General rule: Succession includes private rights and duties do not includes public law obligations (criminal penalties, fines, administrative fees etc.) taxes – legal act „Ordynacja podatkowa” provides that tax due pass upon the person’s death on heirs accordind to civil law regulations

Title to succession Legal title to succession results from the law (civil code) or last will Statutory succession to the entire property takes place if there is no last will, it is invalid or none of the persons named in last will is able or wants to be an heir Property is acquired by an heir on the oppening of the succession = the moment of death.

The heir is legally succeeding to all property of a deceased person, irrespective of whether such person died testate or intestate, and upon whom devolves as well as the rights the duties and liabilities attached to the estate An heir may be declared by a court unworthy to succeed – crime against the deceased or crime against last will A person who is not alive at the time of opening the succession (moment of death) cannot be an heir. A child that has already been conceived can be an heir if it is born alive. A person may reject the succession within 6 months time. A person may waive succession by a contract (notary form) with the succesor

Statutory succession - groups I – children and spouse (1/4) – equal shares. Grand children receive the share of a child if he/she does not live to opening of the succession II – lack of children – spouse (1/2) and parents (1/4 + ¼) III lack of children and spouse – parents (1/2 + ½) In case a parent does not live – his shares goes to siblings in equal parts.

Example: John has died in 2013, his father has died in He has a mother and one sister (the same mother and father) and one brother from second marriage of his mother (the same mother only). Calculate shares.

Statutory succession - groups IV – no children, spouse, parents and siblings – grandparents (1/4 + ¼ +1/4 +1/4). V – if grandparents does not live his share goes to his descendants in equal parts (uncle, aunt, or his /her children cousins) VI – stepchild (child of the spouse if it is an orphant) Municipality of the last place of residence Treasury

Applying the UE procedural regulations referring to matters of succession into Polish procedural law – REGULATION (EU) No 650/2012 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL of 4 July 2012 on jurisdiction, applicable law, recognition and enforcement of decisions and acceptance and enforcement of authentic instruments in matters of succession and on the creation of a European Certificate of Succession

I phase – shares: Court - decision on establishing acquisition of inheritance or I phase – shares: Notary – notary act estabilishing acquisition if the estate. = Coownership in shares II phase – division of the estate – contractual or juridicial