
Contents
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SECTION A: BRIEF SURVEY OF THE LOCAL SYSTEM SECTION A: BRIEF SURVEY OF THE LOCAL SYSTEM
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1. Type of System 1. Type of System
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2. Wills 2. Wills
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3. Intestacy 3. Intestacy
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Heirs of the First Order Heirs of the First Order
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Heirs of the Second Order Heirs of the Second Order
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Heirs of the Third Order Heirs of the Third Order
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Heirs of the Fourth Order Heirs of the Fourth Order
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Heirs of the Fifth Order Heirs of the Fifth Order
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4. Freedom of Testation 4. Freedom of Testation
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5. Maintenance 5. Maintenance
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6. Community Property between Husband and Wife 6. Community Property between Husband and Wife
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7. Joint Property 7. Joint Property
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8. Gifts (Inter Vivos) 8. Gifts (Inter Vivos)
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9. Capacity 9. Capacity
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10. Authority (Court, Notarial, or Other) 10. Authority (Court, Notarial, or Other)
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11. Invalidity of Will 11. Invalidity of Will
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12. Simultaneous Death 12. Simultaneous Death
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13. Presumption of Death 13. Presumption of Death
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14. Estate Taxes 14. Estate Taxes
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15. Administration of Estates 15. Administration of Estates
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16. Domicile/Nationality 16. Domicile/Nationality
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17. Charitable Giving 17. Charitable Giving
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SECTION B: APPLICABLE LAW/PROCEDURE WHERE FOREIGN ELEMENTS ARE INVOLVED SECTION B: APPLICABLE LAW/PROCEDURE WHERE FOREIGN ELEMENTS ARE INVOLVED
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1. Jurisdiction 1. Jurisdiction
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2. Applicable Law 2. Applicable Law
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3. Foreign Succession/Inheritance Orders 3. Foreign Succession/Inheritance Orders
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4. Two or More Succession or Probate Orders 4. Two or More Succession or Probate Orders
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5. Assets 5. Assets
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6. Expert Evidence 6. Expert Evidence
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7. Unity of Succession 7. Unity of Succession
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8. Formalities 8. Formalities
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9. Hague Convention 9. Hague Convention
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10. Wills 10. Wills
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11. Domicile/Nationality 11. Domicile/Nationality
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12. Taxation 12. Taxation
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Cite
Abstract
This chapter converses that Poland has a civil law system, and that succession law follows the typical features of the system. On the subject of wills, it reports that the basic principle of the Polish succession law is that one inherits a share in the estate, rather than the specific items that the latter consists of. A will may be made and revoked only by a person who has full capacity for legal acts. In the context of intestacy, the chapter explains that the order of statutory succession is determined by family ties (blood ties, marriage, adoption). It then presents the five classes of statutory heir: Heirs of the First Order, Heirs of the Second Order, Heirs of the Third Order, Heirs of the Fourth Order, Heirs of the Fifth Order. This chapter ultimately highlights that Polish law follows the model of universal succession. It emphasizes the nationality of the deceased, either at the time of death or at the time of the execution of a will, is significant in relation to the application of provisions on the conflict of laws.
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