How to Sell Inherited Property in Poland – Legal Steps for Heirs

Did your relative from Poland pass away? Are you their heir on the basis of a will or by law? Did they own real estate, a house, or an apartment? You don’t know what to do next? Our team of lawyers is here to support you with selling inherited property and managing inheritance in Poland.

Below you will find some key steps to follow in the process of selling inherited property in Poland:

🧾 1. Obtain an Inheritance Certificate from a Polish Court (Confirmation of Succession)

First of all, in order to proceed with selling inherited property, you must be officially recognized as an heir. In most cases, this requires initiating a court procedure before the inheritance court in Poland.

The hearing can be held online, so you don’t have to come to Poland. All potential heirs must be notified of the hearing, so they will usually be children, parents, grandparents, grandchildren, siblings, as well as people to whom the deceased from Poland bequeathed something in his or her will (so-called testamentary heirs). The court will determine the genealogical tree of the deceased during the hearing. The documents that confirm the degree of kinship with the deceased are civil status certificates. According to Polish inheritance law, the inheritance court in Poland accepts Polish civil status certificates and foreign ones. However, in the case of foreign ones, it will be necessary to legalize them in advance or obtain a so-called apostille clause for them. In this way, the Polish inheritance court is assured that the documents have been issued by the competent foreign authorities and are not forged.

In order for the court to issue a Polish inheritance certificate, it is necessary to hear at least 2 heirs. Of course, in some cases there is only one heir, but in the case of more heirs, it is usually sufficient to hear two of them. The rules for conducting an inheritance hearing in Poland are regulated by the Act of November 17, 1964. – Code of Civil Procedure.

After an online hearing, the court issues a special inheritance certificate confirming your official status as an heir under inheritance law in Poland.

Based on the rules of inheritance law in Poland, within a week of the court’s issuance of the inheritance certificate, a dissatisfied heir can file an appeal. If he fails to do so, the verifier becomes final. The Polish inheritance court does not deliver the verifier to the parties ex officio. To obtain one, an application for an inheritance certificate must be drawn up and submitted to the court building or sent by mail. Such an action can also be performed by a Polish inheritance lawyer. The court cost is 20 PLN.

A certificate of inheritance is the official proof that allows you to register as the owner in the land and mortgage registers of real estate in Poland. The method of entering as owner is regulated in Poland by the Law of July 6, 1982 on Land Registers and Mortgages. The real estate register is maintained in Poland by the District Courts of the Land and Mortgage Register Departments. Depending on where the property lies, a specific court will have jurisdiction based on the principle of territoriality.

💰 2. Settle Your Inheritance Tax with the Polish Tax Authority

Secondly, before selling inherited property in Poland, you must visit the Polish Tax Office (Urząd Skarbowy) to handle all matters related to possible taxes on the inherited estate. According to Polish law, close family members of the deceased are exempt from inheritance tax, provided they submit the appropriate form on time. This tax exemption also applies to heirs living abroad. It’s recommended to consult a Polish inheritance lawyer to correctly complete and submit the inheritance tax form.

The obligation to file a tax statement is incumbent on inheritance and gift taxpayers (individuals) in the case of gratuitous acquisition of property or property rights by the title specified in the Inheritance and Gift Tax Act of July 28, 1983.

Persons next of kin to a deceased Pole in order to take advantage of the tax exemption shall submit a tax form numbered SD-Z2 within a maximum period of 6 months from the date on which the tax liability arose. The exemption, applies only to acquisitions that occurred after 31.12.2006. (e.g., the death of the testator occurred after 31.12.2006). Before this date, the exemption is not available.

✅ In conclusion:

Tax exemptions: Close family members (such as children or spouses) may be exempt from inheritance tax if they report the inheritance within six months.
Tax rate: The tax rate depends on the value of the inheritance and your relationship to the deceased. The closer the relationship, the lower the tax rate.
Payment deadline: The inheritance tax must be paid within 6 months of the inheritance being officially recognized (either by court decision or notarial deed).

🏡 3. Hire a Real Estate Agent to Sell Your Inherited Property in Poland

Carefully selecting buyers is essential during the process of selling inherited property, as fraud can occur. Also, a thorough market analysis is crucial to determine the fair selling price for your inherited property in Poland.

If you don’t live permanently in Poland or plan to travel to Poland, consider hiring a real estate agent to help you professionally sell your property.

