Inheritance law in Poland is regulated in the Civil Code, which provides for various forms of inheritance: statutory, testamentary and debt collection provisions. Statutory inheritance takes place when the deceased did not leave a will. In such a case, the property is inherited according to the rules established by law, which determine the order of inheritance - from the closest relatives (children, spouse) to the more distant ones (parents, siblings, their descendants). Testamentary inheritance occurs when the deceased made a will specifying who he or she would pass on his or her property to. A debt collection provision allows for the transfer of specific property items to a specific person at the moment of the testator's death.
Inheritance law in Poland precisely defines who can inherit property and under what conditions. In the case of statutory inheritance, the circle of heirs is wide and includes the spouse, children, grandchildren, parents, siblings and their descendants. If the deceased left no descendants, the inheritance passes to the parents and then to the siblings. In the case of testamentary inheritance, the heirs are indicated in the will, which must meet certain formal requirements to be valid. A will can be drawn up in person, notarially, or in the form of an official deed, but each of these forms has its own specific requirements and rules that must be followed for the document to be valid.