Kancelaria Radcy Prawnego Sylwia Szewczyk-Jankowska
Legal basis
- Ustawa z dnia 23 kwietnia 1964 r. – Kodeks cywilny (Civil Code; k.c.; consolidated text: Dz.U. 2026, poz. 795).
art. 991 § 1–2; art. 993 § 1–2; art. 994 § 1; art. 995 § 1; art. 996 § 1; art. 997¹ § 1–3; art. 1000 § 1–2; art. 1007 § 1–2; art. 1008 pkt 1–3; art. 118.
Who may have a claim
Art. 991 k.c. identifies descendants, the spouse and the deceased’s parents who would inherit under statutory succession. Not everyone on that list qualifies in every family. First establish the statutory heirs and the effects of the will, rejection of the estate, a succession waiver, unworthiness or disinheritance.
The reserved share is generally half the value of the statutory entitlement. It is two thirds for an eligible person permanently unable to work or a minor descendant. This is a calculation share, not automatic ownership of half a particular home. The claim is normally monetary and may only cover the shortfall after benefits already received.
The estate and earlier gifts
The calculation starts with estate assets and the relevant estate debts. Statutory additions, including gifts and vindicatory legacies, then need examination. A family foundation introduces further special rules. Merely adding the property values mentioned in the will is not a complete calculation.
It is incorrect to assume that every gift made more than ten years earlier is excluded. The exclusion in art. 994 § 1 k.c. covers, among other things, older gifts to people who are neither heirs nor entitled to a reserved share. Small customary gifts have a separate exclusion. Both the date and the recipient’s legal position therefore matter.
Valuation and supporting evidence
A gift is valued according to the condition of its subject when made and prices when the reserved share is determined. Renovation later funded by the recipient should not automatically be treated as part of the original benefit. Property cases may require valuations, technical records and evidence of expenditure.
For a hypothetical example, a parent leaves two adult children and no spouse. If neither child is permanently unable to work and no other relevant circumstances apply, one child’s calculation share is one quarter of the calculation base. The final monetary claim may be reduced by a gift previously received by that child. This illustrates a method, not the valuation of an individual case.
Limitation and the correct defendant
Art. 1007 § 1 k.c. provides five years from announcement of the will for the claims specified there. Under § 2, a claim against someone obliged to supplement the reserved share because of a gift or vindicatory legacy has a five-year period from the opening of the succession, meaning death. Art. 118 k.c. and events affecting the running of time must also be considered.
These are limitation periods, not preclusive deadlines automatically extinguishing the claim. Intestacy, several liable people or interruption of limitation require separate analysis. An ordinary payment demand does not itself interrupt limitation. A gift recipient’s liability is subsidiary and statutorily limited; the order of liability cannot simply be disregarded.
Defences and possible payment arrangements
Omission from a will differs from disinheritance, which requires statutory grounds and appropriate wording in the will. Disputes may also concern valuations, debts, eligible relatives or whether a transaction was a gift. Specific evidence matters more than a general sense that the distribution was unfair.
Art. 997¹ k.c. allows the liable person to seek deferral, instalments or, exceptionally, a reduction, taking both parties’ circumstances into account. Instalments generally cannot extend beyond five years, with a statutory maximum of ten years in particular circumstances. The older valuation resolution does not decide how these subsequently introduced mechanisms apply.
When to obtain a legal review
Gather the will, evidence confirming succession, civil status certificates, gift agreements, property records and a debt schedule. Record the death date and will announcement date. Advice from a legal adviser (attorney-at-law) is particularly useful when limitation is approaching, gifts were made long ago, disinheritance is disputed or assets are abroad.
A review can identify the correct defendant, establish the calculation and show which evidence is missing. It can also support a reasoned settlement proposal. Bringing a claim before checking its basis and value creates risks of costs and a dispute over the wrong amount, even where a family member may have some entitlement.
Supreme Court of Poland case law
Resolution of seven judges of the Supreme Court of Poland of 26 March 1985, III CZP 75/84 (legal principle).
The estate value used to calculate the reserved share is assessed using prices at the time of adjudication. The later Supreme Court judgment I CK 765/04 confirms this position; the linked document is that confirmation, not a scan of the 1985 resolution.
Case law source (Supreme Court, PDF)This article is for information only. It is not legal advice or an offer. An individual matter requires a review of its facts, documents and applicable provisions.