The Act Of 28 July 1983 On Tax On Inheritance And Donations

Original Language Title: USTAWA z dnia 28 lipca 1983 r. o podatku od spadków i darowizn

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Chapter 1 subject-matter of taxation Article. 1. [subject to the inheritance and gift tax Act] 1. Inheritance and gift tax, hereinafter referred to as "tax" shall be subject to the acquisition by individuals ownership of things that are on the territory of the Republic of Poland or of property rights on the territory of the Republic of Poland, the title: 1) inheritance, write, write, write, further recovery, where there is an command;

2) donation, the donor;

3) acquisitive prescription;

4) unpaid elimination of ownership;

5) reserved portion, if it was not made by the testator in the form of donations or by way of inheritance or in the form of writing;

6) free: pension, and easements.

2. The tax is also subject to the acquisition of the rights to the savings contribution on the basis of the available contribution in the event of death, and the acquisition of units on the basis of the participant's investment fund available open or with a specialized investment fund opened in the event of his death.

Article. 2. [the taxation of the acquisition of the ownership of things located abroad or property rights carried out abroad] acquisition of the ownership of things located abroad or property rights carried out abroad shall be subject to the tax if, at the time of the opening of the fall or the conclusion of the agreement the customer donation was Polish citizen or had their habitual residence on the territory of the Republic of Poland.

Article. 3. [not subject to] is not subject to Tax: 1) the acquisition of movable property located in the territory of the Republic of Poland or of property rights enforceable in the territory of the Republic of Poland, if at the date of acquisition or customer, or the testator or donor were not Polish citizens and had no habitual residence or headquarters on the territory of the Republic of Poland;

2) acquisition by way of inheritance, donation or collections of copyright and related rights, rights to inventive projects, trademarks and ornamental designs and claims arising from the acquisition of those rights;

3) (repealed);

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

5) acquisition by the decline of the funds on the account of a deceased member of the open pension fund;

6) the acquisition by the decline in the funds in the individual retirement account and an individual retirement account;

7) the acquisition by the decline in the amount of contributions zewidencjonowanych to the subkoncie referred to in article 2. 40A of the Act of 13 October 1998 on the social security system (OJ of 2009 No 205, poz. 1585, as amended).

Article. 4. [tax exempt Operations] 1. Shall be exempt from the tax: 1) acquisition of ownership or the right of usufruct of immovable property or part thereof, together with the components, with the exception of: (a)) of residential buildings, b) buildings seized for the purposes of specialized breeding and hatching poultry or animal husbandry specialist with equipment and with breeding herd, c) facilities for the conduct of special crops, such as greenhouses, hotbeds, pieczarkarnie, cooling, storage room of fruits is provided within the meaning of the agricultural tax , at the time of the acquisition of this property provides an agricultural holding or part thereof or enters into the composition of the customer-owned farm and farm will be carried out by the purchaser for a period of at least 5 years from the date of acquisition;

2) (repealed);

3) entitlement to the agricultural production cooperative in contributions or in cooperative circles;

4) (repealed);

5) acquisition by way of donations of money or other things by a person falling to the tax group and in the amount not exceeding $ 9 637 from one donor, and from a variety of donors, including no more than 19 274 in a period of 5 years from the date of the first donations, if the money or things blessed will allocate over a period of 12 months from the date of receipt of the contribution of the work or housing cooperatives , construction of the House, the acquisition of a dwelling constituting a separate property or pay off the secured mortgage home loan, plus interest;

5A) the acquisition by inheritance rights to the contribution of the housing cooperative, by a person falling to the tax group I or II if it meets the conditions of article 81(3). 16. 2 paragraph 2-5, and credit unions the right to this place will be payable to the purchaser of the contribution for a period of at least five years from the date of its establishment; This condition shall be considered preserved also in the case of a transfer by a cooperative ownership of premises to the purchaser;

6) acquisition by donation to the credit unions ' rights by a person that is actually in cohabitation with the holder of the account of the credit unions in hand, provided the destination of the funds in that account for housing;

7) (repealed);

8) acquisition of ownership of physically separated parts of the real estate by acquisitive prescription by persons who are co-owners of the property section to a height-fractional participation in joint ownership;

