Rejecting inheritance in Poland — when the estate may include debts

Not every inheritance is worth accepting. An estate may include unpaid loans, tax arrears, private debts, mortgaged property or business liabilities exceeding asset value. Polish law allows rejection — but the decision is formal and time-sensitive, six months from learning of the inheritance. For UK, US, Canadian and Australian heirs, the deadline runs regardless of where the heir lives.

→What this guide covers

1. 01Three options under Polish law
2. 02The 6-month deadline
3. 03Formal procedure
4. 04Consequences of rejection
5. 05Minor children — special rules
6. 06Acceptance with limited liability

01.Three options under Polish law

1. Acceptance with full liability (przyjęcie wprost) — heir personally liable for all debts, even exceeding assets. Active declaration required;
2. Acceptance with limited liability (przyjęcie z dobrodziejstwem inwentarza) — liable only up to inherited estate value. Default since 18 October 2015 if no declaration in 6 months;
3. Rejection (odrzucenie spadku) — heir treated as not surviving; assets and debts pass to next person in line. Active declaration required.

Pre-2015 default was full liability — a major historical pitfall now resolved by reform.

02.The 6-month deadline

Runs from when heir learns about title to inherit — not from death. Triggers vary: for first-class statutory heirs, usually death/learning of death; for testamentary heirs, will opening/learning of contents; for substitute heirs, learning that closer heir rejected.

Applies to each heir individually based on their own awareness — siblings may have different deadlines. Cannot be extended by agreement of parties. Court can sometimes accept late declarations for extraordinary circumstances (illness, force majeure) — but exceptional and uncertain.

03.Formal procedure

Before notary (akt notarialny): single visit, same day; cost 100–500 PLN; preferred for straightforward cases. Foreign heirs can sign before any Polish notary.

Before court: declaration before inheritance court; fee 50 PLN; longer (4–8 weeks) but cheaper.

Foreign heirs unable to travel: declaration before Polish consulate (where available); foreign notary with apostille and sworn translation; representative in Poland with notarised power of attorney specifically authorising rejection (with apostille).

Declaration must be unequivocal and unconditional — conditional rejection ("I reject if there are debts") is invalid.

04.Consequences of rejection

Rejecting heir treated as if not surviving deceased. Cascading effects:

• For testamentary inheritance: substitute beneficiaries inherit, or share returns to other beneficiaries proportionally;
• For statutory inheritance: rejecting heir's descendants inherit in their place (per stirpes representation);
• If no descendants: share moves to other heirs in same class or to next class;
• Forced heirship claims generally NOT preserved if heir rejected — critical analysis point;
• Tax: no inheritance tax for rejecting heir.

05.Minor children — special rules

The rules on rejecting an inheritance on behalf of a minor changed substantially on 15 November 2023. Under the new Article 101 § 4 of the Family and Guardianship Code, where the child becomes an heir as a result of the parent's earlier rejection, the parent may now reject the inheritance on the child's behalf without prior family-court consent — provided that:

• the other parent (where they hold parental authority) consents, or both parents act jointly; and
• the other descendants of the same parents also reject the inheritance.

If the parents disagree, or the other conditions are not met, the previous rule applies: family-court consent under Article 101 § 3 is required. Court approval procedure historically takes several weeks and must be completed within the minor's own 6-month window — which is why these cases need to be handled quickly.

If parents miss the deadline, the minor accepts the inheritance with limited liability by default (a rule in force since 2015) — meaning liability for inherited debts is capped at the value of inherited assets.

For Polish-citizen children of foreign parents, additional issues: which country's family court has jurisdiction, recognition of foreign court orders, timing of cross-border procedural steps. Practical advice: when parent rejects, immediately initiate court approval for children.

06.Acceptance with limited liability

Default since 2015. Heir liable only up to inherited asset value. Requires inventory of estate (spis inwentarza) — formal listing prepared by court bailiff, court, or interested party. Cost typically 0.5–1% of estate value. Without proper inventory, limited liability protection may be partially lost in litigation.

Preferable to rejection when: estate has uncertain but possibly net positive value; rejection would cascade to children causing complications; preserving forced heirship rights matters. Rejection preferable when estate clearly negative or includes complex business obligations difficult to inventory.

FAQFrequently asked questions

∎Summary and next steps

Rejecting inheritance in Poland is a formal, time-sensitive decision — six months from learning of inheritance, by declaration before notary or court. Since 2015, the default for inaction is acceptance with limited liability, providing important protection. For minors, the rules changed in November 2023: under the new Article 101 § 4 of the Family and Guardianship Code, family-court consent is no longer required where both parents (with parental authority) act jointly or one consents, provided other descendants also reject. Cascade through the statutory order can be complex when multiple generations are involved.