Inheritance Law

Inheritance matters most often arise at difficult moments in life—following the death of a loved one, often in an atmosphere of grief and family tensions. Inheritance law governs who inherits the estate, in what proportions, and under what conditions. K&S Law Firm in Gdańsk and Elbląg guides clients through inheritance proceedings from the initial consultation, through confirmation of succession, to disputes concerning forced heirship (legitime) and the validity of wills.

Confirmation of Succession and Acceptance or Disclaimer of Inheritance

The first step following the death of the deceased is the formal determination of the heirs. This may be carried out in two ways: by a notarial deed of succession (provided there is no dispute among heirs) or through court proceedings for confirmation of succession. In such proceedings, the court examines whether the deceased left a will, determines the statutory heirs, and establishes the respective shares of the estate.

Equally important is the decision whether to accept or disclaim the inheritance. An heir has six months from the date on which they became aware of their entitlement to submit a declaration. Failure to do so within this period results in acceptance of the inheritance with the benefit of inventory (i.e., limitation of liability for debts). Where the estate is encumbered with debts, disclaimer may constitute a safer option.

Following the amendment of November 2023, the procedure for disclaiming inheritance on behalf of minor children has been simplified—a parent who has personally disclaimed the inheritance may submit a declaration on behalf of the child without prior approval of the guardianship court, provided that the other parent consents.

We advise clients on the most appropriate course of action and ensure compliance with procedural deadlines. We prepare applications for confirmation of succession, declarations of acceptance or disclaimer of inheritance, and represent clients in proceedings before courts throughout Poland.

Division of the Estate and Distribution of Inherited Assets

The confirmation of succession determines only the circle of heirs and their respective shares; it does not resolve the allocation of specific assets within the estate. This is achieved through the division of the estate, which may be effected either by agreement (where the heirs are in consensus) or through court proceedings (where no agreement can be reached). In practice, disputes most commonly arise where the estate includes real property that cannot be physically divided, or where one heir has made exclusive use of estate assets to the exclusion of others.

The court may divide the estate in one of three ways: by allocating specific assets to particular heirs subject to equalization payments, by effecting a physical division, or by ordering a judicial sale by auction and distributing the proceeds. Each of these options entails different tax consequences. We assist clients in selecting the most advantageous solution for their circumstances and prepare the necessary documentation—from applications for division of the estate to draft settlement agreements between heirs.

Where the division of the estate involves real property, land and mortgage register considerations must be addressed, which requires close cooperation with our real estate law team.

Legitime (Forced Heirship), Wills, and Disputes Between Heirs

Legitime (forced heirship) constitutes a monetary claim vested in the closest family members of the deceased (descendants, spouse, and parents) who have been omitted from a will or received less than their statutory entitlement. The amount of the legitime equals one-half of the share that would have been due under intestate succession, and in the case of minors or persons permanently incapable of work—two-thirds of such share.

We handle legitime claims on behalf of both entitled parties seeking payment and heirs against whom such claims are asserted. These proceedings require precise determination of the composition and value of the estate, including, inter alia:

• valuation of real estate, businesses, and other assets forming part of the estate
• inclusion (hotchpot) of lifetime gifts made by the deceased
• determination of whether the deceased effected disinheritance and assessment of its validity
• analysis of the statute of limitations applicable to legitime claims (5 years from the announcement of the will)
• verification of whether an heir may invoke principles of equity to seek a reduction of the legitime

We also represent clients in disputes concerning the validity of wills—for example, where a will was executed under duress or in a state excluding conscious and informed decision-making. Such cases often require the appointment of expert witnesses and involve complex evidentiary proceedings.

Should you require assistance in resolving inheritance matters, we invite you to contact our offices in Gdańsk or Elbląg.