The closest person to the testator is exempt from inheritance tax. This applies to the spouse, descendants, ascendants, stepson, siblings, stepfather and stepmother, provided that they report the acquisition to the competent head of the tax office within 6 months from the date on which the tax obligation arises or from the date on which the court judgment confirming the acquisition of the inheritance becomes final.
If the heir found out about the acquisition of inheritance after these deadlines, in accordance with art. 4a sec. 2 of the Act on Inheritance and Donation Tax, tax exemption is available. However, he must report the acquired goods or property rights to the head of the tax office not later than within 6 months from the date on which he learned about their purchase. Moreover, he must prove that he actually became aware of the acquisition of the inheritance later.
In the judgment of the Supreme Administrative Court of March 4, 2020, file ref. II FSK 803/18, the court decided that the described regulation applies not only to cases where the heir, for reasons beyond his control, did not know about the acquisition of the inheritance and the validation of the decision on its acquisition. Tax exemption will also take place when the heir did not know what the property was actually inherited.
KS