Selling an inherited apartment: formalities, tax and the right order of steps

An inherited apartment is often a difficult subject: emotions, family, a loved one's papers and the question of what next. The good news is that selling an inherited apartment works like any other sale, as long as you take the steps in the right order.

Step 1. Confirm that you are an heir

Without this you cannot sell the apartment, because the buyer and their bank need to see who the owner is. You have two routes:

• Notarial certificate of inheritance. The fastest, even in a single day, but all heirs must attend and agree. The cost is usually a few hundred zloty including copies.
• Court decision confirming the inheritance. The court fee is PLN 100, but it takes several months. This route works when the family does not agree or someone lives far away.

Then an application is filed to enter the new owners in the land register. This is usually done by the notary with the certificate of inheritance.

Step 2. Report the inheritance to the tax office

Close family (spouse, children and grandchildren, parents and grandparents, siblings, stepchildren, stepfather and stepmother) are exempt from inheritance tax, but only if they report it on the SD-Z2 form within 6 months of the court decision becoming final or the certificate of inheritance being registered. Missing the deadline means tax calculated as for more distant relatives, so it is worth doing straight away.

Step 3. Check whether you will pay tax on the sale

The sale is free of income tax if 5 years have passed since the end of the year in which the deceased acquired the apartment. Example: a mother bought the apartment in 2019, so her children can sell it tax-free from 1 January 2025, even if they inherited it in 2026.

If 5 years have not yet passed, you pay 19% on the gain. With an inheritance, the price the deceased paid is not a cost. You can, however, deduct the inheritance tax paid, notary costs and documented renovations, among other things. There will be no tax if you spend the sale proceeds on your own housing needs within 3 years (the housing relief). You can work it all out in the tax on sale calculator, which has a separate option for inheritance.

Step 4. Several heirs: agreement or division of the estate

When several people inherit an apartment, each holds a share, and selling the whole apartment requires everyone's consent. The simplest solutions:

• A joint sale and splitting the money according to shares. Everyone signs the notarial deed, in person or through an attorney.
• One heir takes over the apartment and buys out the others. This is done with an estate division agreement at a notary.
• A court division of the estate, when there is no agreement. It usually takes from several months to two years, so it is worth trying mediation first.

A reliable valuation helps: when everyone sees a realistic price based on nearby transactions, it is easier to agree.

Step 5. Prepare the apartment for sale

Inherited apartments often need clearing and refreshing. A full renovation does not always pay off. Usually tidying up, minor repairs and good photos work better, leaving the renovation decision to the buyer. I help with this, including organising clearing and cleaning when the family lives far away.

Documents you will need

• the notarial certificate of inheritance or the court decision,
• confirmation of the SD-Z2 filing or a certificate from the tax office,
• the land register number with the heirs entered,
• a certificate from the housing community or cooperative confirming no arrears,
• when selling within 5 years: documents of costs (invoices, notary costs).

Legal status: October 2026. This is a practical guide, not legal or tax advice. In unusual cases (e.g. a will contested by the family, debts of the estate) it is worth consulting a notary or a lawyer.

Marlena Czarnecka

Premium real estate agent in Wrocław. She sells apartments and houses, handles off-market transactions and works with clients from abroad. More about me