9) acquisition by way of inheritance or write recovery: a) by persons in I and II tax group items of equipment housing, bedding, clothing, underwear and work tools for use in the household; If the equipment housing consists of historic furniture, and (b). (c) of this section shall apply mutatis mutandis, b) of works of art and manuscripts of the works of deceased, and library materials, if the testator was the work of scientific activities or educational, artistic, literary, or journalist, c) moving monuments and collections entered in the register of monuments and sights of the proposal for the Museum for scientific purposes or packaging for a period of not less than 2 years, d) by persons included in the tax group I and II fixed monuments entered in the register of monuments If the buyer protects and maintains in accordance with the provisions in force;

10) (repealed);

11) (repealed);

12) acquisition by farmer agricultural vehicles and agricultural machinery and spare parts for these vehicles and machinery, provided that such vehicles and agricultural machinery within 3 years from the date of receipt by the purchaser will not be sold or given to any third party; failure to comply with this condition will void the exemption;

13) (repealed);

14) (repealed);

15) the acquisition by persons included in the tax group and ownership of things or proprietary rights by unpaid elimination of ownership;

16) the acquisition by the decline of the right to compensation within the meaning of the Act of 8 July 2005 on the implementation of the right to compensation for property left beyond the present borders of the Republic of Poland (Journal of laws No. 169, poz. 1418, 2006 no. 195, poz. 1437 and 2008 No 197, item 1223);

17) acquisition by way of inheritance or donations by individuals to create family respite or leading family house of a child referred to in the rules about supporting families and foster care system, money or other things provided that money or goods over a period of 12 months from the date of receipt will be reserved for purposes directly related to the exercise of custody.

2. (repealed).

3. (repealed).

4. The exemption referred to in paragraph 1. 1 and in article 3. 4A shall apply if at the time of purchase, the purchaser had citizenship of the Polish or the nationality of one of the Member States of the European Union or the Member States of the European free trade agreement (EFTA) parties to the agreement on the European economic area or had a place of residence in the territory of the Republic of Poland or in the territory of that State.

5. (repealed).

6. (repealed).

Article. 4A. [Acquiring ownership of things or proprietary rights by the spouse, descendants, ascendants stepchild, sibling, the stepfather and stepmother] 1. Shall be exempt from tax on the acquisition of ownership of things or proprietary rights by the spouse, descendants, ascendants stepchild, sibling, the stepfather and stepmother, if: (1)) [1] report the acquisition of ownership of things or proprietary rights to the competent naczelnikowi the IRS within 6 months from the date of the emergence of tax liability arising on the basis of article. 6 (2). 1 point 2-8 and paragraphs 1 and 2. 2 and, in the case of acquisition by inheritance within 6 months from the date on which the decision of the Court declaring the acquisition, subject to the provisions of paragraph 2. 2 and 4, and 2) [2], where the subject of the acquisition of the title of donations or donors are cash and the value of the property acquired jointly from the same person within a period of 5 years preceding the year in which there has been a recent acquisition, calculated to the value of things and property rights recently acquired exceeds the amount referred to in article 12(2). 9. 1 point 1-document their receipt of proof of the transfer payment to the account of the buyer, on his account, other than a payment at a bank or cooperative credit unions cashier or postal.

2. If the purchaser heard about the acquisition of ownership of things or proprietary rights after the expiration of the time limits referred to in paragraph 1. 1, paragraph 1, the exemption referred to in paragraph 1. 1, is used when the buyer will report these things or property rights naczelnikowi the IRS no later than 6 months from the date on which it learned of their acquisition, and uprawdopodobni fact later take the news of their acquisition.

3. in the case of non-compliance with the conditions referred to in paragraph 1. 1 and 2, the acquisition of ownership of things or proprietary rights shall be subject to taxation on the principles set out for customers included in the tax group.

4. notification Obligation does not include cases where:


1) the value of the property acquired jointly from the same person or the same person within a period of 5 years preceding the year in which there has been a recent acquisition, calculated to the value of things and property rights recently acquired, shall not exceed the amount referred to in article 1. 9. 1 point 1 or 2) when the acquisition takes place on the basis of the agreement concluded in the form of a notarial deed.

