What to Do When Someone Dies in Poland: 5-Step Official Checklist

1. 1

   Medical Pronouncement of Death and Issuance of the Medical Death Card (*Karta Zgonu*)

   The essential primary document required to register a death and arrange a burial or cremation in Poland is the medical death card (karta zgonu) issued by a physician [1]:

   • Death in a hospital or care facility: The attending ward physician pronounces the death and issues the karta zgonu (following an examination or administrative autopsy if required by law) [1].
   • Death at home, in a hotel, or in a public place: If death occurs at home from natural causes during clinic working hours, call the deceased person's primary care physician (lekarz podstawowej opieki zdrowotnej - POZ); outside clinic hours, call the night and holiday healthcare service (nocna i świąteczna opieka zdrowotna) or emergency medical services via 112 or 999 [1]. If the death occurred in a public place or there is any suspicion of unnatural causes or third-party involvement, the Police (Policja) and the public prosecutor (prokurator) are called to the scene and order the body transferred to the Department of Forensic Medicine (Zakład Medycyny Sądowej) for a medico-legal autopsy; in such cases, burial or cremation requires a written permit from the prosecutor [1].
2. 2

   Checking Insurance Coverage and Appointing a Funeral Home (*Zakład Pogrzebowy*)

   Before signing a service agreement, check whether the deceased held an individual or group life insurance policy or a pre-arranged funeral plan:

   • Selecting a reputable funeral provider: The family appoints a funeral home (zakład pogrzebowy), which may belong to a national industry body such as the Polish Funeral Industry Chamber (Polska Izba Branży Pogrzebowej - PIBP) or the Polskie Stowarzyszenie Pogrzebowe (Polish Funeral Association - PSP) [2][3].
   • Statutory 24-hour rule and power of attorney: Under Polish cemetery and burial law, a body cannot be buried before 24 hours have elapsed since the time of death (except in specified infectious disease cases), and the selected funeral home collects the body from the hospital or home and places it in a mortuary cold room [1][2]. Based on a written authorization (upoważnienie) from the family, the funeral home can also complete formalities at the Civil Registry Office, coordinate with cemetery administration, and settle funeral expenses on a cashless basis against the statutory funeral grant [1][4].
3. 3

   Civil Death Registration at the Civil Registry Office (*Urząd Stanu Cywilnego*) and Death Certificates

   The death must be registered at the Civil Registry Office (Urząd Stanu Cywilnego - USC) having jurisdiction over the place where the death occurred, as detailed on the official government portal Serwis Rzeczypospolitej Polskiej (gov.pl) [1]:

   • Statutory registration deadline: Registration must take place within 3 days of the date the karta zgonu was issued, or within 24 hours of death if the person died of a specified infectious disease [1].
   • Required documents and burial permit section: An authorized person (surviving spouse, relative, or authorized funeral representative) presents the karta zgonu and the deceased person's identity card (dowód osobisty) [1]. The section of the karta zgonu designated for the cemetery administration is stamped and returned to the declarant as the official permit for burial or cremation [1].
   • Certificates issued: The registrar records the death certificate (akt zgonu) and issues one free abridged copy of the death certificate (odpis skrócony aktu zgonu) [1]. If the certificate will be used in another state party to the 1976 Vienna Convention, request a multilingual abridged copy of the death certificate on Form C (wielojęzyczny odpis skrócony aktu zgonu na formularzu C) [1].

   Recording the death in the PESEL registry automatically invalidates the deceased's identity card and notifies public administration bodies, though social benefits and banking matters still require separate applications [1][4].

4. 4

   Claiming the Funeral Grant (*Zasiłek Pogrzebowy*) and Survivor Pension (*Renta Rodzinna*)

   Once the abridged death certificate is issued, eligible persons may apply for statutory death benefits through the Zakład Ubezpieczeń Społecznych (Social Insurance Institution - ZUS) or, for those covered by the agricultural social insurance system, the Agricultural Social Insurance Fund (Kasa Rolniczego Ubezpieczenia Społecznego - KRUS) [4][5][6]:

