The partition of inheritance is a crucial step in the process of settling the estate of a deceased person. It is often the moment when complex family relationships and emotions intertwine with legal intricacies, and heirs are faced with the challenge of a fair and lawful division of assets. This frequently involves making difficult decisions, engaging in negotiations, and also fulfilling a number of formalities. In such moments, the assistance of an experienced notary public becomes invaluable.
The Notary Office of Magdalena Pacuła-Ziemińska in Mokotów, Warsaw, offers professional and comprehensive notarial support in matters related to inheritance, including the partition of inheritance. We understand that inheritance cases are not only a legal matter but also a personal and emotional one. Therefore, we make every effort to provide our clients not only with reliable legal services but also with comfort and a sense of security at every stage of the proceedings.
In this article, we would like to familiarize you with the procedure of inheritance partition carried out in the form of a notarial deed. It is a solution that is gaining popularity due to its speed, convenience, and legal certainty. We will explain what the partition of inheritance entails and what its main objectives are. We will discuss the differences between a contractual and a judicial partition of inheritance, highlighting the benefits of choosing the amicable path that a notarial deed enables. We will advise you on how to prepare for a visit to the notary office and what documents will be necessary for the efficient execution of the procedure.
We will also analyze the costs associated with the partition of inheritance at a notary public’s office, including a detailed discussion of issues related to notarial fees, court fees, and possible taxes. We will draw attention to situations in which the abolition of co-ownership may also be necessary, for example, in the case of inheritance of an apartment by several heirs.

What is the Partition of Inheritance?
The partition of inheritance is a legal act that leads to the division of the inherited assets among the heirs. As a result, the joint ownership of the inherited property is dissolved, and it is determined which specific assets will belong to each individual. Importantly, the partition of inheritance may also include monetary adjustments or payments to equalize the value of the heirs’ shares.
The partition of inheritance is possible only after the formal confirmation of inheritance acquisition. This can be done in two ways:
- Obtaining a notarial certificate of inheritance (a quick path, possible when all heirs are in agreement).
- Conducting court proceedings for the confirmation of inheritance acquisition (a longer procedure, used in case of dispute among heirs or lack of documents for a notarial certificate of inheritance).
The legal basis for the partition of inheritance is provided by the provisions of the Civil Code (Act of April 23, 1964, hereinafter referred to as: “k.c.”), specifically Article 1037 et seq. According to Article 1037 § 1 of the k.c., the partition of inheritance may take place by virtue of an agreement between all heirs (in the form of a notarial deed) or by virtue of a court ruling (at the request of any of the heirs).
Partition of Inheritance vs. Abolition of Co-ownership:
Often, as a result of inheritance, several heirs become co-owners of a single asset, such as an apartment. In such a situation, after the partition of inheritance, it is worth considering the abolition of co-ownership. This can be done by agreement (in the form of a notarial deed for real estate) or, in the absence of agreement, through court proceedings.
When Must the Abolition of Co-ownership be Done at a Notary Public’s Office?
According to Article 158 of the Civil Code, if the subject of the abolition of co-ownership is real estate (e.g., an apartment, a plot of land), the agreement must be concluded in the form of a notarial deed under pain of nullity.
Notarial Deed of Agreement on the Abolition of Co-ownership:
The notarial deed drawn up by the notary should include:
- A detailed description of the object of the abolition of co-ownership,
- The value of the subject of the agreement,
- The method of mutual settlement (e.g., payments),
- Dates and method of payment of any payments,
- Methods of securing payments, if applicable,
- Conditions and date of release of the subject of the agreement.
Methods of Abolition of Co-ownership of Real Estate:
- Physical division: The property is divided into smaller parts, corresponding to the shares of the co-owners.
- Awarding the property to one of the co-owners with the obligation to pay off the others: One of the co-owners becomes the sole owner, paying off the others according to the value of their shares.
- Sale of the property through an auction. The proceeds are divided among the owners.