5. The proper Minister of public financies shall determine, by regulation, a model Declaration of acquisition of ownership of things or proprietary rights and scope of the data contained therein, including in particular: 1) the identity of the taxpayer obowiązanych to make the application and the data underlying the assessment to the tax group and, 2) the identityofthe and last address deceased, donor or other person from whom or which has been acquired ownership of things or proprietary rights , 3) data on purchased goods or property rights, their type, location of the thing or the exercise of property rights, along with their market value and the amount of the purchased share – taking into account the need to confirm the acquisition in order to benefit from the exemption.



Chapter 2 tax Obligation Art. 5. [tax duty Load] chargeability to the buyer ownership of things and property rights.

Article. 6. [the emergence of tax liability] 1. Tax obligation incurred: 1) with the acquisition by inheritance-at the moment of the adoption of the drop;

2) with the acquisition by way of writing, further recording or where there is an command-as soon as the write performance, further recording or command;

2A) with the acquisition of the title of the reserved portion is at the moment meet the claim or any part thereof;

2B) with the acquisition by write recovery-upon which the decision of the Court declaring the acquisition, partial provisions to the effect the acquisition of subject to write recovery or record the Act of inheritance credentials;

3) by acquiring the rights to the savings contributions referred to in article 1. 1 (1). 2-at the moment of his death wkładcy;

3A) on the acquisition of the units referred to in article 1. 1 (1). 2-at the time of death the participant of an investment fund;

4) with the acquisition by way of donations-at the time of deposit of donor statements in the form of a notarial act, and in the event of the conclusion of the agreement without provided for forms-once the fulfilment of przyrzeczonego benefit; If due to the subject of donation rules require specific forms for the statements of both parties, the tax obligation arises at the moment of submission of such statements;

5) with the acquisition of the donor-upon command;

6) with the acquisition by acquisitive prescription is at the moment on which the court order stating numb;

7) with the acquisition by unpaid elimination of ownership-at the time of conclusion of the contract or settlement or the decision of the Court has become final, if their effect is to charge the Elimination of ownership;

8) with the acquisition by unpaid easements, and-upon the establishment of those rights.

2. at the time of the acquisition provided suspending tax obligation arises as soon as the fulfilment of the condition. Head of the tax office may, however, determine the tax claim, what przypadałaby in case of fulfilment of such a condition, and the duty to protect.

3. The acquisition, provided that resolves it is considered within the meaning of the Act for the acquisition of unconditional. In the event of the fulfilment of a condition to solve within 3 years from the date of acquisition, the decision establishing the tax subject to repeal.

4. where the acquisition of unreported to tax letter then stated, steuerberater incurred at the moment when the drawing up of the Scriptures; If the letter that is the decision of the Court, the tax obligation incurred at the moment when the decision has become final. In the case when the acquisition has not been reported to taxation, the tax obligation arises at the moment of invocation by a taxable person before the tax authority or tax inspection authority to the fact of the purchase.



Chapter 3 the taxable amount Article. 7. [taxable] 1. The taxable amount shall be the value of the purchased goods and property rights after deducting debts and (pure), determined according to the State of things and property rights at the date of acquisition and market prices of the emergence of tax liability. If the prior assessment will be the loss of the thing due to force majeure, to determine the value of the assumed State of affairs on the date of the dimension, and the compensation for the loss of insurance due to be included in the tax base.

2. If the heir, blessed or the person in whose favour it was made the bequest or credit management, were charged with the obligation to execute the command or write plain, the value of the load is the weight of the drop in donations, write normal or recovery, and, in the case of a command, as far as has been done.

3. for the debts and lifting are classified as well as the costs of treatment and care at the time of the last deceased disease if they are not covered by his life and his assets, the cost of the funeral of the deceased, including nagrobkiem, insofar as such costs correspond to the accepted practice in your environment if they are not covered by the assets of the deceased, funeral allowance, or are not returned in a different form and the costs of the succession, the salary of an executor, the duties of the implementation of the records and the commands listed in the Testament, the payment in respect of the reserved portion and the other obligations arising from the provisions of the Civil Code relating to inheritance.

4. at the time of the acquisition by acquisitive prescription shall be excluded from the taxable value of the investments made by the customer during the course of the acquisitive prescription.

5. If the building forming part of the land which is the subject of the acquisition was erected by the person acquiring the property through Usucaption shall be excluded from the basis of assessment, the value of this building.

6. at the time of the acquisition by unpaid abolition of joint ownership the taxable amount shall be the value of goods or property rights, more than the value of the share of the co-ownership, which before its abolition of the entitled.

