ACT

of 28 July 1983

o inheritance tax and donations

• Metric
• Codified text

Chapter 1

Subject of taxation

Article 1. [ Actions subject to inheritance and donations] 1. The tax on succession and donations, hereinafter referred to as the "tax", shall be subject to the acquisition by natural persons of property of things located in the territory of the Republic of Poland or of property rights performed on the territory of the Republic of Poland, Title:

1) inheritance, plain writing, further recording, writing of debt collection, testamentary orders;

2) donations, orders of donors;

3. planting;

4) the unpaid abolition of co-ownership;

5) a survivor, if the entitled did not obtain it in the form made by the lender of donations or by inheritance or in the form of a record;

6) free of charge: annuity, use and handmains.

2. Taxation shall also be subject to the acquisition of savings rights at the disposal of the contribution to death and the acquisition of units at the disposal of an investment fund participant in an open or specialised investment fund an investment fund opened in the event of his death.

Article 1a. [ Application of the provisions of the Act on the gratuitous abolition of joint ownership] The provisions of the Act on gratuitous abolition of joint ownership shall apply mutatis mutandis to the free of charge:

1) the acquisition of the property of common property (common property law) or its parts by some of the existing co-owners for further co-ownership;

2) to extract the property of the premises to some or all of the co-owners.

Article 2. [ Taxation of the acquisition of property held abroad or of property rights executed abroad] The acquisition of property of goods located abroad or of property rights executed abroad is subject to tax, if at the time of opening of the inheritance or conclusion of the contract donations of the purchaser was a Polish citizen or had a permanent residence in the territory The Republic of Poland. Article 3. [ Actions not subject to tax] Tax shall not be subject to:

1) acquisition of property of movable property located on the territory of the Republic of Poland or property rights subject to execution on the territory of the Republic of Poland, if at the date of acquisition neither the buyer nor the lender or the donor they were Polish citizens and did not have a place of permanent residence or establishment on the territory of the Republic of Poland;

2) acquisition by inheritance, record of debt collection or donations of copyright and related rights, rights to inventive projects, trademarks and ornamental designs and receivables arising from the acquisition of these rights;

3) (repealed)

4) acquisition by inheritance of funds from the occupational pension scheme;

5) acquisition by inheritance of funds collected in the account of the deceased member of the open pension fund;

6) acquisition by inheritance of funds collected on an individual pension account and on an individual account of the pension insurance;

7) acquisition by way of a decrease in the amount of the contributions collected on the sub-account referred to in art. 40a of the Act of 13 October 1998. o Social Security System (Dz. U. of 2016 r. items 963, as late. zm.).

Article 4. [ Actions exempt from tax] 1. Exempt from tax:

1) the acquisition of land ownership, constituting an agricultural holding within the meaning of the agricultural tax provisions, together with those which are part of the tree and other plants, provided that the acquisition is created or enlarged agricultural, and the area of the agricultural holding created or created as a result of enlargement will be not less than 11 ha and not more than 300 ha and the holding will be carried out by the purchaser for a period of at least 5 years from the date of acquisition; this exemption constitutes aid de minimis in agriculture as referred to in Commission Regulation (EU) No 1408/2013 of 18 December 2013. on the application of Article 107 and 108 of the Treaty on the Functioning of the European Union for assistance de minimis in the agricultural sector (Dz. Urz. EU L 352, 24.12.2013, p. 9);

2) (repealed)

(3) the acquisition of the rights to be made in the agricultural production cooperative or in a cooperative of machinery rings;

4) (repealed)

5) acquisition by way of donations of money or other things by a person included in the I tax group in the amount not exceeding 9637 PLN from one donor, and from many donors total no more than PLN 19 274 within 5 years from the date of the first donations, if that money or donated money passes within a period of 12 months from the date of receipt of the construction or housing contribution to the cooperative, the construction of a single-family house, the acquisition of a dwelling constituting a separate property or repayment of the collateralized housing loan with interest;

