This chapter is for the moment when someone close to you is alive but cannot act on their own: they have lost consciousness, are in hospital, or live with dementia. First you will find a plan for the first hours, the first week and the first month, then explanations of who can do what. If you are preparing the folder in advance, start with the table at the end: most problems are solved by documents signed while everyone is still well.
First
Day 0, the first hours.
- Call for help: 112 or 999. Give the paramedics the medical card from the folder: medicines, conditions, allergies, blood type, pacemaker and implants, the phone number of the family doctor.
- At the hospital, say that you are a close person. The Polish Patients' Rights Act defines this broadly: spouse, relative up to the second degree, in-law up to the second degree in the direct line, statutory representative, partner living together with the patient, or a person named by the patient. When the patient is unconscious, the doctor informs a close person about their condition. If you have a written authorisation, show it.
- Consent to treatment. In an emergency the doctor acts without consent. Family members do not consent to treatment for an adult patient unless they are the legal guardian. For a higher-risk procedure, when the patient has no statutory representative, the doctor needs permission from the guardianship court (sąd opiekuńczy), unless delay would put the patient's life at risk.
- If the folder contains an advance statement (oświadczenie pro futuro, e.g. refusing blood transfusion), give it to the doctor. It is not legally binding, but the doctor should take it into account as the patient's wishes.
- Secure the home, keys, pets and children. Contacts and the statement about childcare are in the folder.
- The patient's phone: do not break the lock. If you know the code from the Vault, use the phone only to answer calls and check contacts.
First week
- Employer: report the absence. The sick note (e-ZLA, electronic sick leave) is issued by the hospital.
- Banks: check in the Documents zone who holds a power of attorney for the accounts. The attorney and the co-holder of a joint account can keep paying bills. A spouse without a power of attorney can handle ordinary matters, e.g. collect money owed, if the spouses live together (Art. 29 of the Family and Guardianship Code, KRO).
- Regular payments: mortgage or loan, rent, utilities, insurance. Go through the list of standing orders and decide whether anything needs to be stopped.
- Post: with a postal power of attorney you can collect registered letters, including those from courts and public offices.
- Business (sole proprietorship, JDG): the commercial proxy (prokurent) or attorney runs things, the accountant keeps track of JPK, VAT and ZUS deadlines. Without them the business stops.
- No powers of attorney and the matter is urgent: a spouse can ask the court for permission for a specific act (Art. 39 KRO). Other relatives: see the point about the curator and incapacitation in the first-month plan.
First month
- Talk to the doctor about the prognosis. With longer incapacity (dementia, coma) you need a lasting form of representation: - powers of attorney granted earlier, ideally a general notarial one, - a curator for a person with a disability (Art. 183 KRO), when the person needs support and can still express their will; the court sets the scope, including representation, - incapacitation (ubezwłasnowolnienie), followed by a legal guardian (more below).
- Benefits: ask ZUS (the Social Insurance Institution) and your municipality what is available (list below).
- Long-term care: ZOL (care and treatment facility) or DPS (social care home). Admission to a DPS requires the consent of the patient or their statutory representative; without it, court proceedings are needed. Fees are set by the facility and the municipality, ask about them there.
- Taxes: an attorney holding UPL-1 can file the patient's PIT (personal income tax return). Without one, a curator or guardian has to be appointed.
Powers of attorney
The most important point: in Poland a power of attorney does not expire when the person who granted it loses consciousness or awareness. It ends when revoked or on the death of the principal or the attorney (Art. 101 of the Civil Code, KC). That is why powers of attorney must be signed in advance. Once awareness is lost, nobody can grant them any more.
A word on dementia: a declaration made in a state that rules out a conscious decision is void (Art. 82 KC). A power of attorney signed at an advanced stage of illness can be challenged. It is better to sign early and at a notary, because the notary assesses the awareness of the person in front of them.
Types
| Type | What for | Form |
|---|---|---|
| General | ordinary management | in writing; not enough to sell property or make a gift |
| Generic | one type of matter, e.g. all banking | depends on the matter |
| Specific | one particular act | the form of that act, e.g. notarial deed for property |
| General notarial, also covering acts beyond ordinary management | almost everything | notarial deed; the strongest "just in case" option |
| Commercial proxy (prokura) | business | in writing and entered in CEIDG (business register) or KRS (court register) |
Some authors and some banks are cautious about a power of attorney once the principal has been incapacitated. If this is your situation, ask the bank or a lawyer.
Commercial proxy (prokura)
A prokura is a commercial power of attorney granted by a business owner. The law says explicitly that it does not expire when the business owner loses legal capacity (Art. 109^7 § 4 KC). Since 2018 a sole proprietorship can also have a proxy, entered in CEIDG.