🏢 Important Information About Real Estate Agents in Poland:

🔍 Registration & Insurance: Before signing a contract, you should carefully check the registration details of the agent’s company and their liability insurance. Each agent is required to provide this information before the contract is concluded.
📜 Written or Electronic Contract: The contract must always be concluded in writing or electronically; otherwise, it is considered null and void.
🔑 Condition of the Property: The contract should clearly specify the condition of the property and the number of keys transferred.
📈 Ongoing Updates: The agent must keep the owner of the inherited property in Poland updated, meaning they must provide reports on the number of viewings of the property.
🚫 No Arbitrary Sales: The agent cannot sell the property arbitrarily or force the sale upon the owner.
💸 Commission Rates: The agent’s commission in Poland for selling an apartment typically averages 3.69% of the final sale price.
✅ Price Adjustments: It is ultimately the heir’s responsibility to confirm if they want to reduce the price from what was initially stated in the contract.

Attorney Dr. Joanna Susło is a licensed real estate agent, which ensures a professional and secure transaction process.

📝 4. Choose a Notary from Poland and Collect Additional Documents Concerning Your Inherited Property

Once you have the inheritance certificate and tax matters are resolved, you can begin selling inherited property in Poland. If the estate includes a house or apartment in Poland, the sale must take place before a Polish notary.

The heir does not have to travel to Poland — all actions can be handled by a Polish inheritance attorney acting as a legal representative.

As a rule, this should be the notary in whose district the property is located, but you can also take advantage of another notary from another locality, but this will undoubtedly incur higher costs.

📑 Documents Required for the Notary to Prepare the Sale Contract:

In order for the notary to prepare the sale contract for the inherited property, you will need to provide the following additional documents:

⚡ Energy Certificate: An energy performance certificate is a document that determines the amount of energy needed to meet the energy requirements for heating, ventilation, hot water preparation, cooling, and, for non-residential buildings, lighting. The obligation to obtain an energy performance certificate for a building is based on European law in certain situations.
📜 Original Inheritance Certificate: A certificate issued by the court in accordance with inheritance law in Poland confirming your status as the heir.
🚫 Certificate of No Registered Persons: A document confirming that no individuals are registered as residing in the property.
🧾 Tax Clearance Certificate: A certificate issued by the Polish Tax Office stating that inheritance tax has either been paid or is not due.
🏢 Cooperative Certificate: In the case of cooperative housing, a certificate from the cooperative confirming your right to the property, along with consent to the sale of the apartment and a statement confirming there are no outstanding debts.

As is customary in Poland, notarial costs are generally borne by the buyer, not by the person selling the inherited property in Poland.

🤝 5. In the Case of Joint Ownership of Inherited Property in Poland, Work Out an Agreement with the Other Heirs

If a single property is co-owned by multiple heirs, consent from all is generally required for selling inherited property.

It goes without saying that it is not easy to sell a piece of real estate, such as half a house. Of course, it is not impossible, but there will be far fewer people willing to buy such a property than to buy a whole house. In order, in contrast, to sell the whole house, all the owners of the property in Poland must be willing to sell their shares and together sign a sales contract at a notary (either in person or through an inheritance attorney from Poland).

If one heir blocks the sale, the property must be divided through Polish inheritance court proceedings. Such a division will mean that the inheritance court will award the inherited property in Poland to only one of the heirs (only 1 person will become the owner), with the obligation to repay the other persons in cash. In addition, it is worth remembering that in such a case you will need to determine the value of the property. If here, too, there will be no agreement of all the heirs, the inheritance court will determine the value of the inherited property in Poland on the basis of an appraisal report, which will be prepared by a court expert.

❓ Frequently Asked Questions (FAQ)

Q: Can a foreigner sell inherited property in Poland?
A: Yes, but non-EU citizens may require additional permissions. It’s recommended to consult with a Polish lawyer.

Q: Are there tax exemptions when selling inherited property?
A: Close relatives may be exempt from inheritance tax if they report the inheritance within six months. Capital gains tax may apply if the property is sold within five years.

Q: What if there are multiple heirs?
A: All heirs must agree to the sale. If consensus isn’t reached, a court may need to intervene to resolve disputes.

SOS Legal law firm specializes in Polish inheritance law and supports clients throughout the entire process of selling inherited property located in Poland. Fill out the contact form or write an email to discuss the details.

📞 Need Legal Assistance?

Navigating the sale of inherited property in Poland can be complex, especially for foreign heirs. For personalized guidance:

InheritSafe Poland
Dr. Joanna Susło, Ph.D., Attorney-at-Law
📧 E-mail: [email protected]
📱 Mobile / WhatsApp: +48 668 841 990

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