(5a) acquisition by inheritance of the rights to a housing contribution in a housing cooperative by a person included in the I or II tax group, if it fulfils the conditions laid down in the Article. 16 ust. 2 points 2 to 5 and the cooperative right to the premises shall be entitled to the purchaser for a period of at least 5 years from the date of its establishment; this condition shall also be deemed to be retained in the case of the transfer of ownership of the premises by the cooperative to the the buyer;

6) acquisition by way of donations of rights to the savings and credit account by a person who is actually in common marriage loan with the holder of the savings and credit account in the housing estate, subject to the purpose of the funds collected on this account for housing purposes;

7) (repealed)

8) the acquisition of the property of the physically separated parts of the property by means of planting by persons who co-owners of fractional parts of the property-up to the amount of the share in the joint-ownership;

9. acquisition by inheritance or record of recovery:

(a) by persons included in the I and II tax group of items of furnishing of an apartment, bed linen, clothing, underwear and work tools intended for household use; if the furnishing of the apartment includes antique furniture, point (c) c of this paragraph shall apply mutatis mutandis,

(b) works of art and manuscripts which are the subject of the estate of the deceased and of library materials, where the deceased was involved in the work or activities of a scientific, educational, artistic, literary or publicistic activity,

c) monuments of movable and collections entered in the register of monuments, as well as monuments used museum for scientific or exhibition purposes for a period of not less than 2 years,

(d) by persons included in the I and II of the tax group of monuments registered in the register of monuments, if the purchaser secures them and maintains them in accordance with the provisions in force;

10) (repealed)

11) (repealed)

12) the acquisition by the farmer of agricultural vehicles and agricultural machinery and parts of these vehicles and machinery provided that those vehicles and agricultural machinery within 3 years from the date of receipt are not sold or donated to third parties by the purchaser; failure to do so will result in the loss of the exemption;

13) (repealed)

14) (repealed)

15) the acquisition by persons included in the I tax group of property of goods or property rights by means of unpaid joint ownership unpaid;

16) acquisition by way of inheritance of the right to compensation within the meaning of the Act of 8 July 2005. o the realization of the right to compensation for leaving the property outside the current borders of the Republic of Poland (Dz. U. of 2016 r. items 2042 and 2260 and from 2017 items 624);

17) acquisition by inheritance or donations by persons forming a foster family or a family member of the child's home, referred to in the provisions on supporting the family and system of foster care, money or other things, provided that the money or belongings within a period of 12 months from the date of their receipt shall be earmarked for purposes directly related to the replacement of replacement furnaces;

18) [ 1] acquisition by inheritance, ordinary recording, record of recovery, further recording, testamentary instructions or donations of property (co-ownership) of a residential building or a dwelling constituting a separate property, a cooperative the ownership of a dwelling or a participation in such a law, a cooperative right to a single-family house or a participation in such a law by a repatriate, if it fulfils the conditions laid down in Article 4 (1) of the Rules of Law. 16 ust. Article 2 (2) and (3); 16 ust. 7 and 8 shall apply mutatis mutandis.

2. (repealed)

3. (repealed)

4. The exemptions referred to in paragraph 1 1 and in Art. 4a applies if, at the time of acquisition, the purchaser held the Polish citizenship or the nationality of one of the Member States of the European Union or of the Member States of the European Free Trade Agreement (EFTA)-the parties to the agreement on the European Union The Economic Area or had a residence in the territory of the Republic of Poland or in the territory of such a state.

5. (repealed)

6. (repealed)

Article 4a. [ Acquisition of property or property rights by the spouse, descending, preliminary, stepson, siblings, stepfather and stepmother] 1. It shall be exempt from the acquisition of property or property rights by the spouse, descendants, preliminary, stepson, siblings, stepfather and stepmother, if:

1) shall report the acquisition of property or property rights to the competent Governor of the tax office within a period of 6 months from the date of creation of the tax obligation arising under the Art. 6 para. Paragraphs 2 to 5, 7 and 8 and paragraph 1. 2, and in the case of acquisition by inheritance-within 6 months from the date of the final decision of the court stating the acquisition of the inheritance, subject to the paragraph. 2 and 4, and

2) in the case where the object of the acquisition of the title of donations or orders of the donor is cash, and the value of the assets acquired in total from the same person in the 5 years preceding the year in which the last acquisition occurred, added to the value goods and property rights recently acquired exceed the amount specified in the Article. 9 ust. 1 point 1-they shall be documented by the receipt of evidence of the transfer to the payment account of the purchaser, on his or her account, other than payment, in a bank or cooperative savings and credit coke or postal transfer.