Bank
A power of attorney for an account is granted on the bank's form, at a branch or in online banking, as permanent or one-off. The attorney usually cannot close the account or grant further powers. The co-holder of a joint account can use it independently. An instruction to pay out a deposit on death applies to death, not illness.
ZUS
The PEL form grants a power of attorney for matters at ZUS, including the PUE eZUS online portal. Check the details and scope on zus.pl or at a ZUS office.
Tax office
- PPO-1: general power of attorney, filed electronically in e-Urząd Skarbowy (online tax office).
- UPL-1: for signing electronic tax returns, e.g. PIT.
- PPS-1 (specific) and PPD-1 (for service of documents) also exist.
Check fees and rules on podatki.gov.pl.
Post
A postal power of attorney is made at a Poczta Polska (Polish Post) branch in front of a staff member, or where the principal is staying if they cannot move. It can be one-off, for a period or permanent. There is a fee, check the current price list at the branch.
Hospital and treatment
- Information about health: when the patient is unconscious, the doctor informs a close person. A patient can also authorise specific people in advance to receive information and medical records. This is done separately at each hospital and clinic (e.g. on admission) or once in IKP.
- Consent to treatment: an adult patient decides alone. When they cannot, in an emergency the doctor decides. Consent on the patient's behalf is given by the statutory representative (a guardian after full incapacitation) or by the guardianship court. A de facto carer, meaning someone who looks after the patient day to day, can consent only to an examination.
- Guardianship court: decides on higher-risk procedures when the patient has no statutory representative. Exception: delay would put the patient's life at risk.
- Medical attorney and binding living will: current Polish law has neither.
- IKP (Internetowe Konto Pacjenta, the online patient account at pacjent.gov.pl): in the "Upoważnienia" (authorisations) tab the patient names a person (first name, surname, PESEL national ID number), the scope and the time. The authorised person needs their own IKP. The authorisation can be withdrawn at any time. It gives access to data, not consent to treatment.
- Unmarried partner: the act on the status of the closest person did not enter into force (presidential veto on 17.07.2026, the Sejm did not pass it again on 17.09.2026). A partner needs an authorisation from the patient.
Spouse and joint property
- Art. 29 KRO: when one spouse faces a temporary obstacle (e.g. is in hospital), the other, if they live together, can handle ordinary matters. In particular, they can collect money owed without a power of attorney. The ill spouse can object.
- Serious matters require the other spouse's consent (Art. 37 KRO), among others selling, mortgaging or buying property, a flat, a farm or a business, and larger gifts from joint property.
- Art. 39 KRO: when reaching agreement with the spouse is very difficult, e.g. in a coma, the court can permit such an act if the good of the family requires it.
- Joint account: the co-holder uses it alone. The ill person's individual accounts require a power of attorney.
- Unmarried partners do not have these rights. They need powers of attorney and medical authorisations.
Incapacitation and curator
As of today
- Full incapacitation (Art. 13 KC) and partial incapacitation (Art. 16 KC) are in force. The application goes to the regional court (sąd okręgowy). Check with the court or a lawyer who is entitled to file it.
- After full incapacitation the court appoints a guardian, the spouse first. In more important matters the guardian needs permission from the guardianship court.
- Curator for a person with a disability (Art. 183 KRO): for an adult who needs support in all matters, in matters of one type or in a single matter. The curator represents the person only if the court so decides. The person can propose a candidate and request that the curatorship be lifted. Courts differ on whether this route is available for an unconscious person.
- Curator for an absent person (Art. 184 KRO) applies to someone who is absent, not to someone present but unconscious.
Reform bill: print 2645 (not in force)
The government bill on supported decision-making instruments reached the Sejm on 3.06.2026. The first reading took place on 17.06.2026 and the bill is in committee. It has not been passed and is not in force today.
The bill abolishes incapacitation and introduces:
- a legal assistant (based on a contract),
- a supporting curator,
- a representing curator (appointed by the court, max. 5 years, exceptionally 10),
- a registered power of attorney: notarial, entered in the Register of Powers of Attorney kept by the National Council of Notaries (KRN); it is meant to cover consent to or refusal of medical treatment as well.
The act is to enter into force 12 months after publication. Until then, use the tools that work today.
Business
- Sole proprietorship (JDG): while the owner is alive, only a commercial proxy or an attorney appointed earlier can act. A prokura does not expire when the owner loses legal capacity.
- Succession management (zarząd sukcesyjny) does not work during the owner's lifetime. The act on succession management covers only the situation after the owner's death. It will not help during illness.
- Companies are represented by their management board. When a board member cannot act, the shareholders change the board or a commercial proxy acts. Keep the current text of the articles of association in the folder.
- e-Urząd Skarbowy, KSeF (national e-invoicing system), JPK (tax reporting files): give your accountant UPL-1 and KSeF permissions in advance.
