Terminal Illness & End-of-Life Administration in Poland: 5-Step Official Checklist

1. 1

   Coordinate Specialist Palliative Care, Home Hospice, or Inpatient Hospice Services

   In Poland, publicly funded palliative and hospice care is financed by the Narodowy Fundusz Zdrowia (National Health Fund - NFZ; 24/7 toll-free Patient Telephone Information helpline Telefoniczna Informacja Pacjenta: 800 190 590) on the basis of a medical referral (skierowanie) issued by any health insurance physician (such as a primary care doctor or a hospital specialist upon discharge) together with the patient's written consent [1][2]:

   • Home hospice (hospicjum domowe): a multidisciplinary team (physicians, nurses, psychologists, and physiotherapists) provides care in the patient's home, including pain management, 24/7 access to medical consultations (doctor visits at least twice a month and nursing visits at least twice a week), and free loan of medical and rehabilitation equipment (such as an oxygen concentrator or hospital bed) [1][2].
   • Inpatient hospice (hospicjum stacjonarne), palliative medicine ward (oddział medycyny paliatywnej), and outpatient clinic: intended for patients requiring 24-hour inpatient care, temporary respite care (opieka wyręczająca) to relieve family caregivers, or outpatient consultations; there is no geographic catchment restriction (rejonizacja) in palliative care [1][2].
   • Protection of patient rights: if problems arise regarding access to care or the right to effective pain relief, assistance is available from the Rzecznik Praw Pacjenta (Patient Ombudsman, which operates the joint helpline at 800 190 590 with the NFZ) [3].
2. 2

   Prepare Patient Declarations and Medical Authorisations (Including via IKP)

   While the ill relative is conscious and able to express informed consent, they should formalise medical authorisations under the Act on Patient Rights and the Patient Ombudsman (ustawa o prawach pacjenta i Rzeczniku Praw Pacjenta) [3][4]:

   • Authorising a close person for medical information and records (upoważnienie osoby bliskiej): the patient may designate by name a trusted person authorised to receive information about their health status and planned procedures and to inspect and obtain copies of medical records both during the patient's lifetime and after death [3][4].
   • Digital authorisation on the government portal: through the Internetowe Konto Pacjenta (Online Patient Account - IKP) or the mojeIKP mobile app, the patient can go to the Authorisations (Upoważnienia) tab to grant a close relative access to their e-prescriptions (e-recepty), e-referrals (e-skierowania), and treatment history [4][5].
   • Written statement of treatment preferences (oświadczenie woli): although Polish statutory law does not regulate a standalone 'living will' (testament życia) in a separate act, a written patient statement setting out consent or refusal regarding specific medical procedures in the event of loss of consciousness should be placed in the medical records held by the attending physician and hospice team [1][3].
3. 3

   Execute a Notarial Power of Attorney and Bank Directives

   An ordinary written power of attorney is often insufficient for major legal and property transactions, and banks or public offices may refuse to honour it if the grantor loses consciousness or capacity. While your family member retains full legal capacity, it is advisable to arrange a deed with a civil-law notary (who can be located through the Krajowa Rada Notarialna, the National Council of Notaries) [6]:

   • Power of attorney in the form of a notarial deed (pełnomocnictwo w formie aktu notarialnego) or with a notarised signature: enables a trusted representative to act on the ill person's behalf before administrative authorities, courts, and financial institutions, or to manage real estate [6]. If the patient's health prevents travel to a notary's office, the notary may perform the act outside the office (at the patient's home or in hospital) [6].
   • Bank account power of attorney and instructions on bank deposits in the event of death (dyspozycja wkładem na wypadek śmierci): verify the scope of any bank account mandate (which expires automatically upon the account holder's death) and consider filing a bank deposit instruction in the event of death (dyspozycja wkładem na wypadek śmierci, Article 56 of the Banking Law) in favour of immediate family members (spouse, descendants, ascendants, or siblings), which allows a specified statutory sum to be paid out after death outside probate proceedings.
4. 4

   Access the Care Allowance, Caregiver Leave, and the Supporting Benefit

   Family caregivers and the ill relative can draw on statutory employment and financial support administered by the Zakład Ubezpieczeń Społecznych (Social Insurance Institution - ZUS) [7][8]:

   • ZUS care allowance (zasiłek opiekuńczy): an employee or other person covered by sickness insurance who is released from work to personally care for an ill family member (such as a spouse, parent, or adult child sharing the same household during the period of care) is entitled to a care allowance for up to 14 days per calendar year paid at 80% of the assessment basis (on the basis of an electronic medical certificate e-ZLA and application form Z-15B) [7][8].
   • Caregiver leave (urlop opiekuńczy under the Labour Code): an employee working under an employment contract is entitled to 5 days of unpaid caregiver leave per calendar year to provide personal care or support to a family member (son, daughter, mother, father, or spouse) or a person living in the same household for serious medical reasons (applied for at least 1 day in advance).
   • Supporting benefit (świadczenie wspierające): an adult with a disability who obtains a decision from the Voivodeship Disability Assessment Team (WZON) setting their level of support need at between 70 and 100 points may submit an electronic application for the non-means-tested supporting benefit (świadczenie wspierające), paid by the Zakład Ubezpieczeń Społecznych [9].
5. 5