(1a) If the document confirming the acquisition of property or property rights is an act of a certificate of inheritance or a European Certificate of succession, the period of 6 months referred to in paragraph 1 shall be provided for in paragraph 1. In accordance with Article 1 (1), the notification of that acquisition to the competent Governor of the tax office shall be counted from the date of registration of the certificate of inheritance or of the issue of the European Certificate of Succession, subject to paragraph 1. 2 and 4.

2. If the purchaser learns of the acquisition of property of goods or property rights after the expiry of the time limits referred to in paragraph. 1 point 1 or paragraph. 1a, the exemption referred to in paragraph 1 shall be granted. 1, shall apply when the buyer reports these items or property rights to the chief of the tax office no later than 6 months from the date on which he learns of their acquisition, and the prima facie fact that the news of their acquisition is later taken.

3. In the case of non-compliance with the conditions referred to in paragraph. 1-2, the acquisition of property of goods or property rights is subject to taxation on the basis of the rules specified for the purchasers included in the I tax group.

4. The obligation to notify does not include cases where:

1) the value of assets acquired in total from the same person or after the same person in the 5-year period preceding the year in which the last acquisition occurred, added to the value of the property and property rights of the last acquired, shall not exceed the amount specified in art. 9 ust. 1 point 1 or

2) the acquisition is made on the basis of a contract concluded in the form of a notarial deed or in this form a statement of the will of one of the parties has been submitted.

5. The Minister responsible for public finance shall determine, by means of a regulation, the model of the notification of the acquisition of property or property rights and the scope of the data contained therein, including in particular:

(1) the data identifying the taxable persons who are obliged to submit the notification and the data on which they are classified as a basis for the tax group,

2) identifying data and the last address of the deceased, the donor or any other person from whom or after which the property of the property or of the property rights was acquired,

3) data on purchased items or property rights, their type, place of location of things or exercise of property rights, together with their market value and the volume of the acquired share

-having regard to the need to confirm the acquisition in order to benefit from the exemption

Chapter 2

Tax obligation

Article 5. [ The tax burden] The obligation to tax a pregnancy on the purchaser of property and property rights. Article 6. [ Rise of tax liability] 1. The tax obligation arises:

1) upon the acquisition by inheritance-upon acceptance of the inheritance;

2) with the acquisition by way of an ordinary recording, a further recording or from a testamentary command-upon the execution of a regular recording, a further recording or a command;

2a) upon the acquisition of title of preservation-at the time of satisfaction of the claim;

(b) on the acquisition by means of a recovery order, as soon as the decision of the court declaring the acquisition of a succession is entitled to, the provisions of the partial acquisition of the object of the record of recovery, the registration of the certificate of attestation the succession or the issue of a European Certificate of succession;

3. in the acquisition of the rights to the savings deposits referred to in Article. 1 (1) 2-at the moment of death of the contribution;

(3a) for the acquisition of the units referred to in the Article. 1 (1) 2-on the death of the investment fund participant;

4) upon acquisition by way of donation-on the submission by the donor of a declaration in the form of a notarial deed, and in the event of the conclusion of the contract without the conduct of the prescribed form-on the fulfilment of the said benefit; if, due to the subject matter Whereas the provisions require special forms for the statements of both parties, the tax obligation arises as soon as such statements are made;

5) upon the acquisition of the donor's command-at the time of execution of the command;

6) upon acquisition by planting, once the order of the court stating that the seeding has been satisfied;

7) in the acquisition by means of free of charge of the elimination of co-ownership, upon conclusion of the contract or settlement or the right to settle the decision of the court, if their effect is an unpaid abolition of joint ownership;

(8) when acquiring, by means of unpaid service, the pension and the use of the pension as soon as those rights have been established.

