Forced share in inheritance - Lawyer in Poland

Concept; entitled persons.

The deceased's descendants, spouse and parents who would be named to inherit under the law are entitled, if permanently without the capacity to work or if the entitled descendant is a minor, to two-thirds of the value of the share in the estate which would fall to him in the case of statutory (intestate) succession, and in other cases, to one-half of the value of that share (legitim).§ 2. If an entitled person has not received the legitim due to him in the form of a donation made by the deceased, or by being named to inherit, or in the form of a legacy, he is entitled to a claim against the heir for payment of the sum of money needed to cover or supplement the legitim.

Establishing an inheritance share.

When establishing an inheritance share constituting the basis for calculating the legitim, unworthy heirs and heirs who have rejected the inheritance are taken into account, whereas heirs who have waived the inheritance or have been disinherited are not taken into account.

Adding donations.

When calculating the legitim, legacies and testamentary instructions are not taken into account, whereas donations made by the deceased are taken into account according to the provisions below.Art. 994.

Omission.

When calculating the legitim, minor donations customarily accepted in given relations or donations made more than ten years before, counting back from the opening of the succession, to persons who are not heirs or forced heirs are not added.When calculating the legitim due to a descendant, donations made by the deceased at a time when the deceased had no descendants are not added. This does not, however, apply where a donation was made less than three hundred days before the descendant was born. When calculating the legitim due to a spouse, donations which the deceased made before entering into marriage with the spouse are not added.

Determining donation value.

The value of the object of a donation is calculated as at the time it was made and according to the prices at the time the legitim is established.Art. 996. Crediting donation against legitim. A donation made by the deceased to a forced heir is credited against the legitim due to the forced heir. If the forced heir is a successive descendant of the deceased, a donation made by the deceased to an ascendant of the forced heir is also taken into account when calculating the legitim due to him.

Costs of raising a child included.

If the forced heir is the deceased's descendant, the costs of raising him and of his general and professional education incurred by the deceased, if they exceed the average customary in the given milieu, are credited towards the descendant's legitim.

Limitation of liability.

If a forced heir is named to inherit, he is liable for legacies and testamentary instructions only up to the amount of the excess over the value of the share in the estate which constitutes the basis for calculating the legitim due to the forced heir.The above provision applies accordingly where a legacy to a forced heir is charged with a subsequent legacy or testamentary instructions or made on a condition or subject to a time limit.

Expansion.

If an heir obliged to pay a legitim is himself a forced heir, his liability is limited to the amount of the excess over his own legitim.