ATTENTION – THIS IS AN AUTOMATIC TRANSLATION from Polish
The amendment of November 21, 2025, to the Inheritance and Gift Tax Act (Journal of Laws of 2025, item 1854) entered into force on January 7, 2026, introducing favorable provisions for heirs. The new regulation allows for the reinstatement of the 6-month deadline for reporting an inheritance if the delay occurred through no fault of the taxpayer and standardizes the timing of tax liability.
The main change allows for the reinstatement of the 6-month deadline for acquiring property from immediate family or an inherited business if the delay occurred through no fault of the taxpayer – for example, due to illness. Previously, the inability to reinstate the deadline after the 6-month deadline resulted in the loss of the exemption provided for in Article 4a, Section 1, Item 1 of the Inheritance and Gift Tax Act, even in unforeseen circumstances. The new Article 4c allows the head of the tax office to reinstate the deadline upon the taxpayer’s request, providing proof of no fault. These changes apply if the acquisition occurred on or after January 7, 2026, or if the six-month deadline for reporting acquired assets has not expired by that date. Furthermore, the amendment clarifies that the tax liability for inheritance arises only upon formal confirmation of the inheritance by a court or notary, through: the court decision establishing the inheritance becoming final, the registration of a certificate of succession, or the issuance of a European Certificate of Succession.