Act of 26 January 2023 amending laws to remove unnecessary administrative and legal barriers (Journal of Laws, item 803) introduces several dozen legal changes, including new rules on the taxation of donations from many people, and also raises the income threshold for so-called unidentified activities.
Higher tax-free amounts in donations and inheritances
The Act increases inheritance and gift tax free amounts for individual tax groups respectively by 12-multiple, 9-multiple and 6-multiple minimum wage for the work in force 2022 The legislator differentiates the tax-free amount in each tax group depending on whether the acquisition of property and property rights subject to taxation has occurred from one Or a lot of people. The Act provides for the settlement of the tax-free amount over a five-year cycle. The five-year period will be calculated from 1 July 2023 Consequently, the acquisition of property and property rights of a pure value exceeding a period of time will be exempt from inheritance and donation tax 5 year amount:
- 36,120 PLN from one person or 108,360 PLN from many people – if the buyer is a person included in the first tax group;
- 27,090 PLN from one person or 81,270 PLN from many people – if the buyer is a person included in the second tax group;
- 18,060 PLN from one person or 54,180 PLN from many people – if the buyer is a person included in the third tax group.
Unseen activities
The Law of Entrepreneurs raised the amount of revenue to which it is possible to carry out so-called unidentified activities. Income threshold up to the height has been raised 75% minimum wage for work. At present, the Act provides for half of this remuneration, which is not exceeded when it meets the condition of non-execution of economic activity in the last period 60 months, means the absence of an application for entry in the Central Register and Information on Business Activity.
Exception to the principle of dual-institutability
As regards the Code of Administrative Procedure, the Act provides for the finality of the decision issued in first the instance from which the authority has waived its justification on account of the party’s full request.
Consequently, a party who receives a decision in accordance with its request will not have to wait for the expiry of the time limit for the appeal to become final or to take additional steps to effectively submit a declaration of waiver of the right to appeal.
The Act therefore provides for an exception to the principle of dual-instance administrative proceedings, while leaving the possibility of a decision being raised by administrative court. The Act also introduces the possibility of waiving the right to appeal the decision even before the start of the deadline for its submission.
Weapons and Ammunition Act
The Act amends the Act on Arms and Ammunition by defining a circle of entities that will be able to obtain a gun permit for the purposes of personal protection, persons and property because of ‘the desire to strengthen the defence capacity of the Republic of Poland declared by that person’.
This mandate will apply to police officer, Internal Security Agency, Intelligence Agency, Military Counterintelligence Service, Military Intelligence Service, Central Anti-corruption Office, State Protection Service, Border Guards, Marshal Guards, Customs and Tax Service, Prison Service, Officer of another state armed formation and professional soldier of the Armed Forces of the Republic of Poland, if he has assigned service weapons, and a person serving territorial military service at least two years.
The Act also provides for the exemption of persons with a gun permit issued for hunting purposes from the obligation to present what 5 years to the authority of the Police medical and psychological certificate.