Fictional family example
Maria was a widow with two adult children, Anna and Paweł. Eight years before her death, she gave Anna an apartment. In her will, she also appointed Anna as the sole heir to the remaining estate. Paweł asks: “Since our mother transferred the apartment to my sister while she was alive, can I still claim a reserved share?”
This is a fictional example. In a real case, the answer depends on the notarial deed, the value and condition of the property, the assets and debts in the estate, earlier benefits and the identity of the persons who actually inherit.
What is the Polish reserved share and who may claim it?
The reserved share, known in Polish as zachowek, is a monetary claim protecting certain close relatives of the deceased when they did not receive the statutory minimum through inheritance, a gift, a legacy or another benefit recognised by the law. It does not automatically give the claimant ownership of part of the apartment. The usual remedy is payment of money.
Under Article 991 of the Polish Civil Code, the eligible persons may be:
- descendants, including children, grandchildren and further descendants,
- the spouse,
- the deceased’s parents,
but only if they would be called to inherit under the statutory rules in the circumstances of the case.
The title refers to “siblings” because it concerns two children of the same parent: one received the apartment and the other is considering a reserved-share claim after that parent. A brother or sister of the deceased is not included in the list in Article 991.
As a rule, the reserved share equals one half of the value of the statutory share. It is two thirds where an eligible descendant is a minor or where the eligible person is permanently unable to work. The calculation therefore starts with the statutory inheritance fraction, then applies the correct reserved-share fraction, and finally uses the value of the calculation base.
Gift of an apartment and the reserved share: how is the amount calculated?
The starting point is the net value of the estate: relevant assets less the debts that may be taken into account. Certain gifts and specific legacies are then added under Articles 993 et seq. of the Civil Code. This produces the calculation base for the reserved share.
Numerical example with clear assumptions
For this illustration only, assume that:
- Maria was a widow and left two adult children,
- her will appoints Anna as the sole heir,
- the net value of the remaining estate is PLN 50,000,
- the apartment given to Anna is valued at PLN 600,000, using its condition at the date of the gift and the prices applicable when the reserved share is determined,
- there are no other gifts, legacies or benefits to be included,
- Paweł received nothing to be credited against his reserved share, was not validly disinherited, is an adult and is able to work.
The calculation base is PLN 650,000: PLN 50,000 net estate plus the PLN 600,000 gift.
Paweł’s statutory share would be one half. His reserved share is one half of that share, which is one quarter of the calculation base:
PLN 650,000 × 1/2 × 1/2 = PLN 162,500.
This is not a guaranteed result in every similar case. Any inheritance or earlier benefit credited to Paweł would reduce the amount. Estate debts, improvements, easements, the condition of the apartment when it was given, current prices and statutory limits on the liability of an heir or donee may also matter.
Under Article 995, the value of a gift is generally determined according to the condition of its subject at the date of the gift, but according to prices at the time the reserved share is determined. A private estimate of what the apartment “was worth back then” may therefore be insufficient; litigation often requires a professional valuation.
A gift made 10 or 20 years earlier
A common oversimplification says that a gift no longer matters after ten years. That is not the full rule.
Article 994 § 1 excludes gifts made more than ten years before the opening of the succession if they were made to persons who are neither heirs nor entitled to a reserved share. The succession opens at the deceased’s death.
In practical terms:
- a gift to a person who actually inherits or is entitled to a reserved share may still be included after 10 or 20 years,
- a gift made more than 10 years earlier to a person who does not inherit and is not entitled to a reserved share is generally excluded,
- customary minor gifts are also excluded.
What did the Supreme Court decide in III CZP 3/24?
In its resolution of 8 August 2024, III CZP 3/24, the Polish Supreme Court held that gifts made more than ten years before the opening of the succession are not added when they were made to persons who do not come into the inheritance. What matters is the concrete status of the recipient when the succession opens, not merely abstract membership of a branch of the family.
For example, if a grandmother gave an apartment to her granddaughter, but the grandmother’s child was alive at the grandmother’s death and inherited, the granddaughter does not become an “heir” under this rule merely because she might have inherited in different circumstances. A gift made more than ten years earlier may therefore be excluded. The analysis may differ if the recipient child actually inherits, or if that child died before the deceased and further descendants take their place. These variants require separate legal assessment.
Gift or life-annuity agreement: similar transfer, different legal basis
A gift is generally gratuitous. A Polish life-annuity agreement under Article 908 is reciprocal and for consideration: ownership of real property is transferred in return for the acquirer’s obligation to provide the transferor with lifelong maintenance on the agreed terms.
A valid and genuinely performed life-annuity agreement is therefore not added to the reserved-share base in the same way as a gift. The label alone is not decisive. The notarial deed, the parties’ actual obligations and their performance must be examined. If the agreement was a sham or concealed another transaction, the assessment may change. A gift subject to a personal right of residence does not become a life-annuity agreement merely because that right was established.
Who may be liable and what are the limits?
The claim follows the statutory order of liability and is usually directed first against the heir. If the reserved share cannot be obtained from the heir or the recipient of a specific legacy, Article 1000 may permit a supplementary claim against the recipient of a gift added to the estate.
The donee’s liability is subject to statutory limits, including the extent of enrichment. If the donee is personally entitled to a reserved share, liability to other eligible persons is limited to the surplus over that donee’s own reserved share. Under Article 997¹, a court may also defer payment, order instalments and, exceptionally, reduce the reserved share after considering the personal and financial circumstances of both sides. None of these outcomes is automatic.
Limitation periods
Article 1007 provides five-year periods, and the dates should be checked without delay:
- a reserved-share claim is generally time-barred five years after the will is announced,
- a claim against a person liable to supplement the reserved share because of a gift or specific legacy is time-barred five years after the opening of the succession.
Where there is no will and the dispute is between statutory heirs, case law applies the five-year period from the opening of the succession by analogy. Particular legal steps and circumstances may affect the running of time. A family conversation or an informal demand does not necessarily protect the claim.
Documents to collect
A first review usually benefits from:
- the death certificate,
- the will and the record of its opening and announcement, if any,
- the court order confirming inheritance or a notarial deed of succession certification,
- the notarial deed for the gift, life-annuity agreement or other property transfer,
- the land and mortgage register number and available property documents,
- evidence of the apartment’s condition when transferred, later renovations and encumbrances,
- a list of estate assets and debts,
- evidence of other gifts, transfers, legacies and benefits received by eligible persons,
- relevant correspondence and a clear timeline.
A simple table showing who transferred what, to whom and when is often useful. The firm’s practice is described on the Civil and inheritance law page, while the First consultation page explains how to prepare documents.
First steps before making a demand
- Establish who inherits and on what basis.
- Obtain the notarial deeds and identify the type of agreement.
- Prepare a complete list of assets, debts and gifts.
- Note the date of death and the date on which the will was announced.
- Make a preliminary calculation, without assuming that a historic value in a deed is current.
- Before sending a demand, verify the correct defendant, the order and limits of liability, and the limitation period.
Every Polish reserved-share case involving an apartment gift turns on its own facts. One date, the recipient’s legal status or the type of notarial deed may change the outcome. The firm reviews inheritance matters during consultations in Kraków, Proszowice and Mszana Dolna. An appointment can be arranged through the Contact and consultation page.
Legal position checked as at 11 November 2026. Sources: the Polish Civil Code, consolidated text Journal of Laws 2026, item 795, in particular Articles 991–1007; Polish Supreme Court resolution of 8 August 2024, III CZP 3/24. This article is general information about Polish law and is not legal advice for a specific case.