What is inheritance tax in Poland?

What is inheritance tax in Poland?

Any person who has acquired an inheritance in Poland is obliged to declare it to the relevant tax office in Poland within the period prescribed by Polish law. However, not all heirs are required to pay taxes on an inheritance acquired in Poland. Can you be exempted from inheritance tax in Poland?

According to the Polish law on inheritance and gift tax, the tax is calculated from the excess of the tax base over the amount before tax.

The value of the excess in PLN and the tax is different for each tax group.

There are three tax groups:

1) beneficiaries included in the first tax group:

– for 10,278 PLN the tax is 3%;
– for 10,278 – 20,556 PLN the tax is 308,30 PLN and 5% of the surplus above 10,278 PLN;
– for more than 20,556 PLN the tax is 822,20 PLN and 7% of the surplus above 20,556 PLN.

2) beneficiaries included in the second tax group:

– for 10,278 the tax is 7%;
– for 10,278 – 20,556 PLN the tax is 719,50 and 9% of the surplus above 10,278 PLN;
– for more than 20,556 PLN the tax is 1,644,50 and 12% of the surplus above 20,556 PLN.

3) beneficiaries included in the third tax group:

– for 10,278 the tax amounts to 12 %;
– for 10,278 – 20,556 PLN the tax is 1,233 and 16% of the surplus above 10,278 PLN
– for more than 20,556 PLN the tax is 2,877 and 20% of the surplus above 20,556 PLN

Note: additional exceptions and exemptions from inheritance tax in Poland may be provided for in the international agreement between Poland and your country to avoid double taxation.

How to calculate the value of the estate in Poland?

Mandatory actions before the Polish tax office in connection with the acquisition of an inheritance in Poland

Our law firm is specialized in inheritance cases and can expedite the case as much as possible thanks to its experience in cooperating with authorities and working with interpreters and bailiffs. The cost of legal advice in such cases starts at 200 euros.