   Organise the Will, Survivor Benefits, and Inheritance and Tax Formalities

   Gathering civil status certificates and policy and account details in advance simplifies post-death procedures:

   • Will and Inheritance Register: the ill person may draw up a holographic will (testament własnoręczny, written entirely by hand, signed, and dated) or a notarial will, which the notary can register free of charge in the Notarial Register of Wills (Notarialny Rejestr Testamentów - NORT) maintained by the Krajowa Rada Notarialna [6]. Beneficiary designations on life insurance policies, open pension funds (OFE), individual retirement accounts (IKE/IKZE), and employee capital plans (PPK) should also be reviewed.
   • Funeral grant (zasiłek pogrzebowy) and survivor's pension (renta rodzinna): after the death of an insured person or pension/disability beneficiary, an application for the funeral grant (form Z-12 in ZUS or SR-26 in KRUS) must be filed within 12 months of the date of death with the Zakład Ubezpieczeń Społecznych [10][11] or the agricultural social insurance fund Kasa Rolniczego Ubezpieczenia Społecznego (KRUS) [12][13]. Eligible family members may also apply for a survivor's pension (renta rodzinna) (or combined benefits under the widow's pension rules, renta wdowia) [11][14].
   • Confirmation of inheritance rights and tax form SD-Z2: heirs have 6 months from the date they learn of their entitlement to make a declaration before a notary or court accepting the estate (with benefit of inventory, z dobrodziejstwem inwentarza, or unconditionally) or renouncing it; title to the estate is confirmed either by a notarial Deed of Certification of Inheritance (Akt Poświadczenia Dziedziczenia, entered in the Inheritance Register, Rejestr Spadkowy) or by a final court order confirming acquisition of the estate (stwierdzenie nabycia spadku) [6][15]. For immediate family members (the 'zero tax group': spouse, descendants, ascendants, stepchildren, siblings, stepfather, and stepmother) to qualify for full exemption from inheritance and gift tax, they must submit form SD-Z2 to the competent tax office within a strict deadline of 6 months from the date the Deed of Certification of Inheritance is registered or the court order becomes final (electronically via e-Urząd Skarbowy, operated by the Ministerstwo Finansów, the Ministry of Finance) [16].

Official Authorities & Verified Contacts

Official Sources Checked by Clarvia

1. [1]
   Palliative and hospice care funded by the NFZ (home and inpatient hospice guide) — Narodowy Fundusz Zdrowia (NFZ)
2. [2]
   Home hospice care and support for patients and families — Serwis Rzeczypospolitej Polskiej (Gov.pl)
3. [3]
   Right to medical records and Patient Telephone Information helpline (800 190 590) — Rzecznik Praw Pacjenta (Gov.pl)
4. [4]
   Authorising a close person to receive health information and medical records — Rzecznik Praw Pacjenta (Gov.pl)
5. [5]
   Accessing medical records and setting up authorisations on the Online Patient Account (IKP) — Serwis Rzeczypospolitej Polskiej (Gov.pl)
6. [6]
   Notarial acts, wills, and the Notarial Register of Wills (NORT) — Krajowa Rada Notarialna
7. [7]
   Care allowance (zasiłek opiekuńczy) for caring for a sick family member — Zakład Ubezpieczeń Społecznych (ZUS)
8. [8]
   Application form Z-15B and rules for granting the care allowance — Zakład Ubezpieczeń Społecznych (ZUS)
9. [9]
   Supporting benefit (świadczenie wspierające) for persons with disabilities — Ministerstwo Rodziny, Pracy i Polityki Społecznej (Gov.pl)
10. [10]
    Applying for a funeral grant (zasiłek pogrzebowy – 12-month deadline from date of death) — Serwis Rzeczypospolitej Polskiej (Gov.pl / ZUS)
11. [11]
    Survivor's pension (renta rodzinna): eligibility conditions and required documents — Zakład Ubezpieczeń Społecznych (ZUS)
12. [12]
    Funeral grant from the Agricultural Social Insurance Fund (KRUS) — Kasa Rolniczego Ubezpieczenia Społecznego (Gov.pl)
13. [13]
    KRUS notice on the amount and payment rules for the funeral grant — Kasa Rolniczego Ubezpieczenia Społecznego (Gov.pl)
14. [14]
    KRUS survivor's pension following the death of an insured person or pensioner — Kasa Rolniczego Ubezpieczenia Społecznego (Gov.pl)
15. [15]
    Inheritance Register (Rejestr Spadkowy): searching deeds of certification of inheritance and court orders — Krajowa Rada Notarialna (Rejestry Notarialne)
16. [16]
    Notification of acquisition of property or patrimonial rights (form SD-Z2) — Ministerstwo Finansów (Podatki.gov.pl)