Benefits
Amounts and thresholds change, so we do not give them here. Ask ZUS, the district disability assessment board or your municipality.
| Benefit | For whom | Where to ask |
|---|---|---|
| Sickness benefit (zasiłek chorobowy) | an insured person during illness | ZUS or employer |
| Rehabilitation benefit (świadczenie rehabilitacyjne) | after sickness benefit, when return to work is possible | ZUS |
| Incapacity pension (renta z tytułu niezdolności do pracy) | fully or partly unable to work | ZUS |
| Support benefit (świadczenie wspierające) | an adult with a WZON (regional disability assessment board) decision on the level of support needed | ZUS, WZON |
| Disability certificate (orzeczenie o niepełnosprawności) | basis for reliefs and many benefits | district board (PZON) |
| Care allowance (zasiłek opiekuńczy) | the carer | ZUS |
What not to do
- Do not sign on the patient's behalf. Not even if "they would have wanted it". That is forgery.
- Do not log in to their online banking with their passwords. An attorney should have their own access at the bank.
- Do not break the lock on their phone or computer.
- Do not send anyone scans of their ID documents, SMS codes or PINs.
- Do not assume the family can consent to treatment. Consent comes from a legal guardian or the court.
- Do not put powers of attorney off "for later" if your relative can still sign them with full awareness. Go to a notary together.
- Do not rely on succession management when a business owner is ill. It only starts after death.
Which documents to prepare in advance and where to keep them
| Document | Where it is arranged | Where the original is | What goes in the folder |
|---|---|---|---|
| General notarial power of attorney, also covering acts beyond ordinary management | notary | with the attorney | scan and the notary's contact |
| Powers of attorney for bank accounts | bank form, branch or app | bank | bank, who, scope |
| ZUS power of attorney (PEL) | ZUS, PUE eZUS | ZUS | confirmation |
| PPO-1 and UPL-1 | e-Urząd Skarbowy | tax office | UPO (official receipt) |
| Postal power of attorney | Poczta Polska branch | Post | number, scope, validity |
| Commercial proxy (JDG) | in writing and CEIDG entry | business | CEIDG printout |
| Authorisation for health information and medical records | each hospital and clinic | the facilities | list of where filed |
| Authorisation in IKP | pacjent.gov.pl, "Upoważnienia" | system | date granted |
| Advance statement (pro futuro) | handwritten, dated and signed | home, copy with the doctor | scan |
| SOS medical card | yourself | wallet and fridge | entry and PDF |
| Statement about childcare | in writing, e.g. in a will | safe | scan |
| Envelope card with the recovery code | Czerwona teczka | home safe or notarial deposit | nothing, it is the key |
Sources
As of 4.10.2026. Legal acts from the Sejm API (ELI).
- Civil Code (Kodeks cywilny), consolidated text Dz.U. 2026 item 795, Art. 13, 14, 16, 82, 98-101, 109^1-109^8: https://api.sejm.gov.pl/eli/acts/DU/2026/795/text.pdf
- Family and Guardianship Code (Kodeks rodzinny i opiekuńczy), consolidated text Dz.U. 2026 item 236, Art. 24, 29, 37, 39, 40, 149, 156, 175-177, 183, 184: https://api.sejm.gov.pl/eli/acts/DU/2026/236/text.pdf
- Act on the professions of physician and dentist, consolidated text Dz.U. 2026 item 37, Art. 31-34: https://api.sejm.gov.pl/eli/acts/DU/2026/37/text.pdf
- Act on Patients' Rights and the Patients' Rights Ombudsman, consolidated text Dz.U. 2024 item 581: https://api.sejm.gov.pl/eli/acts/DU/2024/581/text.pdf
- Act on the support benefit, Dz.U. 2023 item 1429: https://api.sejm.gov.pl/eli/acts/DU/2023/1429
- Act on succession management of a natural person's business, Dz.U. 2018 item 1629: https://api.sejm.gov.pl/eli/acts/DU/2018/1629
- Bill on supported decision-making instruments, print 2645: https://api.sejm.gov.pl/sejm/term10/processes/2645
- Bill on the status of the closest person, print 2110: https://api.sejm.gov.pl/sejm/term10/processes/2110
- IKP, authorisations: https://pacjent.gov.pl/internetowe-konto-pacjenta/pytania-i-odpowiedzi
- Tax powers of attorney: https://www.podatki.gov.pl/pozostale/pelnomocnictwa/informacje-podstawowe-pelnomocnictwa
- ZUS, power of attorney: https://www.zus.pl/en/baza-wiedzy/katalog-uslug/pelnomocnictwo-udzielenie/zmiana-zakresu
This is information, not legal advice; legal status as of 4.10.2026.