Polish Inheritance vs English Law — Which One Applies?

This guide is general legal information, not legal advice. How the rules apply depends on your individual circumstances, and each case should be assessed individually 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 family is spread across several countries. Father lived in the UK, mother in Poland, you're in Germany. Now one of your parents dies — and confusion sets in: which succession law applies? Polish or English? Could both apply at once?

This question — which law governs — is fundamental to every cross-border inheritance. Getting it wrong can cost you thousands of pounds (or złoty) in unnecessary procedures, tax and family disputes.

This guide explains the logic of private international law for inheritance cases and shows when Polish law applies, and when English law takes over.

The general conflict-of-laws rule: lex situs for land; last habitual residence/nationality for movables and accounts ⚠️

Before looking at specific scenarios, you need to understand two core rules.

Rule 1 — Lex Situs (the law of the place where the asset is located)

The principle: Immovable property (land and buildings) is always governed by the law of the country where it's located.

• A house in Warsaw → Polish law
• A house in London → English law
• A plot of land in Berlin → German law

This rule is absolute. It doesn't matter where the owner lived, worked or was born — real property is governed by the law of the country it sits in.

Rule 2 — Law of Last Habitual Residence / Nationality (for movable assets and accounts)

For money, securities, bank accounts, cars, jewellery — the applicable law depends on where you are:

• Post-Brexit in the UK: English law — the UK is not bound by EU Regulation 650/2012
• In Poland: EU Regulation 650/2012 applies — which points to "the law of the country of the deceased's last habitual residence"

Example: - A Polish national last lived in the UK → their movable assets in the UK are governed by English law - A Polish national last lived in Poland → their movable assets in Poland are governed by Polish law - An English national last lived in Poland → their Polish real estate follows Polish law (lex situs), but a UK bank account may still fall under English law if that was their last UK residence ⚠️

Real estate in Poland = Polish law, regardless of nationality ✅

This point is clear-cut and not open to argument:

A house in Poland → Polish law applies (Polish Civil Code — Kodeks Cywilny, arts. 922–1088)

Regardless of: - Whether the deceased was Polish or British - Whether the deceased lived in Poland or the UK - Whether the heir is Polish or German - Whether the will was drawn up under English or Polish law

Practical consequences: - The Polish statutory heir classes apply (arts. 931–940 Civil Code) - Polish zachowek (reserved share — a statutory minimum entitlement for close relatives) applies (art. 991 Civil Code) - Polish inheritance tax applies (Inheritance and Donations Tax Act 1983) - Confirmation of inheritance: a Polish notariusz (a civil-law notary, appointed by the state to draft and certify legal deeds — not the same role as a UK notary public) or a Polish court - Registration in the księga wieczysta (the Polish land and mortgage register): the local Polish land registry court

Money in a UK bank account = English law ⚠️

This is where it gets more complicated. A UK bank account is governed by English succession law.

If the deceased held an account with, say, Barclays (a UK bank):

Which law applies: - Does English or Polish law govern the account? - ⚠️ Post-Brexit: the UK is not bound by EU Regulation 650/2012 - The UK applies its own private international law rules (common law) - Generally: English law applies (the bank is in the UK, and this is a UK-situated asset)

Consequences: - English intestacy/succession rules apply (not the Polish statutory heir classes) - No Polish zachowek — English law works differently - English tax rules apply (Inheritance Tax, up to 40%) - English probate court procedure applies (Grant of Probate or Letters of Administration) - A Polish akt poświadczenia dziedziczenia (notarial certificate of succession) is not automatically recognised in the UK

What this means in practice (wills, forced heirship, order of succession)

Now let's look at the concrete differences between the two systems.

Scenario: A Polish national lived in the UK, leaving a house in Poland and a UK bank account

Asset A: House in Warsaw (value PLN 400,000) - Governing law: Polish (Civil Code) - Heirs: Polish statutory heir classes (art. 931 Civil Code) — wife plus two daughters - Zachowek: ✅ YES — the daughters are entitled to half of what they would have inherited under intestacy if they were excluded from a will (art. 991 Civil Code) - Tax: Polish rate, 3–7% (Tax Group I — closest relatives) - Procedure: Polish notary → notarial certificate of succession → registration in the land and mortgage register - Wills: Polish will, or an English will combined with a choice-of-law clause under art. 22 of EU Regulation 650/2012 (electing Polish law)

Asset B: UK bank account (value £50,000) - Governing law: English - Heirs: English intestacy rules — spouse first, then children (Administration of Estates Act 1925) - Forced heirship: ❌ NO — English law has no direct equivalent of the Polish zachowek; instead it has a different mechanism, the Inheritance (Provision for Family and Dependants) Act 1975 - Tax: Inheritance Tax at up to 40% (above the £325,000 nil-rate band, though spousal exemptions may apply) - Procedure: English probate court → Grant of Probate → UK bank - Wills: An English will (drafted for the English system)

Summary — what changes

English law has no direct equivalent of zachowek — "reasonable financial provision" works differently ⚠️

This is a crucial point: English law does not have a "forced heirship" concept in the sense Polish law does.

