Polish succession applies the EU cross-border rules and protects close relatives through a money claim rather than fixed shares of assets.
Which law applies
The EU Succession Regulation applies — the law of habitual residence by default, with a possible choice of national law in the will.
The zachowek
Close heirs who would have inherited on intestacy — descendants, a spouse and sometimes parents — are protected by the zachowek: a monetary claim, generally for half of what they would have received on intestacy (more for those who are minors or unable to work).
Confirming inheritance
Heirship is established either by a notarial deed of succession or a court confirmation, after which assets can be dealt with. Inheritance and gift tax applies, with significant exemptions for close family.
For foreign families
A verified Polish colleague can confirm the applicable law, value a zachowek claim, and obtain the deed or court order.
Tax groups and exemptions change — confirm with admitted Polish counsel.