   • Funeral grant (Zasiłek pogrzebowy): Payable to the family member or institution that covered the funeral costs of an insured person, pensioner, or their eligible family member [4][6]. The application (Form Z-12 at ZUS or Form KRUS SR-26 at KRUS), together with original funeral invoices, must be submitted within 12 months of the date of death (or from the date of burial if burial was delayed due to recovery or identification of the body) [4][6]. For deaths occurring from 1 January 2026 onward, the statutory funeral grant is PLN 7,000 [4][6].
   • Survivor pension (Renta rodzinna): A monthly survivor pension for eligible family members (including children up to age 16, or age 25 if in full-time education, and a widow or widower meeting statutory age or disability criteria), claimed using Form ERR [5].
5. 5

   Estate Succession, Inheritance Register, Banks, and Form SD-Z2 Tax Filing

   Settling the estate, bank accounts, and inheritance tax in Poland involves the following statutory steps:

   • Declaration on accepting or rejecting the inheritance within 6 months: Within 6 months of learning of their entitlement to the estate (usually the date of death), an heir may make a formal declaration before a notary or district court (sąd rejonowy) accepting the inheritance unconditionally (przyjęcie proste), accepting with the benefit of inventory (z dobrodziejstwem inwentarza, limiting liability for debts to the value of the estate), or rejecting the inheritance (odrzucenie spadku); if no declaration is made within 6 months, the law deems the inheritance accepted with the benefit of inventory [7][8].
   • Proof of succession (Akt Poświadczenia Dziedziczenia or court order): To unlock bank accounts and transfer property titles, heirs obtain either a notarial Deed of Certification of Inheritance (Akt Poświadczenia Dziedziczenia - APD), provided all heirs agree and appear before the notary, or a district court order confirming acquisition of the inheritance (stwierdzenie nabycia spadku) [7]. Registered deeds and court orders are entered in the public Inheritance Register (Rejestr Spadkowy) maintained by the Krajowa Rada Notarialna (National Council of Notaries) [7][9].
   • Banks and insurers: Notify banks by presenting the abridged death certificate. Under Polish banking law, the bank reimburses funeral expenses up to the account balance upon presentation of original funeral invoices and executes any banking instruction Upon Death (dyspozycja wkładem na wypadek śmierci), while the remaining estate balance is distributed once the Akt Poświadczenia Dziedziczenia or final court order is presented [7].
   • Filing Form SD-Z2 with the Tax Office: Immediate family members in the 'zero tax group' (spouse, children, grandchildren, parents, siblings, stepchildren, stepparents) qualify for a full exemption from inheritance and gift tax provided they submit Form SD-Z2 to the competent tax office (Urząd Skarbowy, or online via e-Urząd Skarbowy operated by the Krajowa Administracja Skarbowa - National Revenue Administration) within a strict deadline of 6 months from the date the notarial Deed of Certification of Inheritance is registered or the court succession order becomes final [8].

Official Authorities & Verified Contacts

Official Sources Checked by Clarvia

1. [1]
   Report a death (Civil Registry Office - 3-day and 24-hour deadlines) — Serwis Rzeczypospolitej Polskiej (gov.pl)
2. [2]
   Polish Funeral Industry Chamber (Polska Izba Branży Pogrzebowej - PIBP) — Polska Izba Branży Pogrzebowej
3. [3]
   Polish Funeral Association (Polskie Stowarzyszenie Pogrzebowe - PSP) — Polskie Stowarzyszenie Pogrzebowe
4. [4]
   Claim a funeral grant (ZUS Form Z-12) — Serwis Rzeczypospolitej Polskiej (gov.pl)
5. [5]
   Application for a survivor pension (ZUS Form ERR) — Zakład Ubezpieczeń Społecznych (ZUS)
6. [6]
   Funeral grant in KRUS (Form KRUS SR-26) — Kasa Rolniczego Ubezpieczenia Społecznego (gov.pl)
7. [7]
   Inheritance Register and Notarial Deed of Certification of Inheritance (APD) — Krajowa Rada Notarialna (Rejestry Notarialne)
8. [8]
   Notification of acquisition of property or patrimonial rights (Form SD-Z2 within 6 months) — Ministerstwo Finansów / Krajowa Administracja Skarbowa
9. [9]
   National Council of Notaries (Krajowa Rada Notarialna) - Notarial Registers — Krajowa Rada Notarialna