(1a) If the acquisition takes place in parts, the tax obligation shall arise at the time of the acquisition of the various parts.

2. When acquiring under the condition precedent the tax obligation arises from the moment of the destruction of the condition. The Head of the tax office may, however, determine the tax charge which would have been the case in the event of the destruction of such a condition and the charge to be secured.

3. Acquisition provided to the promiscurer shall be considered within the meaning of the Act as an unconditional acquisition. In the event of a dissolution within 3 years from the date of acquisition, the decision establishing the tax liability shall be repealed.

4. If an undeclared acquisition is subsequently found in the letter, the tax obligation arises from the time when the letter is drawn up; where such a decision is made by the court's decision, the tax obligation arises as soon as the decision is allowed to be made. Where the acquisition has not been declared for taxation, the tax obligation arises as soon as the taxable person is appointed before the tax authority for the acquisition.

Chapter 3

Taxable amount

Article 7. [ Taxable Base] 1. The basis of taxation constitutes the value of acquired goods and property rights after deduction of debts and burdens (pure value), determined by the state of affairs and property rights at the date of acquisition and market prices of the day of creation of the tax liability. If, prior to the assessment of the tax assessment, there is a force majeing, the state of affairs shall be taken into account at the date of the dimension, and the indemnity for the loss due to the insurance shall be counted against the base of the dimension.

2. If the heir, the donated or the person on whose behalf the ordinary or debt collection has been made, have been charged with the obligation to execute the order or the ordinary recording, the value of the burden of that title shall be the burden of decline, donations, writing whether or not to recover, or, if executed, in the case of a request.

3. The debts and burdens also include the costs of treatment and care during the last illness of the deceased, if they were not covered for his life and his property, the costs of the funeral of the deceased, including the tombstone, to the extent that the costs of the deceased they correspond to the customary habits of the environment, if they are not covered by the estate of the deceased, from the funeral allowance or not in another form, and the costs of the succession proceedings, the remuneration of the executor of the testament, the obligations the execution of the records and orders contained in the testament, the payment of the retaining title, and other obligations under the provisions of the Civil Code on succession.

4. The value of the investments made in favour of the purchaser during the course of the plant shall be excluded from the taxable amount by way of planting.

5. If the building constituting the component of the land which is the subject of the acquisition was erected by the person acquiring the property by the planting, the value of that building shall be excluded from the tax base.

(6) The taxable amount shall be the value of the property or of the property rights, in part exceeding the value of the share in the joint-ownership, which before it has been removed by the purchaser, by means of the unpaid abolition of the ownership of the property.

Article 8. [ Determination of values of purchased items and property rights] 1. The value of the acquired goods and property rights shall be taken at the amount specified by the buyer, if it corresponds to the market value of these things and rights, and the value of the rights to the savings deposits-in the amount of these contributions.

1a. The value of units shall be taken in the amount determined by the investment fund in accordance with the provisions of the Act of 27 May 2004. o Investment funds and the management of alternative investment funds (Dz. U. of 2016 r. items 1896, 1948 and 2260).

2. (repealed)

3. The market value of goods or property rights shall be determined on the basis of the average prices of the same type and species, including their place of position, state and degree of consumption, and in the trading of property rights of the same type and species. of the nature itself, from the date of the tax obligation.

4. If the buyer has not specified the value of the acquired goods or property rights or the value specified by him does not correspond, according to the assessment of the chief of the tax office of the market value, the body will call upon the purchaser to determine, increase or a reduction, within not less than 14 days from the date of service of the call, giving the value at the same time of its own initial assessment. If the buyer, in spite of the summery, has not specified a value or has given a non-market value, the chief of the tax office shall determine the value, taking into account the expert's opinion or the buyer's appraisal of the valuer. If the tax authority of the expert is proficient and the value determined having regard to his opinion differs by more than 33% from the value specified by the purchaser, the costs of the expert's opinion shall be borne by the purchaser.

5. Paragraph Recipe 4 shall apply mutatis mutandis where a number of purchasers have given different values of the same property or property.