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

1a. the Unit Value shall be determined by the investment fund, in accordance with the provisions of the law on investment funds.

2. (repealed).

3. The market value of goods or property rights shall be determined on the basis of the average prices charged in the course of things of the same type and species, including their location, condition and degree of wear, and in the course of pecuniary rights of the same kind of obligation.

4. If the buyer does not specify a value for the acquired goods or property rights, or the value specified by the it does not correspond, as rated by the IRS market value, this body will call the buyer to determine the increase or decrease, within a period of not less than 14 days from the date of the summons, indicating a value according to its own initial assessment. If the purchaser, in spite of the call, did not specify the value, or the value of the market value of an unresponsive gave, head of the tax office will make its determine having regard to the opinion of the expert or submitted by the purchaser of the appraisal. If the tax authority shall appoint an expert, and the value of the specified taking into account his opinion differs by more than 33% of the value specified by the customer, the costs of the expert shall be borne by the buyer.

5. the provision of paragraphs 1 and 2. 4 shall apply mutatis mutandis if several buyers submitted different values the same things or property rights.

6. (repealed).

7. (repealed).

8. (repealed).

9. (repealed).

Article. 9. [the acquisition of ownership of things and property rights from the same person] 1. Taxation is subject to the acquisition by the purchaser from one person, property, things and property rights about the sheer excess: 1) £ 9 637-if the buyer is a person included in the tax group.

2) £ 7 276-if the buyer is a person classified to the tax group II;

3) £ 4 902-if the buyer is a person classified to the tax group III.

2. where the acquisition of ownership of things and property rights from the same person occurs more than once, to the value of things and property rights recently acquired include the value of things and property rights acquired from that person, or the same person within a period of 5 years preceding the year in which there has been a recent acquisition. From the tax calculated from the total value of purchased goods and property rights shall be deducted from the per-tax-paid previously purchased goods and property rights. Resulting from the calculation of the surplus is not subject to tax or pass to the other taxes, or refunded. The purchaser shall in tax to replace things and property rights acquired in the above period.

3. (repealed).

4. in the case of the acquisition of the title of the vendor command is considered appropriate donor or testator. In cases where the donor donee the obligation to command title transfer of ownership or the transfer of (the establishment of) rights on behalf of the donor, donee is deemed to the vendor.

Article. 10. (repealed).

Article. 11. [Immunity as a result of the obligations of the customer acceptance of the inheritance or donations] If as a result of the adoption of the inheritance or donations, followed by the release of the purchaser of the undertaking or its expiry, the value of this commitment included in the taxable amount.


Article. 12. [the acquisition of property rights on the obligation of recurring benefits] If the object of purchase is the right to property of the obligation to the benefits of repeated for the benefit of the customer and the value of this right cannot be determined at the time of the emergence of tax liability, the taxable amount shall be determined as far as implementation of these benefits. Head of the tax office may, however, with the consent of the taxpayer for the taxable amount the likely value of the recurring benefits for the entire duration of the obligation of these benefits.

Article. 13. [value benefits of repeated] 1. The value of the benefits shall be repeated in the taxable amount of annual benefits multiplied: 1) in the event of the establishment of benefits for a specified period to the number of years or part of them-by the number of years or part thereof;

2) in all other cases, including in the event of the establishment of benefits for an indefinite period is for 10 years.

2. the provisions of paragraphs 1 and 2. 1 shall apply mutatis mutandis to the calculation of the value of the usage rights and easements.

3. Annual value of use and easements shall be fixed at 4% of the value of the things donated the use of biased or easement.



Chapter 4 the tax Article. 14. [Fixing tax] 1. The amount of the tax shall be determined according to the tax group to which the customer is charged.

2. Deduction of the tax group follows a personal customer relationship to the person from whom or which have been acquired things and property rights.

3. for each tax group include: 1) to the Group and is the spouse, descendants, ascendants stepchild, son-in-law, daughter-in-law, stepmother, stepfather, siblings and in-laws;

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

3) for the Group III-other buyers.

4. For parents within the meaning of the Act shall also be adopters and descendants also adoptees and their descendants.

5. (repealed).

