Notarial Actions
Inheritance

Inheritance Division

Inheritance Division

The first step aimed at dividing the inheritance is determination of the rights to the inheritance (deed of succession certification in a notary’s office or ascertainment of inheritance acquisition in court). After doing so, the heirs become joint owners of the inheritance estate in fractions. The heirs sometimes decide to divide the inheritance estate, i.e. to determine the actual way of dividing the objects comprising the inheritance estate by themselves. This means that some heirs become the sole owners of certain objects with the remaining objects either being paid for or not. Contractual division of the inheritance estate is possible only if the parties agree as to the method of division.Required information

Before any notarial action, the notary public should be provided with the following:

  • data of the heirs, i.e. first names, surnames, parents' first names, series and numbers of identity documents, Polish Resident Identification Numbers (PESEL), marital status, address of residence, and if a party to the agreement is a legal person (or another entity) - full company/name together with particulars of the representatives, registration numbers, Polish Business Registry Numbers (REGON), Tax Identification Numbers (NIP), registered address,
  • description of the subject(s) of the agreement,
  • determination of the method of dividing the inheritance estate (who is to receive a given item, whether in full or in shares - if in shares - in what amount)
  • determination of whether the inheritance division is carried out with a repayment /additional payment to any of the Heirs
  • determination of the market value of the subject(s) of the agreement,
  • determination of the time limit set for release of the subject(s) of the agreement to the acquirer.

Documents required if the subject of the inheritance estate division is:

1. Cooperative member's right to residential premises

  • a document which constitutes a legal title to the cooperative member’s right to premises (a current copy of the land and mortgage register, if it is kept for this right),
  • certificates issued by the tax office regarding all the Heirs, , if they are natural persons confirming:
    • a)settlement of tax liability under tax on inheritance and donations,,
    • or b) confirming that the acquisition of the inheritance was exempt from tax on inheritance and donations,
    • or c) stating that the tax liability under tax on inheritance and donations has expired (Article 19 Clause 6 of the Act of July 28, 1983 on inheritance and donation tax),
  • if the party to the agreement is married under the contractual marital property regime (on the basis of an agreement concluded by the spouses in the form of a notarial deed) - an excerpt of a notarial deed documenting an agreement on marital property.

2.Property constituting independent residential premises or premises for other purposes

  • a) a document which constitutes the legal title to the premises (a document on the basis of which a given person acquired the right to the premises), e.g. an excerpt of a notarial deed, a copy of a court ruling or another document,
  • c) certificates(s) issued by the tax office regarding all the Heirs, , if they are natural persons confirming:
    1) settlement of tax liability under tax on inheritance and donations, or 2) confirming that the acquisition of the inheritance was exempt from tax on inheritance and donations, or 3) stating that the tax liability under tax on inheritance and donations has expired (Article 19 Clause 6 of the Act of July 28, 1983 on inheritance and donation tax),
  • d) if the party to the agreement is married under the contractual marital property regime (on the basis of an agreement concluded by the spouses in the form of a notarial deed) - an excerpt of a notarial deed documenting an agreement on marital property.
    additionally:
    • if the premises are encumbered with a mortgage - declaration of the mortgage creditor (the entity for the benefit of whom the mortgage has been established) on the current amount of debt and the date and conditions of releasing the mortgage collateral in the event of full repayment of the debt or declaration of the mortgage creditor containing consent to the mortgage deletion,
    • certificate of no arrears in charges related to the premises’ use,
    • certificate of the number / absence of people registered in the premises.

3. Real estate constituting a developed or undeveloped plot of land

  • a) the basis for the acquisition by the Testator (the person whose inheritance estate has been inherited) - a document which constitutes the legal title to the real estate (a document on the basis of which a given person acquired the right to the real estate), e.g. an excerpt of a notarial deed, a copy of a court ruling on the cancellation of co-ownership, adverse possession, division of inheritance or another document, and in the case of real estate acquisition by inheritance (from inheritance) - a legally valid court ruling confirming the acquisition of inheritance (copy of the ruling containing a clause that the decision is legally binding) or an excerpt of a registered deed of succession certification,
  • b) certificates(s) issued by the tax office regarding all the Heirs, if they are natural persons confirming:                   1) settlement of tax liability under tax on inheritance and donations, or 2) confirming that the acquisition of the inheritance was exempt from tax on inheritance and donations, or 3) stating that the tax liability under tax on inheritance and donations has expired (Article 19 Clause 6 of the Act of July 28, 1983 on inheritance and donation tax),
  • c) a certificate informing about the intended use of the real estate in a simplified forest management plan or a decision under Art. 19 Clause 3 of the Forest Act, or about the lack of such documents for the real estate,
  • d) extract from the local spatial development plan informing about the intended use of the land (certificate informing about the intended use of the real estate in the local spatial development plan) or a certificate proving that there is no local spatial development plan, and a certificate about issued (or lack of) decisions on land development and management conditions or decisions  establishing the location of a public-purpose project, or a decision on land development and management conditions in the case of land property (final one),
  • e) an excerpt from the land register containing a clause “This document serves as the basis for making an entry in the land and mortgage register” (approx. PLN 50),
  • f) an extract from a property map containing a clause “The document has been issued for the purpose of making an entry in the land and mortgage register”, if there is inconsistency between the description of the real estate in the land and building register with the land and mortgage register or if a part of the real estate is going to be separated into a new (another) land and mortgage register,
  • g) a final decision approving the division of the real estate (if the real estate has been created as a result of a division).