6. (repealed)

7. (repealed)

8. (repealed)

9. (repealed)

Article 9. [ Acquisition of property and property rights from the same person] 1. Taxation shall be subject to acquisition by the purchaser, from one person, property of goods and property rights of a pure value exceeding:

1) 9637 PLN-if the purchaser is a person included in the I tax group;

2) 7276 zł-if the buyer is a person included in the II tax group;

3) 4902 zł-if the buyer is a person included in the III tax group.

2. If the acquisition of property and property rights from the same person occurs more than once, the value of the property and property rights of the most recently acquired shall count the value of the goods and property rights acquired from that person or after the same person in the period of the 5 years preceding the year in which the last acquisition occurred. From the tax calculated on the total value of the purchased goods and property rights, the tax accruing from taxed previously acquired assets and property rights. The excess tax resulting from the calculation shall not be subject to neither the payment of any other taxes nor the reimbursement. The purchasers are obliged in tax return to exchange the goods and property rights acquired during the period specified above.

3. (repealed)

4. In the case of the acquisition of the title, the seller shall be deemed to be the donor or the deceased, respectively. Where a donor imposes an obligation on the transferee to transfer the property or transfer (establish) rights to the donor, the transferee shall be deemed to be of the transferee's own right.

Article 10. (repealed) Article 11. [ Exemption of the buyer from the obligation as a result of the acceptance of the inheritance or donations] Where, as a result of the acceptance of a succession or of a gift, the purchaser is released from the obligation or its termination, the value of that obligation shall be included in the taxable amount. Article 12. [ Acquisition of property rights consisting of the obligation of recurring benefits] If the object of acquisition is a property right consisting of the obligation of recurring benefits to the purchaser, and the value of that right cannot be determined at the time of the tax obligation, the taxable amount shall be determined in the the execution of these benefits. However, with the consent of the taxpayer, the Governor of the tax office may, with the agreement of the taxpayer, accept the probable value of the benefits recurring for the entire duration of the duty. Article 13. [ Recurring Benefits value] 1. The value of repetitive benefits shall be taken to the taxable amount in the amount of the annual benefit multiplied by:

1) in the event of the establishment of the benefits for the period of time determined in the number of years or their parts-for the number of years or their parts;

2) in other cases, including where the benefits are established for an indefinite period of time-for 10 years.

2. The provisions of the paragraph. 1 shall apply mutatis mutandis to the calculation of the value of the right of use and of the handmaids.

3. The annual value of the use and the service shall be determined at 4% of the value of the goods put in use or by the hand-held service.

Chapter 4

Amount of tax

Article 14. [ Determination of Tax Amount] 1. The amount of tax shall be determined according to the tax group to which the purchaser is included.

2. The connection to the tax group occurs according to the buyer's personal relationship to the person from whom or after which the goods and property rights were acquired.

3. Individual tax groups include:

1) to Group I-spouse, descending, preliminary, stepson, son-in-law, siblings, siblings, stepfather, stepmother and mother-in-law;

2) to the group of II-descendants of siblings, siblings of parents, descendants and spouses of stepchildren, spouses of siblings and siblings of spouses, spouses of the siblings of spouses, spouses of other descendants;

3) to group III-other purchasers.

4. For parents within the meaning of the law, the adoption of the law is also thought to be apprenticed, and for the trickling and the deceitful, also of their desectable.

5. (repealed)

Article 15. [ Tax Calculation Skals] 1. The tax shall be calculated from the excess of the tax base over the amount free of tax, according to the following scales:

Surplus amounts in PLN		Tax is
more than	to
1) from purchasers included in the I tax group
	10 278	3%
10 278	20 556	308 zł 30 gr and 5% surplus over 10,278 zł
20 556		822 zł 20 gr i 7% surplus over 20 556 zł
2) from the purchasers included in the II tax group
	10 278	7%
10 278	20 556	719 zł 50 gr and 9% from surplus over 10,278 zł
20 556		1644 zł 50 gr and 12% from surplus over 20 556 zł
3) from purchasers included in the III tax group
	10 278	12%
10 278	20 556	1233 zł 40 gr and 16% from the surplus over 10,278 zł
20 556		2877 zł 90 gr and 20% od surplus over 20 556 zł

2. Acquisition of property by means of planting shall be subject to taxation at the rate of 7% of the taxable base; art. 9 ust. 1 does not apply in this case.