Article. 15. [tax calculation Scales] 1. The tax is calculated from taxable surplus in excess of quota free of tax, according to the following scales: the amount of the surplus in buy amounts to more than Tax to 1) from buyers in the tax group and 10 278 3% 10 278 20 556 308 zł 30 gr and 5% of the excess over $ 10 278 $ 20 556 822 20 gr and 7% of the excess over $ 20 556 2) from buyers in the tax group II 10 278 7% 10 278 20 556 719 £ 50 GR and 9% of the excess over $ 10 278 20 556 1 644 zł 50 gr and 12% of the excess over $ 20 556 3) from buyers in the tax group III 10 278 12% 10 278 20 556 1 233 zł 40 gr and 16% of the excess over $ 10 278 20 556 2 877 PLN 90 gr and 20% of the excess over $ 20 556 2. Acquisition of ownership by acquisitive prescription is taxable at the rate of 7% of the tax base; article. 9. 1 does not apply in this case.

3. In fixing the amount of the tax shall be the amount of the value of things and property rights referred to in article 1. 4. paragraphs 1 and 2. 1 point 5 and in article 1. 9. 1 and tax scales referred to in paragraph 1. 1 in force on the date the emergence of tax liability, subject to the provisions of paragraph 2. 4.4. The acquisition of ownership of things or proprietary rights by way of donations or donor is taxable at the rate of 20% if the tax obligation was created as a result of the invocation of the taxpayer before tax authority or tax inspection authority in the course of the examination, investigation or follow-up tax audit, tax for making this donation, and the acquisition of tax has not been paid.

Article. 16. [Acquiring ownership of a building or dwelling by inheritance] 1. In the case of the acquisition of property (ownership) of a residential building or dwelling constituting a separate property, a cooperative ownership right to a dwelling or participate in such law, cooperative law to house or participate in this law: 1) by inheritance, write, write, write further collections, where there is an command, donations or by the donors involved and the tax group, 2) by inheritance , write, write, write further recovery or where there is an involved by the tax group II, 3) by inheritance, write, write, write further recovery or where there is an involved by the tax group III, which have been entrusted with the care of demanding such a spadkodawcą care, on the basis of a written agreement with signature notarized, certified, for at least two years from the date of signature credentials by a notary is not included in the taxable amount for their pure value to a total amount not exceeding 110 m2 usable area of the building or premises. In the case of the acquisition of parts of the (share) of a residential building or premises or co-operatives share almost to a residential building or premises shall be entitled to relief pursuant to the size of the share.

2. the Relief referred to in paragraph 1. 1, entitled persons who collectively shall satisfy the following conditions: 1) shall meet the requirements set out in article 1. 4. paragraphs 1 and 2. (4);

2) do not own any other residential building or dwelling constituting a separate property or being them move ownership of a building or place for descendants, the Treasury or municipality within a period of 6 months from the date of submission of the tax return or the conclusion of the contract of donation in the form of a notarial act;

3) is not eligible for the credit unions the right to tenant of a dwelling, cooperative ownership right to a dwelling or resulting from the allocation of housing: the right to a house or apartment in a small house, and in the event of disposal of those laws will reply descendants or communicate available to cooperatives, within 6 months from the date of submission of the tax return or the conclusion of the contract of donation in the form of a notarial act;

4) there are tenants of the premises or building or being them will solve the tenancy within 6 months from the date of submission of the tax return or the conclusion of the contract of donation in the form of a notarial act;

5) will reside as a permanent zameldowanymi in the acquired premises or building and does not make its disposal for a period of 5 years from the date of submission): (a) the tax return or the conclusion of the contract of donation in the form of a notarial act-if at the time of the submission of evidence or the conclusion of the agreement the customer donation lives and is reported for permanent residence in the acquired premises or building, b) from the date of the residence confirmed check-in for permanent residence in the acquired the premises or building-if the purchaser shall dwell and will check-in per stay in the course of a year from the date of submission of the tax return or the conclusion of the agreement in the form of a donation of a notarial deed.

3. If you acquired the building or premises is occupied by a third party, the conditions referred to in paragraph 1. 2 point 2 – 5 may occur within a period of 5 years from the date of acquisition; in this case, hangs up the limitation period to make an assessment.

4. the area of use of the building (premises) within the meaning of the Act shall be deemed the surface measured on the inside of the length of the walls of the rooms on all floors (ground and underground, with the exception of the surface of the basements and staircases and lift shafts).