Poland: Zachowek (art. 991 Civil Code)

Definition: A statutory right to a minimum share of the estate for close relatives, regardless of what the will says.

Who is entitled: Children, spouse, parents (if excluded from the will).

How much: Half of what they would have received under intestate succession.

Example: - A father leaves everything to a stranger, excluding his children - The children can bring a zachowek claim = half of what they would otherwise have inherited - With two children, each is entitled to a quarter of the estate

England & Wales: Provision for Family and Dependants (Inheritance (Provision for Family and Dependants) Act 1975)

Definition: A right to apply to the court for "reasonable financial provision" for people who depended on the deceased.

Who can claim: - A spouse or civil partner - Children (under 18, or still being maintained) - Adults who were financially dependent on the deceased - A former spouse

How much: There is no fixed "minimum share" as in Poland. The English court decides case by case what provision is reasonable for maintenance — and awards tend to be more modest than the Polish zachowek.

Procedure: A court claim in England; legal costs are significant (solicitors typically charge £1,000–£5,000+).

Recommendation: two wills (one Polish, one English) ⚠️

If you hold assets in both Poland and the UK, you should generally have two separate wills.

1. A Polish will (notarial, drafted under the Civil Code) - Covers: assets and movable property in Poland - Can include a choice-of-law clause (art. 22, EU Regulation 650/2012): "the whole estate is to be governed by Polish law" - Allows you to appoint a Polish executor

2. An English will (drafted under English law, typically executed with a solicitor) - Covers: assets and movable property in the UK - Can specify that the English probate court has jurisdiction - Allows you to appoint an English executor

Why two wills?

• ✅ You avoid conflicts between the two legal systems
• ✅ Each system recognises the will drafted for it
• ✅ Each will clearly states which assets and jurisdiction it covers
• ✅ Lower risk of the will being challenged or invalidated
• ✅ Faster procedure in each country

Cost of two wills

• Polish notarial will: roughly PLN 100–500
• English will (via a solicitor): roughly £100–300
• Total: approximately £150–350 plus PLN 100–500

FAQ

Can I have a Polish will that will also be valid in the UK?

⚠️ It's difficult. A Polish notarial will can, in principle, be recognised in the UK, but this typically requires: 1. An apostille (international certification) 2. Translation into English (by a certified/sworn translator) 3. An application to the English probate court — which takes time and involves solicitor costs

In practice: English courts generally expect an English-style will drafted for the English system. It's safer to have two separate wills.

What if the entire estate is in the UK but I'm Polish?

If the whole estate is located in the UK: - English succession law applies - There is no Polish inheritance tax — only UK Inheritance Tax applies - There is no Polish zachowek — the Inheritance (Provision for Family and Dependants) Act 1975 applies instead - Procedure: the English probate court exclusively

In this case, it makes no difference that you are Polish — property and money located in the UK are governed by English law.

How do I avoid a double procedure?

Two wills solve this problem. Each will should state clearly: - Will A (Polish): "This will covers assets located in Poland and is governed by Polish law" - Will B (English): "This will covers assets located in the UK and is governed by English law"

This removes ambiguity and speeds up both procedures.

Summary — quick reference map

Next step

If you hold assets in both countries:

1. Consult a Polish lawyer (family/succession law specialist)
2. Consult an English solicitor (English succession law)
3. Prepare two wills (one for each country)
4. Document clearly: state exactly which assets and which country each will covers

This is how you avoid confusion, conflicts between legal systems, and unnecessary procedures.

Disclaimer: This guide is general legal information, not legal advice. Twoja Sprawa is an information and coordination platform, not a law firm. How the rules apply depends on your individual circumstances, and each case should be assessed individually by a qualified Polish lawyer and, where UK assets are involved, an English solicitor. Twoja Sprawa helps you organise the documents for that assessment.

Last reviewed: 27 June 2026.