Cross-border estates: the EU succession regulation

If you live permanently in Poland, EU Regulation 650/2012 shapes how your entire estate will be handled after your death — regardless of where your assets are located or your nationality. This article explains the default rule, your choice-of-law options, and the practical tools (like the European Certificate of Succession) that help heirs claim inheritance across Europe.

The Default Rule: Habitual Residence Governs Your Whole Estate

EU Regulation 650/2012 (also called Brussels IV) has applied to all successions of people who died on or after 17 August 2015. The regulation establishes a single, unifying principle for cross-border estates: the law of the deceased's habitual residence at the time of death applies to the entire succession, including all assets anywhere in the EU.

For a foreigner living permanently in Poland, this means Polish succession law will govern your whole estate — your bank accounts in the UK, an apartment in France, business shares in Germany, or any other property. The regulation avoids the old complexity of splitting an estate across multiple jurisdictions, each applying its own inheritance rules.

Habitual residence is not simply where you hold a residence permit or own property. It is determined by looking at the overall circumstances of your life during the years before your death: how long you lived in Poland, the regularity of your presence, where your family and professional centre are, and the reasons you stayed. A notary or court will make this assessment on a case-by-case basis if it ever becomes disputed.

Your Right to Choose a Different Law

Although Polish law applies by default if you are habitually resident in Poland, the regulation gives you a choice. You may expressly declare in your will that the law of your nationality should apply instead. This choice must be explicit and made in writing — it cannot be left to implication.

Why might you choose your home country's law? Common reasons include avoiding Polish forced heirship rules (zachowek), accessing testamentary freedom that your nationality's law permits, or harmonizing your estate plan with assets and family in your country of origin. A British expat in Warsaw might choose English law; an American might choose the law of their home state.

However, choose carefully. If you select the law of your nationality, that entire law — including its rules on forced shares, reserved portions, and succession groups — will apply to your whole estate. You cannot cherry-pick provisions. Real estate located in Poland may also be subject to certain mandatory Polish-law protections regardless of your choice.

How to Make a Valid Choice of Law

A choice-of-law clause for succession matters must be included in your will and drafted carefully. In Poland, wills dealing with succession and asset distribution are best drawn up before a notariusz (notary public), not handwritten. The notary will ensure the clause meets the requirements of both the regulation and Polish law, and will verify that your choice is genuine and informed.

When you visit the notariusz, bring your identification and any documents showing your nationality and Polish residence status (such as a karta pobytu — residence card). Explain to the notary which country's law you want to govern your succession and why. The notary will draft the choice-of-law clause, read it aloud to you, and have you sign the will in their presence.

Polish Forced Heirship (Zachowek) and Cross-Border Complications

One of the most important features of Polish succession law is zachowek — the forced share, also called the reserved portion. Unlike common-law countries such as the UK or USA, where a testator generally has complete freedom to dispose of assets, Poland protects certain close relatives by law. Even if you write a will excluding your spouse or children, they may still claim a portion of your estate.

Under Polish law, forced heirs are your spouse, descendants (children and grandchildren), and in some cases your parents. A child or spouse excluded from a will can claim a cash payment equal to half of what they would have inherited if you had died without a will. If the claimant is a minor or permanently unable to work, the claim rises to two-thirds of their statutory share.

If you live in Poland with foreign assets and choose Polish law for your succession, zachowek applies to your entire estate. If you choose the law of your nationality — say, English law, which has no equivalent forced-heirship rule — Polish courts will still scrutinize attempts to evade zachowek through complex structures or lifetime gifts designed to shrink the estate. Courts increasingly challenge such evasion schemes.

How Zachowek Interacts with Foreign Assets

When your estate includes both Polish and foreign assets, the calculation of zachowek becomes complex. Polish law treats the entire estate (Polish and foreign combined) as the base for computing the forced share. Lifetime gifts made anywhere in the world are also added back into the calculation if they were made to reduce the inheritance available for forced heirs.

For example, if you are a Polish-resident American with a house in Poland, a bank account in Germany, and rental income from Spain, and you excluded your daughter from your will, she could claim zachowek as half her statutory share of the combined value of all three assets. Her claim is satisfied in cash, but the calculation spans three countries.

This intersection of laws is why working with a notariusz who understands cross-border inheritance is essential. The notary can help you structure your will and lifetime giving in a way that respects Polish forced heirship (or explains the implications if you choose foreign law) and clarifies which assets are exposed to claims.

The European Certificate of Succession: Your Key to Claiming Across Borders

Once you die, your heirs will need to prove their status and rights in order to access your assets in other EU countries. This is where the European Certificate of Succession (ECS) becomes invaluable. It is an optional, standardised document issued by the authority (usually a court or notary) in the EU country that has jurisdiction over your succession — typically the country where you were habitually resident.

The ECS confirms who your heirs are, what share of the estate each heir receives, and what authority they have as executors or administrators. Unlike national inheritance certificates, which differ from country to country and often require translation, certification (apostille), or legalisation in each jurisdiction, the ECS is automatically recognised in all participating EU countries without any special procedure.

