Gifts and the reserved portion — inclusion and documents

Gifts made during a person’s lifetime can materially change the reserved portion. In practice, this is one of the most disputed elements because gifts can increase or decrease the estate base.

Why gifts matter

When calculating the reserved portion, the estate base may include not only assets left at death but also specific gifts made earlier. This helps the claim reflect the real value distributed by the deceased.

Which gifts are included

Not every gift has the same effect. The relationship with the recipient and the time since the transfer both matter. As a rule:

• gifts to heirs and persons entitled to the reserved portion are usually included,
• gifts to unrelated persons made more than 10 years earlier are usually not included,
• small customary gifts are generally excluded.

In practice, the context and documentation are crucial.

If the gift was within the family, it is worth checking tax formalities: Gift in the family — exemptions and tax.

How to establish the value of a gift

In practice, the value is established based on documents and valuation. As a rule, the condition at the time of the gift and prices at the time of calculation are considered, which can create significant differences. In court disputes, expert opinions are often used, especially for real estate.

For real‑estate gifts, see: Real estate gift — tax and formalities.

Documents that help in practice

• notarial deeds,
• gift agreements,
• bank transfer confirmations,
• a list of dates and values of transfers.

The more organized the documentation, the easier it is to defend the calculation.

How to build a gift list step by step

1. List all known transfers of assets (real estate, vehicles, larger amounts).
2. Add the date, value and form of transfer to each item.
3. Find supporting documents (deeds, agreements, transfers).
4. Note who received the gift and their relationship to the deceased.
5. Check which gifts may affect the estate base.

Cash gifts vs in‑kind gifts

Cash gifts are usually easier to document (bank transfers). For in‑kind gifts, valuation is critical because it directly affects the reserved portion result.

Example 1 — gift to a child

A parent gifted an apartment to a child a few years before death. In the reserved portion case, the property’s value may be included, which can increase the claim of other eligible heirs.

Example 2 — gift to an unrelated person

A gift to an unrelated person may still matter, but the impact depends on circumstances and the time elapsed. That is why each case needs an individual assessment.

Can a gift reduce the reserved portion

Yes, if the eligible person previously received a benefit that is counted toward the reserved portion. The value is then deducted from the claim.

Most common mistakes

• missing a complete list of gifts,
• undervaluing assets without evidence,
• ignoring benefits already received by the eligible person,
• lack of documents confirming dates and values.

See also

• Reserved portion — rules, eligibility and process
• Reserved portion — how much is it and how to calculate it
• Reserved portion and a will — what changes
• Reserved portion after parents — who can claim and when

Legal basis and sources

• Polish Civil Code — Articles 991-1011 (ISAP)
• Ministry of Justice — official information
• Supreme Court — case law database