Inheriting Property in Poland as a British Citizen

This guide is general legal information, not legal advice. How the rules apply depends on your individual circumstances, contracts, documents and deadlines. If you need advice or representation, the matter should be assessed by a qualified Polish lawyer. Twoja Sprawa helps you organise the documents for that assessment.

Someone close to you has died in Poland, you're a British citizen living in the UK, and the estate includes a flat, house or plot of land in Poland. This is one of the trickiest cross-border situations in Polish inheritance law: two legal systems overlap, and one missed deadline can cost you either a tax exemption or, in the worst case, the property itself. This guide walks through the Polish probate process from the perspective of a UK-based heir: confirming your inheritance, the tax and its exemption, the trap around inheriting by will as a foreigner, and selling the property afterwards.

Key points

Who this guide is for

Contents

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Two legal systems, one estate

If the deceased had their habitual residence in Poland, the succession is normally handled by a Polish court or notary, and — under EU Regulation 650/2012 — Polish law generally applies to the estate as a whole. The UK is not a participating state in this Regulation (like Ireland and Denmark, it opted out), but that does not automatically rule out English law being applied by a Polish court or notary, if English law was the law of the deceased's habitual residence or the law they chose in a will.

Importantly: the deceased could have chosen, in their will, the law of their nationality to govern the whole estate — for instance, a British citizen living in Poland could have specified that their estate (including a Polish property) would be governed by English law rather than Polish law. If the family believes such a will exists, that is the first thing to check, because it changes the entire procedure that follows.

If you, as a British citizen, are inheriting from someone who died in Poland and the property is located in Poland, Polish rules on the acquisition of property by foreigners and Polish inheritance tax will apply regardless of where you live or what citizenship you hold.

Step 1: confirming the inheritance

Before you can do anything with the property — sell it, rent it out, report it for tax — you need formal confirmation that you are an heir. In Poland there are two routes:

  1. Court decision confirming acquisition of the inheritance (stwierdzenie nabycia spadku) — issued by the district court (sąd rejonowy) covering the deceased's last place of residence. If heirs live abroad or disagree about shares, this is usually the only available route.
  2. Notarial certificate of inheritance (akt poświadczenia dziedziczenia, "APD") — a faster alternative before a Polish notary, but only available when all heirs agree on who is entitled to inherit and appear (in person or via a representative) before the notary.

If you live in the UK, you do not need to travel to Poland for every step — you can act through a power of attorney (a notarial power of attorney, apostilled if executed in the UK). Court proceedings, however, tend to be slower where there is a foreign element (service of documents abroad, translation of UK documents such as a death certificate or marriage certificate).

Only once the court decision is final (prawomocne), or the notarial certificate is registered, can you have your ownership entered in the księga wieczysta (land and mortgage register — Poland's title register, roughly comparable to the HM Land Registry title register) and settle the tax.

Step 2: inheritance tax and the SD-Z2 exemption

This is the most important budget item in this guide — and the one most often missed by heirs living abroad.

Basic rule: acquiring property located in Poland by inheritance is subject to Polish inheritance and gift tax regardless of the heir's citizenship or place of residence. There is an exemption for movable property and financial rights when neither the deceased nor the heir held Polish citizenship or residence in Poland — but that exemption does not cover real property. Property located in Poland is always taxable.

The "group zero" exemption (Article 4a of the Act). If you are the spouse, descendant (child, grandchild), ascendant (parent, grandparent), stepchild, sibling, stepfather or stepmother of the deceased, you may pay no tax at all — on one condition: you must report the inheritance to the relevant Polish tax office on form SD-Z2 within 6 months of the court decision becoming final, or the notarial certificate of inheritance being registered. Importantly, this exemption does not depend on the heir's citizenship — only on the degree of kinship and meeting the deadline.

In practice, this 6-month deadline is the single biggest risk for UK-based heirs. It's easy to miss if the probate process drags on, or if relatives in Poland are handling matters and news of the court decision reaches you late. Missing the SD-Z2 deadline means losing the exemption — the tax then has to be paid under the general rules, according to the applicable tax bracket.

If you don't fall into group zero, or you miss the deadline, tax-free thresholds and progressive scales apply depending on the tax bracket (closeness of kinship) — roughly PLN 36,120 for the first bracket, PLN 27,090 for the second and PLN 5,733 for the third. Tax above the threshold is calculated on a progressive scale for that bracket.

What about UK Inheritance Tax? If the deceased was a "long-term UK resident" (UK tax resident for at least 10 of the last 20 years — a status that replaced the old domicile concept as of 6 April 2025), their worldwide assets, including a Polish property, may fall within the scope of UK Inheritance Tax. This is a separate matter from Polish inheritance tax — both can apply in parallel, and any question of double taxation relief should be assessed by a UK tax adviser.

The trap: inheriting by will as a foreigner and the MSWiA permit

This is the single most important distinction in this guide — and a real trap for British citizens.

Statutory (intestate) inheritance is entirely exempt from the requirement for a foreigner to obtain a permit to acquire property. If you inherit under the statutory order (for example, as a child of the deceased, where there is no will), you become the owner of the Polish property without any additional administrative permit — British citizenship makes no difference here.

Inheritance under a will is a completely different situation. If you were named in a will (or given a specific property through a zapis windykacyjny, a vindication legacy) but you are not also a statutory heir of the same person, then as a foreigner you must apply for a permit from the Minister of the Interior and Administration (MSWiA) to acquire that property. The law sets a hard deadline: 2 years from the opening of the succession (i.e. from the date of death) — and for a vindication legacy, the clock starts from the day the foreign heir learned that the property had entered the estate.

