Poland: Inheritance
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Inheritance tax and law
INHERITANCE LAW
Gifts and inheritances of a Polish property are not taxable if both the deceased and the heir are not Polish nationals or Polish residents.
Otherwise, inheriting Polish property is subject to taxation. The debts and burdens can be deducted from the gross value to arrive at the taxable inheritance.
The tax rates depend on the value of the goods inherited and the relationship between the deceased and the heirs. A part of the inheritance is exempt from taxation and the tax-free amount depends on the heirs classification.
- Category 1 (spouses, children including adopted and stepchildren, sons and daughters-in-law, parents, brothers and sisters): PLN9,637 (2,571)
- Category 2 (nieces and nephews, spouses of brothers and sisters): PLN7,276 (1,942)
- Category 3 (others): PLN4,902 (1,308)
The progressive inheritance tax rates are as follows:
INHERITANCE TAX |
|||
| TAXABLE INHERITANCE, PLN () | TAXABLE RATE ON DIFFERENT CATEGORIES | ||
| (Excess over Tax-Free Amount) | I | II | III |
| Up to 10,278 (2,743) | 3% | 7% | 12% |
| 10,278 20,556 (5,485) | 5% | 9% | 16% |
| Over 20,556 (5,485) | 7% | 12% | 20% |
| Source: Global Property Guide | |||
The inheritance and gifts to Category 1 recipients of a property up to the value that corresponds to 110 sq. m. of the property are exempt from taxation subject to certain conditions. The same can apply to the inheritance of Category 2 and 3 recipients under certain conditions.
Poland - more data and information
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Your Comments
posted by jack plant | 2008-02-22
londonsolicitor
Your statement as to the taxability on death of property in Poland is out of date as the law on inheritance was changed during 2007. Please update urgently as it is dangerously misleading.
posted by our Editor: Matthew Pollock | 2008-02-22
Thanks. We'll check it out and amend.