3. In determining the amount of the tax, the amounts of the goods and property rights referred to in Article shall be taken into account. 4 par. 1 point 5 and in art. 9 ust. 1 and the tax scales referred to in paragraph 1. 1 in force on the day of establishment of the tax obligation, subject to paragraph. 4.

4. Acquisition of property or property rights by way of donation or command of a donor is subject to taxation at the rate of 20%, if the tax obligation arose as a result of the appointment of a taxpayer before the tax authority in the course of the action checking, tax treatment, tax control or customs-treasury control for the circumstance of making this donation, and the tax due on that acquisition has not been paid.

Article 16. [ Acquisition of ownership of a building or a dwelling by inheritance] 1. In the case of the acquisition of property (co-ownership) of a residential building or a dwelling constituting a separate property, a cooperative ownership of the right to a dwelling or participation in such a law, a cooperative right to a house single-family or participation in such law:

1) by inheritance, plain writing, record of debt collection, further recording, testamentary orders, donations, or orders of donors by persons credited to the I tax group,

2) by inheritance, plain writing, transcript of debt collection, further recording or a testamentary order by persons counted in the II tax group,

3) by inheritance, transcript, writing of debt collection, further recording or a testamentary order by persons included in the III tax group, who have exercised custody of the required such care of the deceased, on the basis of a written contract with signed with a notarized signature, for at least two years from the date of the attestation of signatures by a notary

-shall not be included in the taxable amount of their pure value up to a total height not exceeding 110 m ² the usable area of the building or premises. In the case of the acquisition of a part (a share) of a residential building or premises or a share in a cooperative right to a residential or premises building, the relief shall be entitled to the size of the participation.

2. The relief referred to in paragraph 2. 1, persons who jointly fulfil the following conditions shall be entitled to:

1. comply with the requirements laid down in Article 3. 4 par. 4;

2) do not own another residential building or a dwelling constituting a separate property, or being transferred to the property of the building or premises for the benefit of the descending order, the State Treasury or the communes within 6 months from the day of submission the tax returns or the conclusion of a donation contract in the form of a notarial deed;

3) they are not entitled to the housing cooperatives the right to the dwelling, the ownership cooperatives the right to a dwelling or the resulting allocation of a housing cooperative: the right to a one-family house or the right to a local house in a small house residential and, where those rights are available, they shall be provided with a descending order or shall be made available to the cooperative within six months of the date on which the tax return is lodged or the conclusion of the contract of donation in the form of a notarial deed;

4) are not tenants of the premises or the building or being them will solve the lease agreement within 6 months from the date of submission of the tax return or the conclusion of the donation contract in the form of a notarial deed;

5) they will be residing in a permanent residence in the acquired premises or building and do not dispose of it for a period of 5 years:

(a) from the date of submission of the tax return or the conclusion of a donation contract in the form of a notarial deed-if, at the time of the submission of the testimony or conclusion of the contract, the gift of the buyer lives and is checked for permanent residence in the acquired premises or building,

(b) from the date of residence of the confirmed permanent residence in the purchased premises or building-if the purchaser of the riot and makes a permanent residence permit during the year from the date of submission of the tax return or the conclusion of the donation contract in the form of an act notarial.

3. If the acquired building or premises is occupied by a third party, the fulfilment of the conditions set out in the paragraph. 2 points 2 to 5 may take place within 5 years from the date of acquisition; in this case, the limitation period for the assessment of the tax assessment shall be suspended accordingly.

4. The usable area of the building (premises) within the meaning of the Act is considered to be the area measured after the internal length of the walls of the premises on all floors (underground and ground, except for the surface of the cellars and staircases, and Cranes).

5. The spaces of the premises or their parts and the part of the floor with a height in the light from 1.40 m to 2.20 m shall be included in the usable area of the building at 50%, and if the height is less than 1,40 m-the area shall be disregarded.