What happens if you miss it? The consequence is severe: if you don't file the application and obtain the permit within that period (or the application is ultimately refused), ownership of the property passes to the people who would have been the statutory heirs — effectively as if the will did not apply to that property. In other words, the will can lose its effect regarding the real property, and the asset goes to other relatives, even though it was the deceased's clear wish that it should go to you.

Why does this affect British citizens specifically? Because since 1 January 2021, British citizens are treated in Poland as third-country nationals — outside the EU and the European Economic Area — even if they are protected under the Withdrawal Agreement because of residence or work in Poland from before Brexit. The protection granted by that agreement does not create an exception to the property-acquisition permit requirement — it is a separate legal regime governed by the 1920 Act on the Acquisition of Real Estate by Foreigners.

What does this mean for will planning? If a family is planning a will naming a British-citizen heir for a Polish property, it is worth the person making the will (or the family, after their death) being aware of this deadline and planning to file the permit application well in advance — the administrative process itself can take several months, so waiting until the final weeks of the two-year window is risky.

Statutory vs testamentary inheritance — comparison for a UK citizen

Criterion Statutory (intestate) inheritance Testamentary (by will) inheritance
MSWiA permit to acquire the property Not required Required, unless the heir is also a statutory heir
Deadline to apply for the permit Not applicable 2 years from opening of the succession (date of death)
Consequence of missing the deadline Not applicable Ownership passes to the statutory heirs
Inheritance and gift tax Yes, always — Polish property is always taxable Yes, on the same basis
"Group zero" exemption (SD-Z2) Available if the kinship condition and the 6-month deadline are met Available on the same basis, if the heir falls within the group zero circle
Relevance of UK citizenship Irrelevant to the permit requirement Central — a UK citizen is a "foreigner" under the 1920 Act

Selling an inherited property

You've inherited a flat or house in Poland and you live in the UK — selling is often the simplest logistical option. A few things worth knowing:

For more on the mechanics of buying and selling property remotely from the UK — including powers of attorney and international transfers — see our guide on buying a flat in Poland while living in the UK (in Polish).

If you are trying to get your inheritance and property matters organised before a dispute arises between heirs, you can request a free initial assessment — we can help you organise the documents and identify what formal steps your situation needs.

Documents you will need

Common risks and mistakes

  1. Missing the 6-month SD-Z2 deadline — the most common and costly mistake. The "group zero" exemption is lost permanently, even if the heir meets the kinship condition.
  2. Not spotting the difference between statutory and testamentary inheritance — assuming that being named in a will means nothing further needs doing. The two-year MSWiA permit deadline runs regardless of whether you know about it.
  3. Delaying the MSWiA permit application until the final months of the deadline — the administrative process itself takes time; being even a few days late can cost the whole property.
  4. Assuming Withdrawal Agreement status automatically exempts you from the permit requirement — it does not; that protection concerns residence and work, not the acquisition of property.
  5. Poor coordination between heirs living in different countries — delays in relaying information about the probate case in Poland can lead to missed deadlines.
  6. Overlooking UK Inheritance Tax — focusing only on the Polish tax without checking whether the deceased (or the heir, for further planning) is also within the scope of UK IHT.
  7. Selling the property before probate is formally complete — without a final court decision or registered certificate of inheritance, a notary will not proceed with the sale.

Checklist

Frequently asked questions

Can I inherit property in Poland at all as a British citizen? Yes. British citizenship alone does not prevent you from inheriting property in Poland. What matters is whether you are inheriting under the statutory order (no MSWiA permit needed) or under a will as someone outside the circle of statutory heirs (a permit is required within 2 years of the estate opening).

Do I have to pay Polish inheritance tax if I live permanently in the UK? As a general rule, yes — property located in Poland is subject to Polish inheritance and gift tax regardless of your citizenship or place of residence. However, you may be able to use the "group zero" exemption if you are a close relative of the deceased (spouse, descendant, ascendant, stepchild, sibling, stepfather or stepmother) and report the inheritance on form SD-Z2 within 6 months.

What happens if I miss the SD-Z2 deadline? The tax exemption is lost, even if you meet the kinship requirement. The tax then has to be settled under the general rules, according to the applicable tax bracket and tax-free threshold, which can mean a real financial burden for a higher-value property.

What is the difference between statutory and testamentary inheritance when it comes to the property permit? Under statutory inheritance, a foreigner (including a UK citizen) acquires the property without any permit. Under testamentary inheritance, if the heir is not also a statutory heir, they must obtain an MSWiA permit within 2 years of the estate opening — otherwise ownership of the property passes to the statutory heirs instead.

Does my Withdrawal Agreement status exempt me from the permit requirement? No. The protection under that agreement primarily concerns rights of residence, work and social security — it does not create a separate exception to the permit requirement for a foreigner acquiring property.

Can I sell an inherited property without travelling to Poland? Generally yes, through a representative acting under a notarial power of attorney — but you first need probate to be formally concluded and your ownership registered in the land and mortgage register. The sale may also trigger Polish income tax (PIT), depending on how much time has passed since the inheritance was acquired.

Do I also need to deal with UK tax authorities? That depends on the deceased's tax status and your own situation — if the deceased was a "long-term UK resident", their worldwide assets, including the Polish property, may have fallen within the scope of UK Inheritance Tax. This is a separate matter from settling Polish inheritance tax and requires advice from a UK tax adviser.

What if the family doesn't agree on who the heirs are? In that case a notarial certificate of inheritance is not available (it requires all interested parties to agree) — the matter must be resolved by a court in proceedings to confirm acquisition of the inheritance, which usually lengthens the process and requires a lawyer's assessment.

Deadlines

Sources

Related guides

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Information verified on: 11 July 2026.

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