The Provincial Administrative Court in Warsaw concluded that the choice of the method of taxation of income from the activity of a linear tax is a right which is subject to succession. This position was confirmed by the NSA.
The case started with 7 June 2022 The Supreme Administrative Court dismissed the cassation complaint of the tax office, which refused the taxpayer the right to a linear PIT rate. The request for interpretation was reviewed. It meant that in July 2018 A woman with a sister took her father's inheritance. The inheritance department has not yet been carried out. The most important issue is that the deceased was a partner of the limited partnership and included its rights and obligations in the company.
Expression of interest in liner taxation
Father of the heir in January 2017 made an effective statement on the choice of business income taxation at the rate of linear tax 19% Daughter of the deceased in August 2018 has submitted to the tax office a letter stating that, on the date of the opening of the inheritance, it takes over the right of the successionor to tax PIT's linear income relating to participation in the company and chooses this method of taxation. She also informed that she intended to continue her business after her late father associated with participation in the company.
Rules for indicating forms of taxation
Fiscus did not confirm to the heir that she acquired the right to tax 19-percent PIT. He pointed out that it was necessary for the taxable person to make a declaration of his choice to tax the income from his activities. In the event of the start of its conduct during the tax year, a written declaration of selection shall be made by the day preceding the start of that activity, but not later than the date of receipt first revenue.
Contraindications notified by the tax
According to officials, the woman did not make a statement on the choice of this form of taxation on time. In their assessment, it should be submitted no later than the date of accession. It was noted that the taxpayer has the right to change the tax treatment in subsequent years.
The heir has challenged this interpretation. The Provincial Administrative Court in Warsaw concluded that the choice of the method of taxation of income from the activity of a linear tax is a right which is subject to succession. That position was confirmed by the NSA.