Like every citizen, foreigners can acquire an inheritance, both in the form of intestate succession and under a will drawn up by the testator. In this case, there are no differences between Polish citizens and foreigners.
The only restrictions are related to the acquisition of real estate or shares in it, and not in every case.
When a foreigner acquires all or part of the real estate by way of intestate succession, which by definition determines the order of succession for relatives – spouse, children, parents – in such a situation the foreigner is not obliged to do anything other than obtaining an appropriate document or the Court in the form of decisions or confirmation from a notary.
The situation is different when a foreigner acquires inheritance, including real estate, under a will. Then, a decision of the Minister of Internal Affairs of the Republic of Poland is necessary, which will authorize the acquisition of this real estate by a citizen of another country.
Citizens of countries belonging to the European Economic Area and the Swiss Confederation are exempt from this obligation. In their case, the permit is necessary only for the purchase of agricultural and forest real estate.
Dziedziczenie nieruchomości położonych w Polsce przez cudzoziemca
More information:
https://www.biznes.gov.pl/pl/opisy-procedur/-/proc/209
