POLAND Law and Practice Contributed by: Wiesław Oleś, Krzysztof Rysz, Joanna Sarkowicz and Kamil Kania, Oleś, Rysz, Sarkowicz
or reject the estate within a six-month statutory period from the date they learned of their entitlement. Intestate Inheritance Groups The Polish Civil Code establishes a hierarchical sys- tem where a subsequent group inherits only if mem- bers of the preceding group are ineligible or have pre- deceased the testator. • Group I: The spouse and children inherit in equal shares, though the spouse is guaranteed a mini- mum of one-quarter of the estate. • Group II: In the absence of descendants, the spouse receives at least half of the estate, with the remainder divided between the deceased’s par- ents, or siblings and their descendants as substi- tutes. • Groups III and IV: These categories encompass grandparents and their descendants, as well as stepchildren, respectively, provided that specific statutory conditions are met. • Escheat: If no eligible kin are identified, the estate passes to the municipality of the deceased’s last residence or the State Treasury. Co-Ownership and Estate Division Confirmation of succession establishes a state of co- ownership among all heirs, which persists until a for- mal division of the estate ( dział spadku ) is executed. This interim period can hinder operational control over business assets, particularly as any action exceeding “ordinary management” requires unanimous consent or court intervention. Special complexities arise if a minor is an heir, as their participation necessitates prior approval from a guardianship court for significant management decisions. Final distribution of specific assets is achieved through either a unanimous notarial agreement or judicial proceedings. 3.2 Forced Heirship The Nature and Value of Legitime Claims Polish law provides a monetary claim known as “legitime” ( zachowek ) to individuals who would have otherwise inherited under intestate rules. While the testamentary heir becomes the legal owner of the estate, they remain a debtor to the entitled parties if the latter choose to exercise their claim. Generally, the claim amounts to one-half of the value of the statutory
share, though this increases to two-thirds for minors and those permanently incapacitated for work. Calculation Basis and Family Foundations The basis for calculating legitime includes the net estate value plus specific lifetime transfers, such as all donations to heirs regardless of timing, and trans- fers to third parties or family foundations made within ten years of the testator’s death. Customary small gifts and standard costs associated with upbringing and education are excluded from these calculations. Assets transferred to a family foundation are effec- tively insulated from legitime claims once the ten-year statutory period has elapsed, allowing for long-term asset protection. Liquidity Challenges in Succession Because legitime is typically a monetary obligation, it can create significant practical complications when the estate consists of illiquid assets such as enter- prises. Succession planning in Poland must prioritise securing sufficient cash reserves to settle these obli- gations without compromising the integrity of inherited business assets. This ensuring of liquidity is essential to prevent the forced sale or fragmentation of a family business to satisfy forced heirship claims. Forfeiture and Waiver of Rights Inheritance rights and legitime claims can be limited or waived through specific legal mechanisms: • Unworthiness: A court may declare an heir unwor- thy due to misconduct such as serious intentional crimes against the deceased or interference with the integrity of the will. • Disinheritance: A testator may explicitly deprive a forced heir of their legitime within a will for statu- tory reasons, such as persistent neglect of family duties or antisocial conduct. • Renunciation: Potential heirs may enter into a life - time notarial agreement with the testator to waive their future inheritance or legitime rights, either in part or in full.
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