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The article presents the rules on jurisdiction and applicable law contained in Polish law in comparison with the EU Succession Regulation. In accordance with private international law rules contained in the Polish Private International Law Act and its predecessors, the law applicable to succession is designated by the connecting factor of the nationality of the deceased at the time of death. At the same time, based on the Code of Civil Procedure, Polish courts have exclusive jurisdiction when it comes to immovables located in Poland, and have no jurisdiction with respect to immovables located abroad. Hence, the unity principle is limited by the rules on jurisdiction. This is still the case under the EU Succession Regulation which also provides for the unity principle. However, the limitation of the unity principle may occur only with respect to assets located outside the territory of the EU Member States bound by the EU Succession Regulation, as the location of assets does not have a decisive influence on jurisdiction.
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