In some cases, it may be necessary to submit other documents allowing for the correct marking of the real estate, e.g. a list of changes made to registration data, an extract from the building register,

Other documents required:

  • a) if the party to the agreement is married under the contractual marital property regime (on the basis of an agreement concluded by the spouses in the form of a notarial deed) - an excerpt of a notarial deed documenting an agreement on marital property,
  • b) if the real estate is encumbered with a mortgage - declaration of the mortgage creditor (the entity for the benefit of whom the mortgage has been established) on the current amount of debt and the date and conditions of releasing the mortgage collateral in the event of full repayment of the debt or declaration of the mortgage creditor containing consent to the mortgage deletion,
  • c) certificate of no arrears in charges and taxes related to the real estate,
  • d) certificate of the number / absence of people registered (in the case of a developed real estate).

Costs

1. Each time the notarial fee is determined individually.

The maximum rates are provided for in the Regulation of the Minister of Justice of June 28, 2004 on the maximum rates of notarial fees.
Contact our Notary’s Office to obtain information about the notarial fee related to real estate inheritance division.

2. Tax on civil law transactions is calculated in accordance with the Act on tax on civil law transactions, however, this tax shall be paid only when repayments or additional payments are stipulated in the agreement.
 
3. Court fees depend on the types of entries made in accordance with the Act of 28 July 2005 on court costs in civil cases.

4. Notarial fee for excerpts amounts to PLN 6 net (PLN 7.38 gross) for each started page.

Acceptance or rejection of inheritance

Acceptance or rejection of inheritance

The heir may either accept the inheritance without limiting liability for debts (simple acceptance - the heir is then responsible for all the obligations incumbent on the testator), accept the inheritance with the limitation of the above liability (acceptance under the benefit of inventory, when the heir is liable for the testator's obligations up to the value of the objects and rights included in the inheritance estate) or reject the inheritance./p>

Required information::

  • particulars of the testator: first name, surname, parents' names, last place of residence, date of death,
  • particulars of the heir making the  declaration: first name, surname, parents’ first names, identity card’s series, number and validity date, Polish Resident Identification Number (PESEL), residence address,
  • information about the circle of heirs, if known:  first names and surnames of heirs, place of residence, if known; information whether the heirs have submitted declarations concerning the inheritance,
  • information about the marital status of the testator at the time of death,
  • information whether the testator has left a will.

Required documents:

  • identity card or passport,
  • abridged copy of the testator’s death certificate..

Costs:

1. Notarial fee for drawing up a deed including the declaration concerning inheritance is PLN 50 net (PLN 61.50 gross)

2. Notarial fee for excerpts amounts to PLN 6 net (PLN 7.38 gross) for each started page.

Last will

Last will

By drawing up a last will, it is possible to dispose of one’s property in the case of death. A last will may contain dispositions of only one testator. One may draw up one’s last will including a specific bequest the subject of which are items marked as to identity (e.g. real estate, enterprise, funds accumulated in a bank account). This means that a person acquires the indicated item by virtue of law itself. Last will can also include provisions (obligation to make a specific cash payment), orders, i.e. an obligation of a specific action or omission. If the conditions set out in the Act are met, it is also possible to disinherit a specific person who will be treated as if they did not survive the opening of the inheritance, and also to appoint an executor of the last will. Last will may be revoked at any time.

Required information:

  • particulars of the person drawing up the last will: first name, surname, parents’ first names, identity card’s series, number and validity date, Polish Resident Identification Number (PESEL), residence address,
  • particulars of the heir, legatee, executor, disinherited person or person that an instruction has been imposed on: first name, surname, parents’ first names, identity card’s series, number and validity date, Polish Resident Identification Number (PESEL), residence address,
  • specification of the subject of the legacy (in the event of a legacy or specific bequest), an instruction or determination of the causes of disinheritance.

Required documents:

  • identity card or passport.

Costs:
a) Notarial fee for drawing up of:

  • an ordinary will amounts to PLN 50 net (PLN 61.50 gross),
  • a will including an ordinary legacy, instruction or disinheritance - PLN 150 net (PLN 184.50 gross),
  • a will including a specific bequest - PLN 200 net (PLN 246 gross),
  • revocation of the last will - PLN 30 net (PLN 36.90 gross),

b) Notarial fee for excerpts amounts to PLN 6 net (PLN 7.38 gross) for each started page.

 

Specific bequest

Specific bequest

Specific bequest is a testamentary disposition in the form of a notarial deed under which the testator decides that a designated person acquires the subject of the legacy upon opening the inheritance.

The subject of such a bequest may only be:/p>

  • things marked as to identity,
  • property rights that may be disposed of,
  • an enterprise,
  • a farm,
  • establishment of a usufruct or easement for the benefit of the legatee.

The effectiveness of a specific bequest depends on the testator's possession of the legacy at the time of death. The person for whose benefit a specific bequest has been established may also be encumbered with an ordinary legacy (as a result of which the legatee does not become the owner of the objects by operation of law, but only when they are transferred by the heir)

The effectiveness of a specific bequest depends on whether the last will was drawn up in the form of a notarial deed.