Inheritance - legal advice
Inheritance is subject to inheritance and gift tax. For the purposes of this tax, special tax groups have been created, which include:
- to group I - spouse, descendants, ascendants, stepson, son-in-law, daughter-in-law, siblings, stepfather, stepmother and mother-in-law,
- to group II - descendants of siblings, siblings of parents, descendants and spouses of stepchildren, spouses of siblings and siblings of spouses, spouses of siblings of spouses, spouses of other descendants,
- to group III - other buyers.
On the basis of the above division into groups, a tax scale is established, which is as follows:
|The tax amounts to|
|from buyers included in the first tax group|
|10278||20556||308 PLN 30 gr. and 5% from the surplus over PLN 10,278|
|20556||822 PLN 20 gr. and 7% from the surplus over PLN 20,556|
|from buyers included in the 2nd tax group|
|10278||20556||719 PLN 50 gr. and 9% from the surplus over PLN 10,278|
|20556||1644 PLN 50 gr. and 12% from the surplus over PLN 20,556|
|from buyers included in tax group III|
|10278||20556||1233 PLN 40 gr. and 16% from the surplus over PLN 10,278|
|20556||2877 PLN 90 gr. and 20% from the surplus over PLN 20,556|
The Act also sets out amounts free from inheritance and gift tax. They relate to the purchase by a buyer, from one person, ownership of things and property rights with a value exceeding:
- PLN 9,637 - if the purchaser is a person classified to the first tax group,
- PLN 7,276 - if the purchaser is a person classified to tax group 2,
- PLN 4,902 - if the purchaser is a person classified to tax group III.
However, there are preferences for the testator's family members regarding the inheritance of real estate - once the relevant criteria are met (inheritance by a specific person, appropriate size of the dwelling), the value of the acquired property may not be taxable.
However, from January 1, 2007, the acquisition of property or property rights by a spouse, descendants, ascendants, stepchildren, siblings, stepfather and stepmother is exempt from inheritance and donation tax.
Warning! The condition for receiving the exemption is notification of the acquisition of property or property rights to the competent head of the tax office within 6 months from the date of tax liability.
Warning! Also, the reserved portion (Article 991 of the Civil Code) is subject to the inheritance and gift tax set out in the Act of 28 July 1983 on inheritance and gift tax.
Acts regulating the inheritance tax obligation:
legal status as of August 25, 2011
read more : Inheritance tax