If you are habitually resident in Poland when you die, your heirs will apply for the ECS through a Polish court or notary. Once issued, they can use it to access bank accounts in Germany, claim property in France, inherit shares in a Czech company — all without needing separate probate proceedings or certificates in each country.

How to Obtain the European Certificate of Succession

The ECS is issued only after the deceased has died. Your heirs (or their representative) apply to the Polish authority — usually a notary or court — that is handling your succession. The notary or court will prepare the certificate, issue certified copies to the heirs, and keep the original.

The application process is straightforward if there is no dispute among heirs. A notary can issue the ECS in a non-contentious case, and the procedure is typically faster and simpler than court proceedings. If heirs disagree about the distribution or the validity of the will, a court may become involved.

Certified copies of the ECS are valid for six months and can be extended. The issuing authority can modify or withdraw the certificate if it is found to be inaccurate — for instance, if a later will appears or a previously unknown heir comes forward. There is no uniform fee across Poland; courts and notaries set their own costs, typically ranging from several hundred to a few thousand zloty depending on the complexity of the estate.

What the ECS Proves

The ECS can demonstrate several things: the status and rights of each heir and their respective shares of the estate; the specific assets attributed to each heir or group of heirs; and the powers of any executor or administrator to manage or distribute the estate. It essentially gives your heirs a single, EU-wide proof of their inheritance rights.

This document saves enormous time and money. Before the ECS existed, an heir with assets in three EU countries had to prove their status separately in each jurisdiction, obtain national certificates, translate them, have them legalised (apostilled), and go through local procedures in each country. The ECS collapses this into one document.

Practical Steps: Planning Now for Cross-Border Succession

If you are an expat living permanently in Poland with assets elsewhere, or if you are Polish-born but now live abroad and own property in Poland, here are the essential steps to clarify your succession and protect your heirs.

1. Make a will in Poland before a notariusz. Even if you own assets in other countries, a Polish will is recognised and can be used as evidence of your testamentary wishes in cross-border proceedings.
2. Decide whether to choose the law of your nationality or keep Polish law as your succession law. Discuss the advantages and disadvantages with a notary or international estate lawyer before you decide.
3. Include an explicit choice-of-law clause in your will if you wish to choose your nationality's law. Do not rely on informal expressions of intent; the clause must be clear and in writing.
4. List all your assets, including foreign property, foreign bank accounts, foreign business interests, and insurance policies. Give this list to your executor or family so they know what to claim after your death.
5. Update or clarify beneficiary designations on foreign accounts or policies (e.g., life insurance, pensions). These often pass outside the will and are not subject to Polish forced heirship, but must be properly documented.
6. Consider lifetime gifts or trusts carefully if you wish to benefit certain heirs more than others. Remember that Polish law may add these gifts back into the estate for zachowek calculations.
7. Keep your will and estate documents accessible — leave them with your notary, your lawyer, or a trusted family member, but make clear where they can be found after your death.

What Happens If You Have No Will

If you die without a will and are habitually resident in Poland, Polish statutory succession law applies. Your estate will be divided among statutory heirs in a fixed order: first, your spouse and descendants; second, your parents and siblings; third, your grandparents; and fourth, other more distant relatives. The law divides the estate into equal shares for each heir in the relevant group.

If you own foreign assets and die intestate (without a will) while living in Poland, Polish succession courts will still have jurisdiction over the entire estate, including foreign property. A Polish court will issue a declaration (postępowanie o stwierdzenie nabycia spadku) confirming the heirs and their shares. This declaration can be presented abroad, though some foreign jurisdictions may require additional steps or a European Certificate of Succession to recognise it.

Not having a will creates delays and can leave your heirs uncertain about the distribution. It also means you have no control over who benefits and in what proportion. If you have a spouse and children, they will likely all inherit, but in shares fixed by law rather than by your wishes.

Key Takeaways for Expats and Foreign Residents

• By default, if you are habitually resident in Poland, Polish law governs your entire succession — even if you are not a Polish citizen and own assets abroad.
• You may choose the law of your nationality to apply instead, but this choice must be explicit in your will and drafted by a notary.
• Polish law includes forced heirship (zachowek), which protects spouses, children, and parents. This applies to your entire global estate if Polish law governs your succession.
• The European Certificate of Succession is a single document recognised across the EU that proves your heirs' status and rights. It greatly simplifies claiming foreign assets.
• Real estate located in Poland may be subject to certain mandatory Polish-law protections regardless of your choice of succession law.
• Having a will drawn up by a Polish notary, with a clear choice-of-law clause if you wish to use foreign law, is the most effective way to protect your heirs and clarify your wishes.
• If your estate includes foreign assets, inform your heirs or executor and ensure they understand how to request a European Certificate of Succession.

Getting Legal Advice

Cross-border succession involves complex interactions between Polish law and the laws of other countries. If you own significant assets in multiple jurisdictions, have a blended family, or are uncertain about how your nationality and residence affect your estate, consult a notariusz or a lawyer who specialises in international inheritance law. Many law firms in Poland offer these services in English and can help you plan your succession in a way that respects both Polish and foreign laws, minimises tax exposure, and avoids disputes among your heirs after your death.