This is general information, not tax or legal advice. Inheritance rules are complex and personal. Consult a tax adviser or notary about your case.
What is taxed
Poland taxes inheritances and gifts received by individuals. The amount of tax depends on the value received and, crucially, the relationship between the giver and the recipient, which determines the tax group.
Tax groups
Recipients fall into groups based on closeness of relationship. Closer relatives benefit from higher tax-free amounts and lower rates, while unrelated recipients pay more.
- Group I: closest family, including spouse, children and parents.
- Group II: more distant relatives.
- Group III: unrelated persons.
The close-family exemption
The closest relatives, often called group zero, can be fully exempt from tax on inheritances and gifts, provided they report the transfer to the tax office within the required deadline. Missing the deadline can forfeit the exemption.
Thresholds and rates
Each group has a tax-free threshold; only value above it is taxed, on a progressive scale that rises with the amount and the distance of the relationship. Reduced rates apply to closer groups.
- Tax-free thresholds vary by group.
- Progressive rates above the threshold.
- Higher rates for unrelated recipients.
Reporting
You generally file a declaration with the tax office and, for the close-family exemption, do so within the set period. Notaries report inheritances handled by deed. Keep documentation of values and relationships.
Frequently Asked Questions
What determines the tax?
The value received and the relationship between giver and recipient, which sets the tax group.
Are close relatives exempt?
The closest family can be fully exempt if they report the transfer within the deadline.
How many tax groups are there?
Three main groups, plus a close-family group zero that can be exempt.
Is everything taxed?
No, only the value above the group's tax-free threshold is taxed.
What if I miss the deadline?
You can lose the close-family exemption and become liable for tax.
Do unrelated recipients pay more?
Yes, group III faces higher rates and lower thresholds.
How do I report?
By filing a declaration with the tax office within the required period.
Do notaries report?
Yes, inheritances and gifts handled by notarial deed are reported by the notary.
Are gifts treated like inheritance?
Largely yes; the same group system and thresholds apply.
Should I keep records?
Yes, keep proof of values and relationships to support any exemption.