6. (repealed)

7. It shall not give rise to an expiry of a decision or a tax liability:

1) disposing of a share in a building or a dwelling constituting a separate property, or a cooperative ownership right to a dwelling in favour of another of the heirs or donated, or

2) disposing of a building or a dwelling constituting a separate property (participation in a building or premises) or a cooperative property right to a dwelling (participation in such a law), if it was justified by the need to change the conditions or the place of residence, and the purpose of the funds obtained from the sale for the acquisition of another building or dwelling (participation in a building or premises) or a cooperative property right to a dwelling (participation in such law), or the construction of another building or premises took place in its entirety within two years from the day the divestment and the total residence period in a divestment and acquired or built building or premises, confirmed by permanent residence, shall be 5 years.

8. Condition specified in the mouth. 2 point 5 (a) b is considered to be satisfied either when the building or the dwelling (participation in the building or premises) or the ownership of the cooperative's right to a dwelling (participation in such a law) was disposed of before the start of the dwelling, due to the the need to change the conditions or the place of residence, and the purpose of the funds obtained from the sale for the acquisition of another building or premises (participation in a building or premises) or a cooperative property right to a dwelling (participation in such a law), or the construction of another building or premises took place in full during the period two years from the date of disposal.

Article 17. [ Increases in the amounts of property and property rights exempt from tax] 1. The amounts of the value of goods and property rights exempt from tax, as specified in Art. 4 par. 1 point 5, and non-taxable, as specified in the Article 9 ust. 1, as well as compartments of surplus amounts of the value of goods and property rights taxable, as defined in the Article. 15 para. 1, increase in the case of an increase in the price of non-food durable goods by more than 6%, to the extent corresponding to the increase in these prices.

2. The increase in the prices referred to in paragraph 2. 1, shall be calculated on the basis of the cumulative index of quarterly indices published in the messages of the President of the Central Statistical Office announced in the Official Journal of the Republic of Poland "Monitor Polski" within 30 days after the end of each Quarter.

3. The amounts of the value of goods and property rights exempt from tax, as defined in Art. 4 par. 1 point 5, and non-taxable, as specified in the Article 9 ust. 1, as well as the compartments of excess amounts of the value of goods and property rights taxable, as referred to in Article 3 (1) of the basic Regulation. 15 para. 1, round up to the full zlotys, and the tax rates to the full dozens of groszy.

4. The Minister responsible for public finance shall determine, by way of regulation, the amounts of the value of the goods and property rights exempt from the tax and non-taxable amounts referred to in Article 4. 9 ust. 1, and the tax scales referred to in art. 15 para. 1, taking into account the principles set out in paragraph 1. 1-3.

Chapter 4a

Tax returns

Art. 17a. [ Obligation to submit a tax return on the acquisition of goods or property rights] 1. The tax hikers shall be obliged, subject to the paragraph. 2, submit, within one month from the date of the tax obligation, the competent Governor of the tax office shall give a tax return on the acquisition of goods or property rights according to the prescribed formula. The tax return shall be accompanied by documents which affect the determination of the taxable amount.

2. The obligation to submit tax returns shall not apply to cases in which tax is collected by the payer.

3. In the case of acquisition of goods or property rights not shown in the tax return, the taxpayer shall be obliged to make a correction of the tax return to the body to whom the tax returns have been made, within 14 days from the date when he learned about their acquisition.

4. The Minister responsible for public finance shall determine, by means of a regulation:

1) the model of the tax return, as well as the detailed scope of the data contained therein, taking into account in particular:

(a) the name and surname (name or company) and the last address of the deceased, the donor or any other person from whom or after which the goods or property rights were acquired and its tax ID,

(b) the data relating to the subject of taxation, including the acquisition of goods and property rights, the place where those goods are located or the exercise of property rights, together with their market value, and the debts and burdens which are to be borne by the acquired goods and property rights, and the expenditure incurred on the goods acquired by way of an incumbation,

(c) the taxable persons concerned to submit a tax return, including names, names, addresses and tax identifiers, the data constituting the basis for the advance payment to the tax group referred to in Article 3 (1) of the basic Regulation. 14, and the size of the share acquired;

2) the types of documents that should be attached to the tax returns, taking into account the need to confirm the acquisition of the goods or property rights mentioned in the tax return, possession by the vendor of the legal title to these items or rights, the existence of debts and weights, aggravating acquired goods or property rights and, when purchased by planting, the transfer of inputs to the purchaser during the course of the vow;

3) cases in which a joint tax return may be submitted, and the mode of its submission, taking into account the need to simplify the tax treatment and reduce the costs of its conduct.