When is the Partition of Inheritance Necessary?
Although the law does not impose an obligation on heirs to carry out the partition of inheritance, in practice it is often necessary. The lack of formal division of the inherited property may hinder its management, and in particular the sale of individual components. Heirs are also jointly and severally liable for the costs of maintaining the inherited property (e.g., rent, property tax). The partition of inheritance allows for a clear definition of the rights and obligations of each heir.
What Documents are Needed for the Partition of Inheritance at a Notary Public’s Office?
Before visiting the notary office, you should prepare the following documents:
- Personal data of all heirs: first names, surnames, parents’ first names, dates and places of birth, addresses of residence, correspondence addresses, marital status, PESEL numbers, numbers of identity cards or passports.
- Document confirming the acquisition of the inheritance: Notarial inheritance certificate or a final court decision confirming the acquisition of the inheritance.
- Documents concerning the components of the inherited property: Depending on the type of property (e.g., real estate, apartment, car, savings) – their list can be found in other articles on our website or obtained directly from the notary.
Partition of Inheritance at a Notary Public’s Office – Cost in 2025
For drawing up a notarial deed, the notary charges a notarial fee, the amount of which is determined by the Regulation of the Minister of Justice of June 28, 2004 on the maximum rates of notarial fees (Regulation) (consolidated text in accordance with the Announcement of the Minister of Justice of October 11, 2024, regarding the publication of the consolidated text of the regulation of the Minister of Justice on the maximum rates of notarial fees).
In the case of a notarial deed of an agreement on the partition of inheritance, the following basic rates apply:
- PLN 100 for property value up to PLN 3,000,
- PLN 100 + 3% of the surplus above PLN 3,000 for property value above PLN 3,000 up to PLN 10,000,
- PLN 310 + 2% of the surplus above PLN 10,000 for property value above PLN 10,000 up to PLN 30,000,
- PLN 710 + 1% of the surplus above PLN 30,000 for property value above PLN 30,000 up to PLN 60,000,
- PLN 1,010 + 0.4% of the surplus above PLN 60,000 for property value above PLN 60,000 up to PLN 1,000,000,
- PLN 4,770 + 0.2% of the surplus above PLN 1,000,000 for property value above PLN 1,000,000 up to PLN 2,000,000,
- PLN 6,770 + 0.25% of the surplus above PLN 2,000,000, but not more than PLN 10,000 or PLN 7,500 (for the first tax group) for property value above PLN 2,000,000.
Example: Calculation of the notarial fee for an agreement on the partition of inheritance with a value of PLN 630,000.
For a notarial act value above PLN 60,000 up to PLN 1,000,000, the maximum rate is PLN 1,010 + 0.4% of the surplus above PLN 60,000. In the case of a partition of inheritance with a value of PLN 630,000, the calculation will be as follows: Surplus over PLN 60,000: PLN 630,000 – PLN 60,000 = PLN 570,000 0.4% of the surplus: PLN 570,000 * 0.004 = PLN 2,280 Maximum rate: PLN 1,010 + PLN 2,280 = PLN 3,290
In addition, the notary will charge a fee for making copies. The cost of one copy is PLN 6 net for each page started. The notarial fee is subject to 23% VAT.
Other costs
- Fee for submitting an application for entry in the land and mortgage register: PLN 200 (for registration of ownership).
- Tax on civil law transactions (PCC): In accordance with the Act of September 9, 2000 on tax on civil law transactions, if as a result of the partition of inheritance the value of the property received by the heir is higher than the value of the inheritance share, then a tax on civil law transactions is payable on the surplus, in the case of real estate at a rate of 2% on the surplus. The tax liability arises if the partition of inheritance involves payments or surcharges.
- Inheritance and gift tax: The partition of inheritance itself, as a rule, does not give rise to a tax liability in respect of inheritance and gift tax, which results from the Act of July 28, 1983 on inheritance and gift tax.