The author conducts a legal analysis and assesses the admissibility of taking into account the amounts of foreign pensions on reducing the amount of benefits being in concurrence within the institution of so called widows’ pension resulting from Polish regulations. The analysis concerns the legal principles of taking into account the amounts of foreign benefits paid from the social insurance system of another EU/EFTA member state or a state with which Poland has concluded an international agreement on social security. The author notes the differentiation of the legal situation of persons receiving pensions under bilateral social security agreements concluded by the Re public of Poland in relation to persons receiving pensions from EU/EFTA member states. The author proves that benefits from EU/EFTA member states do not cause a re duction of Polish benefits within the framework of widows’ pension, unlike benefits from countries with which Poland has concluded international agreements on social security. The author proposes a change in national law in order to extend to persons covered by bilateral agreements the principle resulting from European Union law, due to the analogy of the situation of beneficiaries.