Chapter 5

Payers

Article 18. [ Obligations of payers] 1. The notaries shall be the tax payers of the following in the form of a notarial deed:

1. donations;

2) the contract free of charge of the abolition of joint ownership or settlement on the subject;

3) the contract free of charge of the establishment of the handmability;

4) the contract free of charge of the establishment of use.

2. Payers are required:

1) keep a register of tax;

2) collect the tax due when the notarial deed is drawn up, subject to the paragraph. 3;

3) to pay the collected tax on the account of the tax office, with the assistance of which the chief of the tax office competent due to the seat of the payer carries out his tasks, by the 7th day of the month following the month in which the tax was collected, and Also, by electronic means, a declaration of the amount collected and paid by the tax payer, including information on the amount of tax due to individual municipalities, is also communicated by electronic means within that time limit;

4. transfer within the period referred to in point 3, to the chief of the tax office competent for the account of the seat of the payer made in paper form or in electronic form the information containing the content of the notarial acts or the data of those acts on the activities referred to in paragraph 1. 1.

3. In the case referred to in art. The 12th notary does not calculate and collect tax.

4. (repealed)

5. The Minister responsible for public finance shall determine, by means of a regulation:

(1) the method of collection of the tax by the payers, including, in particular, acts relating to tax devotion, the scope of the lectures given to taxable persons and the content of the tax register,

2) the scope of the data contained in the declaration,

3) the scope of the information referred to in paragraph. 2 (4) and the way in which it is transmitted

-having regard to the need to ensure the correct and efficient collection of the tax by the payers and the completeness and reliability of the information provided by them to the Head of the IRS.

Article 19. [ Obligation to inform the Chief Treasury of the Treasury of the payments made by the debtors of the successors] 1. Debts of the deceased or persons to whom the write-offs are entitled, the savings account at the disposal of the contribution in the event of the death or redemption of the units of participation of the investment fund opened or a specialised investment fund which is open at the disposal of a participant in such funds in the event of his death shall be obliged to provide the Head of the tax office with the competent authority on the basis of the creditor's place of residence, the information on the made payments (debt repayment) and their amount, within 14 days of day of payment.

2. (repealed)

3. (repealed)

4. Paragraph Recipe 1 shall apply mutatis mutandis to the payment by the heirs of receivables in cash per write, subsequent recording or testamentary order.

5. Persons who have committed the payment in violation of the provisions of the paragraph. 1-4, they are responsible for the tax liability in solidarity with the taxpayer up to the amount of the amounts paid.

6. If the subject matter of the notarial deed to be drawn up, or the document for which the notary is to authenticate the signature, is to divest the rights to decline or divest or burden the goods or property rights obtained by the title referred to in art. 1, the notary can carry out these activities only with the prior written consent of the Head of the Tax Office or upon presentation of a certificate issued by the Head of the Tax Office confirming that the acquisition is exempt from the tax that due the tax has been paid or the tax liability has expired following the statute of limitations.

Chapter 6

Transitional and final provisions

Article 20. [ Repealed provisions] The Law of 19 December 1975 is repealed. about inheritance tax and donations (Dz. U. Entry 228). Article 21. [ Entry into force] The Act shall enter into force on the day of the announcement and shall also apply to cases opened before its entry into force, not completed by a final decision.

[ 1] Article 4 (1) 1 point 18 added by art. 2 of the Act of 7 April 2017. to amend the Repatriation Act and some other laws (Journal of Laws of the Law of the European Union. 858). The amendment came into force on 1 May 2017.