{"id":274,"date":"2026-09-28T18:55:47","date_gmt":"2026-09-28T18:55:47","guid":{"rendered":"http:\/\/spadekonline.pl\/index.php\/2026\/09\/28\/spadek-za-granica-europejskie-poswiadczenie-spadkowe\/"},"modified":"2026-09-28T18:55:47","modified_gmt":"2026-09-28T18:55:47","slug":"spadek-za-granica-europejskie-poswiadczenie-spadkowe","status":"publish","type":"post","link":"https:\/\/spadekonline.pl\/index.php\/2026\/09\/28\/spadek-za-granica-europejskie-poswiadczenie-spadkowe\/","title":{"rendered":"Spadek za granic\u0105 \u2013 jurysdykcja, prawo w\u0142a\u015bciwe i europejskie po\u015bwiadczenie spadkowe"},"content":{"rendered":"<div class=\"wp-block-group has-background\" style=\"background-color:#f6f7f7;padding:14px 18px;border-left:4px solid #fa9f69;margin-bottom:24px\">\n<p><strong>Informacja o tre\u015bci:<\/strong> materia\u0142 zosta\u0142 wygenerowany z u\u017cyciem sztucznej inteligencji. Stan prawny: 28 wrze\u015bnia 2026 r. Tre\u015b\u0107 ma charakter og\u00f3lnoinformacyjny i nie stanowi porady prawnej w indywidualnej sprawie.<\/p>\n<\/div>\n<p>Je\u017celi spadkodawca mieszka\u0142 za granic\u0105 albo pozostawi\u0142 maj\u0105tek w kilku pa\u0144stwach, sprawa mo\u017ce podlega\u0107 unijnym zasadom dotycz\u0105cym jurysdykcji i prawa w\u0142a\u015bciwego.<\/p>\n<h2>Rozporz\u0105dzenie spadkowe UE<\/h2>\n<p>W wi\u0119kszo\u015bci pa\u0144stw UE stosuje si\u0119 rozporz\u0105dzenie nr 650\/2012. Co do zasady znaczenie ma miejsce zwyk\u0142ego pobytu spadkodawcy w chwili \u015bmierci, cho\u0107 rozporz\u0105dzenie pozwala w okre\u015blonych warunkach wybra\u0107 prawo pa\u0144stwa swojego obywatelstwa.<\/p>\n<h2>Jedno prawo dla spadku<\/h2>\n<p>Rozporz\u0105dzenie opiera si\u0119 na zasadzie jednolito\u015bci prawa w\u0142a\u015bciwego dla og\u00f3\u0142u spraw spadkowych, cho\u0107 w praktyce mog\u0105 pojawia\u0107 si\u0119 wyj\u0105tki oraz odr\u0119bne kwestie dotycz\u0105ce rejestr\u00f3w, podatk\u00f3w czy praw rzeczowych.<\/p>\n<h2>Europejskie po\u015bwiadczenie spadkowe<\/h2>\n<p>EPS s\u0142u\u017cy wykazywaniu statusu spadkobiercy, zapisobiercy, wykonawcy testamentu lub zarz\u0105dcy spadku w innych pa\u0144stwach uczestnicz\u0105cych w systemie. Mo\u017ce znacznie u\u0142atwi\u0107 za\u0142atwianie formalno\u015bci transgranicznych.<\/p>\n<h2>Uwaga na podatki<\/h2>\n<p>Rozporz\u0105dzenie 650\/2012 nie harmonizuje podatk\u00f3w spadkowych. Obowi\u0105zki podatkowe trzeba analizowa\u0107 odr\u0119bnie w ka\u017cdym zainteresowanym pa\u0144stwie.<\/p>\n<h2>\u0179r\u00f3d\u0142a i podstawa prawna<\/h2>\n<ul>\n<li><a href=\"https:\/\/eur-lex.europa.eu\/legal-content\/PL\/TXT\/?uri=CELEX:32012R0650\" target=\"_blank\" rel=\"noopener\">Rozporz\u0105dzenie Parlamentu Europejskiego i Rady (UE) nr 650\/2012<\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Materia\u0142 wygenerowany z u\u017cyciem AI; stan prawny: 28.09.2026 r.<\/p>\n","protected":false},"author":0,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[11],"tags":[],"class_list":["post-274","post","type-post","status-publish","format-standard","hentry","category-spadki-zagraniczne"],"_links":{"self":[{"href":"https:\/\/spadekonline.pl\/index.php\/wp-json\/wp\/v2\/posts\/274","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/spadekonline.pl\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/spadekonline.pl\/index.php\/wp-json\/wp\/v2\/types\/post"}],"replies":[{"embeddable":true,"href":"https:\/\/spadekonline.pl\/index.php\/wp-json\/wp\/v2\/comments?post=274"}],"version-history":[{"count":0,"href":"https:\/\/spadekonline.pl\/index.php\/wp-json\/wp\/v2\/posts\/274\/revisions"}],"wp:attachment":[{"href":"https:\/\/spadekonline.pl\/index.php\/wp-json\/wp\/v2\/media?parent=274"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/spadekonline.pl\/index.php\/wp-json\/wp\/v2\/categories?post=274"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/spadekonline.pl\/index.php\/wp-json\/wp\/v2\/tags?post=274"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}