Polish law dictates a strict order of inheritance when a person dies without a will, set to be updated in 2026.
Who Inherits in the Absence of a Will?
Polish law, specifically the Civil Code, definitively outlines inheritance procedures when a deceased person has not prepared a will. The code establishes specific groups of heirs and determines the order in which they are entitled to inherit.
Inheritance can apply to the entirety or a portion of the estate; statutory inheritance of the entire estate occurs when the deceased did not designate an heir or when designated heirs are unwilling or unable to accept the inheritance.
First-Order Heirs: Spouses and Children
According to the Civil Code, the first in line to inherit are the deceased’s descendants (children, grandchildren, etc.) and their spouse. They inherit equal shares, with the spouse’s share never being less than 1/4 of the total estate.
For example, if a father of two children dies, and his wife discovers she is pregnant at the time the estate is opened, the unborn child will also inherit, provided they are born alive.
Second-Order Heirs: Inheritance for Those Without Children
If the deceased has no descendants, inheritance passes to the spouse and the deceased’s parents.
Third-Order Heirs: Grandparents and Their Descendants
In the absence of descendants, a spouse, parents, siblings, and their children, the estate goes to the grandparents, who inherit equal shares. If a grandparent is deceased, their share passes to their descendants (aunts, uncles).
Fourth-Order Heirs: Stepchildren in the Line of Succession
If no relatives mentioned above exist, the deceased’s spouse’s children (stepchildren) may inherit, provided their parents are not alive at the time the estate is opened.
When No Heirs Exist: The Role of the Municipality or State Treasury
If the deceased has no relatives or they reject the inheritance, the estate may be claimed by the municipality or the State Treasury.