Inheritance Tax, Gift And Donation Tax

The acquisition of an inheritance is taxable in Poland. The obligation to pay it is imposed each time on the acquirer of property and property rights. In particular, on lineal heirs, legatees, persons entitled to a reserved share, recipients of gifts and other relatives or entities specified in detail in the Act on Inheritance and Gift Tax.

Inheritance tax applies when the heir has received it under a will, as well as when he or she has received it under statutory succession.

When is it not obligatory to pay inheritance tax?

Inheritance tax is not payable on the acquisition of inherited property with a pure value not exceeding the free amount, which is:

1. PLN 36,120 - if the acquirer is a person included in tax group I,