The aim of the draft amendments to the inheritance and donation tax law is to simplify the trading of assets acquired through inheritance or donation, and to minimise the administrative barriers associated with this process. The project focuses on those in the immediate family circle and on simplifying the rules on the accounting of recurring benefits such as pensions.
These changes form part of the implementation of Pillar VI of the economic plan 2025, entitled “Poland. Year of breakthrough”, which aims to deregulation, reduce operating costs and improve the transparency of the tax system. In particular, the aim is to eliminate unnecessary administrative procedures, which is to simplify taxpayers' lives and reduce the bureaucratic burden.
Main assumptions of the project:
Elimination of the obligation to obtain a certificate – the proposed changes show that persons acquiring assets from the nearest family, which are exempt from inheritance and donations tax, will no longer have to apply for a certificate from the Chief of the Tax Office. This certificate, which confirmed the tax exemption, in the case of the trading of property by notarial act or other legal acts, will be abolished, which will simplify the whole procedure.
Simplification of the rules on the taxation of pensions as a result of the resolution of the Supreme Administrative Court of 31 March 2025 (reference no. III FPS 5/24), the tax authorities' existing line of interpretation for the taxation of recurring benefits, such as pensions, has been amended.
The new interpretation requires the value of the pension to be determined on the basis of its amount as it is implemented and not the pre-established value of the benefit. Thus, persons receiving such benefits will be required to submit tax returns after each performance.
Problems with the new NSA resolution:
Although these changes aim to simplify procedures, the introduction of an NSA resolution in practice results in increased bureaucratic responsibilities for both taxpayers and tax authorities. The new interpretation leads to the need to submit tax returns after each benefit, which, in the case of pensions established for members of the immediate family, may result in a loss of the tax exemption if no appropriate notification is submitted.
The proposed changes are intended to eliminate excessive administrative burdens, particularly for those who are beneficiaries of family and inheritance benefits, but also to offset the effects of the above-mentioned resolution of seven judges. With these solutions, the process of trading assets acquired by inheritance or donation is to become more transparent and the procedures themselves – less time-consuming and costly.