In Poland, the statutory share, or ‘zachowek’, is an inheritance right for certain heirs, calculated as a fraction of their legal inheritance entitlement.
Eligibility and Entitlement
According to Article 991 § 1 of the Civil Code, those entitled to the statutory share are: descendants, the spouse, and – in certain situations – the parents of the deceased, provided they would be called to inherit by law.
The Civil Code specifies that the statutory share amounts to one-half or two-thirds of the statutory inheritance share. The two-thirds fraction applies if the entitled person is permanently incapacitated for work or is a minor descendant.
Basis for Calculation
Article 993 of the Civil Code states that the statutory share is calculated based on the “substrat,” which is the net value of the estate (assets minus liabilities). Donations and revocable bequests are also added to this substrat. In certain cases related to a family foundation, the founder’s fund and property obtained upon its dissolution are also included.
When calculating the statutory share, certain items are not included in the estate, such as customary minor gifts and, as a rule, donations made more than 10 years ago to persons outside the circle of heirs and entitled parties.
Claiming the Statutory Share
A claim for payment of the statutory share arises if the entitled person has not received their due share. In such a case, they are entitled to a claim against the heir for the sum of money needed to cover or supplement the statutory share, as per Article 991 § 2 of the Civil Code.
As a rule, the claim for payment is directed against the heir. If the entitled person cannot obtain the share from the heir, the law provides for further liability. This liability also extends to beneficiaries who received donations or property from the dissolution of a family foundation, generally in the order specified by Article 1001 of the Civil Code.
Calculation and Examples
To calculate the statutory share, first determine what share the entitled person would receive under intestate succession, considering Article 992 of the Civil Code. Then, determine the “substrat” by calculating the net value of the estate and adding any relevant donations, revocable bequests, or family foundation assets.
The formula is: Statutory Share = Substrat × Statutory Share Fraction × (1/2 or 2/3). Gifts and revocable bequests received by the entitled person are credited against the statutory share.
Example 1: Substrat is 600,000 zł. The statutory share of a child is 1/2. The statutory share fraction is 1/2. Calculation: 600,000 zł × 1/2 × 1/2 = 150,000 zł.
Example 2: Substrat is 900,000 zł. The statutory share of the entitled person is 1/1. The statutory share fraction is 2/3. Calculation: 900,000 zł × 2/3 = 600,000 zł.
Example 3: Substrat is 800,000 zł. The entitled person’s statutory share is 1/2. The statutory share fraction is 1/2. The theoretical statutory share is 200,000 zł. If the entitled person received a donation of 60,000 zł, the statutory share due is 140,000 zł.
Special Provisions and Limitations
The person obligated to satisfy the claim for the statutory share can request a deferral of payment, payment in installments, or a reduction of the share, taking into account the personal and financial situation of both the entitled and obligated parties. The total installment period cannot exceed 5 years, or 10 years in exceptional cases with a court’s intervention.
Article 1007 of the Civil Code sets various statutes of limitation for claims regarding the statutory share. Generally, the limitation period is 5 years, calculated from the announcement of the will or the opening of the estate, depending on the basis of the claim.
