The estate left by a deceased person often includes real estate located in Poland. Many heirs from outside Poland do not consider whether, as foreigners may acquire real estate in Poland if the acquisition results from inheritance. This is often a significant mistake. In certain cases, failure to obtain a permit from the Minister of the Interior and Administration may result in the loss of the right to the property.
Who must obtain a permit?
The requirement to obtain a permit depends on the legal basis on which a foreign heir from outside the European Union, Iceland, Liechtenstein, Norway, or Switzerland inherits the property.
If the heir is a foreigner who inherits real estate on the basis of a will or a specific bequest and, at the same time, does not belong to the group of statutory heirs, then, as a rule, they will need a permit from the Minister of the Interior and Administration to acquire real estate forming part of the estate. This most often applies to persons who are not related to the deceased at all. The group of persons entitled to inherit by statute is determined according to the law applicable to the inheritance.
A foreigner is understood as:
- an individual who does not hold Polish citizenship;
- a legal entity with its registered office abroad;
- a company without legal personality, with its registered office abroad, established under the laws of another country;
- a legal entity or commercial company without legal personality, with its registered office in Poland, but controlled directly or indirectly by a foreigner.
Is a permit required in every case?
Not always. A permit is not required, among other things, in the case of inheriting a separate residential unit or a garage connected with such a unit.
A permit is also not required for a foreigner inheriting by statute, a foreigner who has resided in the Republic of Poland for at least 5 years after being granted a permanent residence permit or a long-term EU resident permit, or a foreigner who is the spouse of a Polish citizen, provided that certain conditions are met.
The exemption from the permit requirement may apply provided that the real estate is not located in a border zone and is not agricultural land exceeding 1 hectare.
What is the time limit for obtaining a permit?
An application for a permit may be submitted within two years from the opening of the inheritance, that is, from the date of the deceased’s death. If this time limit is missed, the application will not be considered. This time limit cannot be restored.
What are the consequences of failing to obtain a permit?
If a foreign heir who inherits real estate under a will and does not belong to the group of statutory heirs fails to obtain a permit to acquire the property, the real estate will be acquired by the persons who would have been entitled to inherit by statute. In such a case, the testamentary heir loses the property without receiving any compensation.
In the case of inheritance based on a specific bequest, failure to obtain a permit means that the real estate returns to the estate. It will then be inherited by the appointed heirs. If an heir appointed to the estate is also a foreigner required to obtain a permit, they will also have to apply for one.
How can we help?
Our law firm provides comprehensive assistance to clients throughout the entire probate proceedings, including an analysis of whether a permit to acquire real estate is required. If necessary, we also assist with obtaining documents, filing the application, and representing clients in the proceedings.
Using the assistance of an experienced lawyer minimizes the risk of making mistakes in the procedure aimed at obtaining the permit.
The consequences of missing the deadline or failing to obtain the permit are severe for the heir. They permanently lose the possibility of acquiring the real estate.
