polish statutory classes of heirs apply (Civil Code Articles 931–940) - Polish inheritance tax applies (form SD-Z2) - The grant of succession is handled by a Polish notariusz (a civil-law notary, ≠ a UK notary public) or a Polish court

Two parallel procedures: Probate in the UK and a Polish grant of succession

This is the key practical takeaway: if the estate includes assets in both countries, you need to run two separate court/administrative procedures.

Scenario: a Pole (UK resident) dies

Assets: - Property in Poland (a house worth PLN 400,000) - A UK bank account (£50,000) - A car in the UK (£10,000)

What you need to do:

1. In Poland (for the property and other Polish assets): - Obtain the death certificate (the English Death Certificate plus a certified translation into Polish) - Gather the documents (will, ID documents for the heirs) - Apply to a notariusz (in the district where the property is located) for an akt poświadczenia dziedziczenia (APD — a notarial certificate of succession) - Timeframe: 2–4 weeks - Cost: roughly PLN 500–1,000 (notary fees)

2. In the UK (for the UK assets): - Obtain the Death Certificate from the General Register Office (the English equivalent of the Polish death certificate) - Apply to the Probate Registry for a Grant of Probate (if there's a will) or Letters of Administration (if there isn't) - The court issues a Grant of Probate/Letters of Administration — broadly the English equivalent of the Polish APD, though procedurally quite different - Timeframe: 4–8 months (sometimes longer if complications arise) - Cost: £100–500 (application fee) plus a solicitor, typically £1,000–5,000 (representation is strongly advisable)

Why two procedures?

• The UK does not recognise the European Certificate of Succession (ECS)
• English courts require their own procedure (Probate)
• A UK bank will not release funds without an English Grant of Probate
• The Polish land and mortgage register (księga wieczysta — the register of title to real property) does not recognise a UK Grant of Probate; it requires a Polish APD issued by a notary or court

What to do, step by step, from the UK

If you're abroad and have just learned of the death of a close relative:

Step 1 — Establish where the deceased was habitually resident and what assets they had (first half-day)

• Where did they live most recently? (UK address?)
• What assets did they hold in the UK? (bank account, house, life insurance?)
• What assets did they hold in Poland? (property, movable assets?)
• Is there a will?

Step 2 — Obtain the death documents (first 7 days)

From the UK: - Death Certificate (from the General Register Office covering the place of death) - Order several certified copies — you'll need more than one - Cost: roughly £10–25 per copy

From Poland (if the deceased had a recent Polish address): - They may already be registered with the relevant Polish tax office (urząd skarbowy); the Polish consulate may also be able to forward a notification

Step 3 — Power of attorney (days 8–14)

If you're in Poland while the assets are in the UK, or vice versa: - Arrange a notarial power of attorney for a representative in the relevant country - In the UK: an English Power of Attorney - In Poland: a Polish notarial power of attorney, plus an apostille on any English documents used there - Timeframe: around 2 days with a notary

Step 4 — Accepting or rejecting the inheritance (URGENT — 6-month deadline!)

You have exactly 6 months from the date you learned of your entitlement to the estate to: - Accept the inheritance (if you want it), or - Reject the inheritance (if there are debts, or you simply don't want it)

If you file no declaration within that period, you are deemed to have accepted the inheritance automatically.

Step 5 — The UK procedure (Probate) — run in parallel

If there are UK assets: - Apply to the Probate Registry - Attach the Death Certificate, the will (if any), and confirmation of the estate's value - The court issues a Grant of Probate (typically 4–8 months) - Order multiple certified copies — you'll need one for each bank/institution - Cost: engaging an English solicitor is strongly recommended, for speed and certainty

Step 6 — Obtaining the Polish APD

If there are Polish assets: - Apply to a notary (competent by location of the property, or the deceased's last address in Poland) - Attach: the Death Certificate (English original plus certified translation), the will, and ID documents for the heirs - The notary issues the APD (typically 2–4 weeks) - Cost: roughly PLN 500–1,000

Step 7 — Inheritance tax

In Poland: form SD-Z2, due within 6 months of the succession opening - Tax bands: Group I (spouse, children) 3–7%; Group II (siblings) 14%; Group III (others) 20% - Reliefs: close family (Group I) exempt up to PLN 1.4 million per child

In the UK: Inheritance Tax - Up to 40% above the nil-rate band (⚠️ the threshold can change — check current figures with a UK tax adviser) - Often costly — sometimes higher than the Polish tax

FAQ

Do the Polish children have a right to a zachowek (reserved share) from a parent who lived in the UK?

✅ If the parent lived in the UK but held assets in Poland, the right to a zachowek (a statutory reserved share — broadly, a UK reader can think of it as somewhat similar in purpose to a claim under the Inheritance (Provision for Family and Dependants) Act 1975, though the mechanics differ) is governed by Polish law (Civil Code Articles 991–1011). Children are entitled to half of what they would have received under statutory succession.

However: if the whole estate consists only of UK assets, English law doesn't recognise a zachowek — instead, the Inheritance (Provision for Family and Dependants) Act 1975 applies, which works quite differently.

What documents will I need?

• ✅ Death Certificate (English) plus a certified translation (for use in Poland)
• ✅ The will (if one exists)
• ✅ ID documents for the heirs (passport/national ID)
• ✅ Documents relating to the assets (title deeds, bank statements, insurance policies)
• ✅ Confirmation of the value of the estate (property valuation, bank confirmation)
• ✅ A power of attorney (if you're representing someone else)

Is there a UK–Poland agreement on mutual recognition of succession decisions?

⚠️ No. Since Brexit, Poland and the UK have no formal agreement on mutual recognition of succession decisions. That's why two separate procedures are required: an APD in Poland and a Grant of Probate in the UK.

The European Certificate of Succession (ECS) doesn't work in the UK — English courts don't recognise it.

Summary

If a Polish parent lived in the UK and left assets in both Poland and the UK:

Key risks to avoid: - ⚠️ Don't miss the 6-month deadline for the acceptance/rejection declaration — after it passes, the inheritance is deemed accepted automatically - ⚠️ Don't overlook UK Inheritance Tax — it can be higher than the Polish tax - ⚠️ Don't assume a Polish APD is enough in the UK — a separate Grant of Probate is required

Next step: If you have specific questions about your estate (value of assets, tax, procedure), consult a Polish lawyer specialising in succession law and, where UK assets are involved, an English solicitor.

Disclaimer: This material is provided 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 a qualified lawyer.

Last reviewed: 27 June 2026.