How Much Is the Polish Reserved Share (Zachowek) and How Is It Calculated?

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.

The value of zachowek (the reserved share — a statutory minimum entitlement for close family members left out of, or short-changed by, a will) is never fixed. It depends on the value of the estate, the number of heirs, and how much the deceased gave away during their lifetime. Below we explain the calculation method, the "estate base" the calculation runs from, and the practical details of valuation.

General formula: Zachowek = (Estate base) × (Heir's statutory share) × (Rate: 1/2 or 2/3)

The estate base — what the calculation runs from

The estate base (substrat zachowku) is the value from which zachowek is calculated. It includes:

1. The estate itself — everything the deceased owned at the moment of death (property, cash, vehicles, movable items) — valued as at the date the succession opened (i.e. the date of death) ✅
2. Lifetime gifts — money or items given away during the deceased's life (subject to certain exceptions — see below)
3. Testamentary bequests of specific assets (zapisy windykacyjne) — assets left by will to specified people outside the pool of heirs

From this we deduct the deceased's debts (loans, credit, unpaid tax) and funeral costs.

The result is the estate base from which zachowek is calculated.

⚠️ Important: if the estate is not enough to cover the debts, zachowek is reduced or disappears altogether — creditors' claims take priority.

Which lifetime gifts are added back in

The general rule (Article 994 § 1 of the Polish Civil Code, Kodeks cywilny — KC) is that gifts made during the deceased's lifetime are added back into the estate for the purposes of calculating zachowek — but with time and personal limits:

• Gifts to descendants (children, grandchildren) — all are added back, with no time limit (even gifts from 20+ years ago) ✅
• Gifts to a spouse — all are added back, with no time limit ✅
• Gifts to parents and third parties — only those made in the last 10 years before the succession opened are added back (Article 994 § 1 KC) ⚠️

Exceptions — gifts that are not added back: - Ordinary gifts of small value (e.g. flowers, minor presents) - Gifts the deceased expressly exempted from being counted towards the estate - Gifts between engaged couples in the sense of Article 888 KC (customary engagement gifts)

Valuing the estate — value as at the date of death

Assets are valued as at the date the succession opened (the date of the deceased's death). This is the key reference point — not today's price, but the value on the day of death. ⚠️

• Real property — valued by an independent valuer (rzeczoznawca majątkowy), or in straightforward cases by a notariusz (a civil-law notary, ≠ a UK notary public) based on market prices (e.g. a valuation recorded in notarial systems)
• Bank accounts, bonds, shares — nominal value or exchange price as at the date the succession opened
• Vehicles — valuer's assessment or catalogue price
• Movable items — a summary valuation (this can be difficult to establish; documents and small items may be assessed jointly)

In practice: in many cases the value of the estate is disputed. If the heirs cannot agree, the court appoints an expert valuer.

Worked example (illustrative figures)

Scenario: The deceased had two adult children (A and B). The will left the entire estate to child A.

• Estate value: 600 units
• Gift to A in 2020: 100 units
• Estate debts: 50 units
• Funeral costs: 10 units

Calculating the estate base: - Estate: 600 - Gift to A: + 100 - Subtotal: 700 - Debts: − 50 - Funeral costs: − 10 - Estate base: 640 units

Each child's statutory share: 1/2 × 640 = 320 units

Zachowek owed to child B (an adult): - 320 × 1/2 = 160 units

This is only a simplified illustration. The actual amount depends on an accurate valuation, disclosure of all gifts, and an accurate account of debts.

Who is liable to pay zachowek

Those liable to pay zachowek, in order:

1. Heirs named in the will — in proportion to what they received
2. Beneficiaries of specific testamentary bequests — if the heirs do not have sufficient funds
3. Recipients of lifetime gifts — if none of the above cover the claim in full (Article 1000 KC)

Right of recourse — an heir who has paid zachowek can seek reimbursement from those who received lifetime gifts.

Gifts and set-off against an heir's entitlement

Article 1000 KC sets out a set-off rule. If a descendant (child) received a lifetime gift and is now also entitled to inherit or to zachowek, the gift is set off against their entitlement.

Example: a child received a house worth 200 units as a lifetime gift, the estate is worth 400 units, and the child would otherwise be entitled to zachowek of 100 units.

• Set-off: 200 − (100 owed as zachowek) = the gift already exceeds the entitlement. The child has already received more than their zachowek would be — though in practice this exact scenario is uncommon.

Gifts of property located outside Poland ⚠️

If the deceased gave away property located outside Poland (e.g. a flat in Germany), which law applies depends on international agreements and rules on jurisdiction. Polish courts may still require such assets to be valued and added to the estate base, but enforcing a claim against foreign assets requires a separate procedure in that country.

Frequently asked questions

Do the deceased's debts reduce zachowek? Yes. Debts reduce the value of the estate base — the estate first covers its debts, and zachowek is calculated only on what remains. If the debts exceed the estate, zachowek disappears entirely.

Who values real property for zachowek purposes — a notary or an expert valuer? In court proceedings, the court will usually appoint an independent valuer (rzeczoznawca majątkowy). In an out-of-court division of the estate, a notariusz may propose a valuation, but any party can insist on an expert valuation for certainty.

What if my parent gave me a flat 15 years ago? As a gift to a descendant, it is added back into the estate base regardless of how long ago it was made. When zachowek is calculated, the flat will be included in the estate base — which will reduce the zachowek payable to other children.

Does zachowek change if new debts come to light later? Debts known at the time the succession opened reduce the estate base. Debts that come to light later can become disputed — the court will decide whether they were known at the relevant time and whether the zachowek amount needs to be revised. It is best to gather documentation of debts from the outset.

Legal basis

• Articles 991–994 KC — estate base and zachowek rates
• Articles 1000–1002 KC — liability for zachowek
• Article 1007 KC — limitation period
• ISAP: Polish Civil Code (in Polish)