5. The surfaces of premises or parts of them, and part of the floor in the light of the height of 1.40 m to 2.20 m belongs to the usable area of the building at 50%, and if the height is less than 1.40 m – this surface shall be disregarded.

6. (repealed).

7. Does not constitute grounds for the expiry of decision or determination of tax liability: 1) divestment participation in building or residential premises which is separate property, or proprietary co-operatives almost to the dwelling to another with the heirs or endowed with, or 2) disposal of a building or dwelling constituting a separate property (participation in building or place), or a cooperative ownership right to a dwelling (participation in this almost) If it was justified by the necessity to change the conditions or the place of residence and destination measures obtained from the sale to purchase another building or dwelling (participation in building or premises) or cooperative ownership right to a dwelling (participation in this almost), or the construction of another building or premises in full within a period of two years from the date of the disposal and the total period of residence in the zbytym and acquired a building or premises , a confirmed check-in for permanent residence, shall be 5 years.

8. The condition set out in paragraph 1. 2, paragraph 5 (b). (b) be deemed to be met also when building or residential premises (involved in the building or premises) or cooperative ownership right to a dwelling (part in this almost) was disposed of prior to the commencement of residence, due to the need to change the conditions or the place of residence and destination measures obtained from the sale to purchase another building or dwelling (participation in building or place), or a cooperative ownership right to a dwelling (participation in this almost) or the construction of another building or premises in full within a period of two years from the date of disposal.


Article. 17. [Increasing amounts of the value of things and property rights exempt] 1. The amount of the value of things and property rights shall be exempt from tax, as referred to in article 1. 4. paragraphs 1 and 2. 1 point 5, and not subject to taxes as referred to in article 1. 9. 1, as well as the ranges of amounts in excess of the value of goods and taxable property rights referred to in article 1. 15. 1 shall be increased in the case of an increase in the prices of non-food goods durables by more than 6%, corresponding to an increase in those prices.

2. Increase of the prices referred to in paragraph 1. 1 shall be calculated on the basis of the cumulative index of quarterly indicators published in the communications of the President of the Central Statistical Office announced in the official journal of the Republic of Poland "Polish Monitor" within 30 days after the end of each quarter.

3. The amount of the value of things and property rights shall be exempt from tax, as referred to in article 1. 4. paragraphs 1 and 2. 1 point 5, and not subject to taxes as referred to in article 1. 9. 1, as well as the ranges of surplus amounts the value of things and property rights subject to taxation as referred to in article 1. 15. 1 shall be rounded up to the nearest whole Golden, and the rate of the tax to the full ten cents.

4. The proper Minister of public financies shall determine, by regulation, the amount of the value of things and property rights are exempt from tax and non-taxable persons referred to in article 1. 9. 1, and tax scales referred to in article 1. 15. 1, taking into account the principles referred to in paragraph 1. 1-3.



Chapter 4a tax Article. 17A. [obligation to submit a tax return for the acquisition of goods or property rights] 1. The taxpayers of the tax shall, subject to paragraph 2. 2 submit, within one month from the date of the emergence of tax liability, the competent naczelnikowi the IRS tax for the acquisition of goods or property rights according to the established pattern. To a tax return shall be accompanied by documents affecting the determination of the taxable amount.

2. the obligation to submit tax returns does not apply to cases where the tax is collected by the payee.

3. in the case of the acquisition of goods or property rights, not shown on the tax return, the taxpayer is required to make adjustments to the tax authority, which has tax, within a period of 14 days from the date on which it learned of their acquisition.

4. The proper Minister of public financies shall determine by regulation: 1) the pattern of the tax, as well as the specific scope of the data contained therein, taking into account in particular: (a)) first and last name (or company name) and the last address of the deceased, the donor or any other person from whom or which have been acquired goods or property rights, and its tax ID, b) data on the subject of taxation including the acquired goods and property rights, location of these things or exercise of property rights, along with their market value, and long and aggravating the burden acquired things and property rights, as well as expenditures made on things acquired by acquisitive prescription, c) taxpayers obowiązanych to submit a tax return, including names, surnames, addresses and tax identifiers, data underlying the assessment to the tax group referred to in article 14(2). 14, and the amount of the participation;

2) types of documents that should be attached to the tax return, taking into account the need to confirm the purchase of goods or property rights are listed in the tax return, a vendor title to these things or rights, the existence of debts and burdens, aggravating acquired goods or property rights, and by the acquisition by acquisitive prescription is to bear the expenditure for the purchaser during the course of the acquisitive prescription;

3) cases in which may be given by the joint tax return, and the procedure for the submission thereof, having regard to the need to simplify the tax proceedings and reduce the costs of its conduct.



