Inheritance and Gift Tax

The amount of inheritance and gift tax is related to the tax group, to which the acquirer (e.g., donee or heir) is classified. The tax base is the market value of the acquired assets or rights, determined according to their values as of their acquisition date and decreased by the value of debts and burdens encumbering those assets or rights (pure value).

The particular tax groups are related to the personal relationship of the donee or the heir to the donator or the testator respectively, i.e.:

Tax Group No. I	Spouse, descendants, ascendants, stepchildren, son-in-law, daughter-in-law, siblings, stepparents and parents-in-law
Tax Group No. II	Descendants of the siblings, siblings of parents, descendants and spouses of stepchildren, spouses of siblings and siblings of spouses, spouses of spouses’ siblings, spouses of other descendants
Tax Group No. III	Other persons

Inheritance and gift tax is applied to acquirer, from one person of the ownership of items or property rights with a pure value exceeding:

Acquirer of inheritance or of donation is classified as:	Tax free amount
Tax Group No. I	PLN 9,637
Tax Group No. II	PLN 7,276
Tax Group No. III	PLN 4,902

Acquirer of inheritance or of donation

is classified as:

Tax free amount

Tax Group No. I

PLN 9,637

Tax Group No. II

PLN 7,276

Tax Group No. III

PLN 4,902

The currently binding tax scale and the amounts of inheritance and gift tax are presented below.

Value of the inheritance or the gift (pure value decreased by the tax free amount)		Amount of tax
over	up to	Amount of tax
Applied to persons in Tax Group No. I
	PLN 10,278	3%
PLN 10,278	PLN 20,556	PLN 308 and 30/100 + 5% of the surplus over PLN 10,278
PLN 20,556		PLN 822 and 20/100 + 7% of the surplus over PLN 20,556
Applied to persons in Tax Group No. II
	PLN 10,278	7%
PLN 10,278	PLN 20,556	PLN 719 and 50/100 + 9% of the surplus over PLN 10,278
PLN 20,556		PLN 1,644 and 50/100 + 12% of the surplus over PLN 20,556
Applied to persons in Tax Group No. III
	PLN 10,278	12%
PLN 10,278	PLN 20,556	PLN 1,233 and 40/100 and 16% of the surplus over PLN 10,278
PLN 20,556		PLN 2,877 and 90/100 and 20% of the surplus over PLN 20,556

The acquisition of property by way of acquisitive prescription is taxed with a 7% tax rate of the market value of the above property.

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