Reserved Share Inheritance Calculator 2026 — Poland

The reserved share (zachowek) is an institution of Polish succession law protecting the testator's closest family (descendants, spouse, parents) in case they are omitted from the will. An entitled person who did not receive their due part of the estate as an appointment, gift or legacy may demand a sum of money from the heirs as a reserved share.

The reserved share is due to descendants (children, grandchildren), the spouse and the parents of the testator — but only those who would be called to inherit under statute. Siblings and more distant relatives are not entitled. The right does not apply to a disinherited person, one deemed unworthy of inheritance, or a spouse excluded from inheritance.

As a rule the reserved share is half (1/2) of the value of the statutory share that would fall to the entitled person under intestate succession. For persons permanently unable to work and minor descendants the reserved share is two-thirds (2/3) of that share. The calculator applies the 1/2 or 2/3 coefficient depending on the indicated situation.

First the share that would fall to the entitled person under intestate succession is determined — the estate is divided by the number of statutory heirs. Then this share is multiplied by 1/2 (or 2/3 for minors and those unable to work). Certain gifts made by the testator during their lifetime are also added to the calculation base.

The reserved share base (substrate) is the value of the net estate increased by the value of gifts and vindication legacies added to the estate under the Civil Code. Estate debts are deducted from the assets. The reserved share is calculated only from this base. The calculator takes the estate value entered by the user as the base.

As a rule gifts made by the testator are added to the reserved share base, with exceptions: customary minor gifts and gifts made more than ten years before to persons who are neither heirs nor entitled to the reserved share are not added. Gifts to entitled persons are added without a time limit.

A reserved share claim is time-barred after five years. The period runs from the announcement of the will (when the entitled person was omitted from the will) or from the opening of the estate, i.e. the testator's death (when the reserved share is claimed from a recipient of a gift). After limitation the heir may refuse payment.

No. The reserved share is a monetary claim — the entitled person may demand payment of a specific sum of money, not the handover of particular items from the estate (e.g. a flat). However, the parties may contractually agree on another way to satisfy the claim, e.g. transferring ownership of an asset in exchange for waiving the claim.

Receiving a reserved share is subject to inheritance and gift tax. The closest family (group 0: spouse, descendants, ascendants, siblings) may benefit from an exemption after notifying the tax office of the acquisition within the statutory deadline. In other cases tax-free amounts and rates appropriate to the tax group apply. Consult a tax adviser.

No. The calculator gives an indicative reserved share under simplified assumptions (equal division, single coefficient). The actual calculation requires identifying the statutory heirs, adding gifts, deducting debts and valuing assets. For a specific case, consult a lawyer, legal adviser or notary specialising in succession law.