Chapter 5 Article Contributors. 18. [obligations of contributors] 1. Notaries are liable to tax on donations made in the form of a notarial deed or in the form of unpaid abolition of joint ownership or settlement on the matter.

2. Agents shall: 1) keep a record of the tax;

2) download the tax upon the drawing up of a notarial act, subject to the provisions of paragraph 2. 3.

3) deposit to the account of the tax collected the tax office, which directs the Chief of tax authority competent for the sake of the payer, within 7 day of the month following the month in which the tax has been collected, as well as pass on that date, a statement of the amount collected and paid by the payer of the tax according to the formula, together with information on the amount of the tax to the municipalities;

4) pass within the time limit referred to in paragraph 3, the competent tax office naczelnikowi due to the headquarters of the payer, copies of deeds drawn up for activities for which they are liable to tax.

3. In the case referred to in article. 12 the notary does not calculate and does not charge tax.

4. (repealed).

5. The proper Minister of public financies shall determine by regulation: 1) how to get the tax payers, including, in particular, activities relating to the collection of the tax, the extent of the teachings given to taxpayers and tax register, 2) model of the Declaration referred to in paragraph 1. 2, paragraph 3, and the specific scope of the data contained therein, including, in particular, the data of the payer, the amount of the tax collected for the month in question, the amount of the withheld remuneration in respect of the collection of the tax and the amount paid in tax naczelnikowi tax office, 3) how to draw up information about the total amount of tax payable to individual municipalities – having regard to the need for the correct collection of the tax by the payers.

Article. 19. [obligation to inform the head of the IRS about payments made by debtors probate] 1. Deceased debtors or people who have claims arising out of (a further write), savings contributions on the basis of the available contribution in the event of death or redemption of units of an investment fund or an investment fund specialist open opened on the basis of the participant's disposal of these funds in the event of his death, are required to pass naczelnikowi to the competent tax office because of the place of residence of the creditor, made payments (debt recovery) and their height within 14 days from the date of payment.

2. (repealed).

3. (repealed).

4. the provision of paragraphs 1 and 2. 1 shall apply mutatis mutandis on the withdrawal by the heirs of debts in cash per for write, further recording or where there is an command.

5. persons who have committed to pay in violation of the provisions of paragraph 1. 1-4 be responsible jointly and severally with taxable tax liabilities to the amount of the sums paid.

6. If the subject of a notarial deed to be done, or the document to which the notary has to authenticate the signature, is to be the disposal of rights to drop or the disposal or load goods or property rights obtained title, referred to in article 4. 1, a notary may perform these actions only with the prior written consent of the head of the tax office or on presentation of a certificate issued by the head of the tax office attesting that the acquisition is exempt from the tax, the tax has been paid or tax expired due to aging.



Chapter 6 transitional and final provisions Article. 20. [the provisions repealed] repealed the Act of 19 December 1975 on the inheritance tax and gift tax (Journal of laws No. 45, item 228).

Article. 21. [entry into force], the Act shall enter into force on the date of the notice and shall also apply to proceedings instituted before its entry into force, any final decision.

[1] on the basis of the judgment of the Constitutional Court dated 4 June 2013 (OJ poz. 692) article. 4A paragraphs 1 and 2. 1. the following paragraph 1 applicable from 1 January 2007 to 31 December 2008, in so far as it provides for the monthly filing deadline the competent tax office naczelnikowi the acquisition of property by inheritance or property rights by the spouse, descendants, ascendants stepchild, sibling, the stepfather and stepmother, is incompatible with the wywiedzioną of the article. 2 of the Constitution of the REPUBLIC the principle of trust to the State and not by statute law.

[2] Article. 4A paragraphs 1 and 2. 1. the following paragraph 2 established by the article. 2 of the law of July 12, 2013, amending the law on payment services and certain other laws (OJ reference 1036). The amendment entered into force on 7 October 2013.

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