Restrictions on the freedom to dispose of one’s succession by will (reserved portion).

Under Polish law, the spouse of the deceased, his/her descendants (his/her children or – in the event of children being already deceased – his/her grandchildren) and the parents of the deceased are entitled to share in the reserved portion of the estate. It is to be noted that the beneficiaries of the reserved portion may claim their share of the reserved portion, if they so wish. In total, the reserved portion which limits the testator’s right to dispose freely of his/her assets cannot exceed 2/3 of the estate. The beneficiaries of the reserved portion can relinquish their share before the succession is opened in the form of a contract concluded between the future deceased person and the future forced heir. This contract must be in the form of a notarial deed.

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