Japan Inheritance Guide for Poland (ポーランド) Nationals
This guide explains how Japanese inheritance law and tax apply to Poland nationals living in or inheriting property from Japan. There are approximately approx. 2,500 Poland nationals residing in Japan.
1. Applicable Law (準拠法)
Under Japan's Act on General Rules for Application of Laws (法の適用に関する通則法, Article 36), the inheritance of a person is governed by the national law of the decedent.
Polish Civil Code (Kodeks Cywilny, Book IV) governs succession. As an EU member, Poland applies the EU Succession Regulation (Brussels IV): the law of habitual residence applies by default.
Renvoi (反致): May Apply
Under Brussels IV, renvoi is excluded for intra-EU cases. For non-EU situations (assets in Japan), Polish conflict rules under the Private International Law Act may lead to renvoi for immovable property located in Japan.
2. Tax Obligation Type (課税範囲)
Unlimited Taxpayer
Taxed on all worldwide assets.
Applies if: domiciled in Japan, OR foreign national with residence visa who has lived in Japan for 10+ years.
Limited Taxpayer
Taxed only on assets in Japan.
Applies if: not domiciled in Japan, OR foreign national who has lived in Japan for less than 10 years.
Japan has a tax treaty with Poland that may provide relief from double taxation.
3. Poland Inheritance Law
- •Forced heirship (zachowek): forced heirs receive a monetary claim equal to 1/2 of their statutory share (2/3 if minor or permanently incapacitated)
- •Forced heirs are descendants, spouse, and parents
- •Poland imposes inheritance tax (podatek od spadków i darowizn) at progressive rates, but close relatives (Group I) are exempt if they notify the tax office within 6 months
- •Community property (wspólność majątkowa) is the default matrimonial regime
Statutory Inheritance:
Spouse and children: equal shares (but spouse receives at least 1/4). Spouse and parents: spouse 1/2, each parent 1/4. Spouse alone: entire estate.
4. Required Documents
Postanowienie o Stwierdzeniu Nabycia Spadku
Polish court order confirming the acquisition of inheritance.
Akt Poświadczenia Dziedziczenia
Notarial deed of inheritance confirmation (alternative to court order).
Apostille
Poland is a Hague Convention member. Apostille from the Ministry of Foreign Affairs or courts.
Certified Japanese Translation
All Polish-language documents must be translated into Japanese.
5. Professional Fees
| Professional | Fee Range |
|---|---|
| Tax Accountant (税理士) | ¥300,000–¥800,000 |
| Lawyer (弁護士) | ¥300,000–¥600,000 |
| Judicial Scrivener (司法書士) | ¥80,000–¥200,000 |
| Translation & Apostille | ¥60,000–¥150,000 |
6. Important Notes
- ⚠Polish inheritance tax exempts close relatives (Group I: spouse, children, parents, siblings, stepchildren, in-laws) if notified within 6 months
- ⚠Polish zachowek is a monetary claim, not a share of the estate — similar to German Pflichtteil
- ⚠Japan and Poland have both a tax treaty and a social security agreement
- ⚠EU Succession Regulation (Brussels IV) applies for intra-EU cases
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Frequently Asked Questions
Does Poland have inheritance tax?
Yes, but close relatives (Group I) are fully exempt if they notify the tax office within 6 months. For others, rates range from 3% to 20%. The Japan-Poland tax treaty provides additional relief.
What is zachowek and how does it work?
Zachowek is Poland's forced heirship mechanism. Forced heirs (descendants, spouse, parents) can claim a monetary payment equal to 1/2 of their statutory share (2/3 if minor or permanently incapacitated). It is a claim against the estate, not a right to specific assets.
Can a Polish notarial deed be used in Japan?
Yes. An Akt Poświadczenia Dziedziczenia with Apostille and certified Japanese translation is accepted as proof of heir status for Japanese property registration and bank procedures.
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This tool provides rough estimates only. It does not constitute tax advice or tax filing services. Actual tax obligations may differ significantly. Please consult a licensed tax professional (税理士) for accurate calculations.