Poland inheritance and gift tax exemption rules

In Poland, members of the closest family (Group 0) can benefit from full exemptions on inheritance and gift taxes, regardless of the amount, provided they meet specific legal requirements and deadlines.

To maintain this exemption, individuals must file the SD-Z2 form with the appropriate tax office within six months of the tax obligation arising, such as after a court ruling on inheritance or the receipt of a gift. Failure to meet this deadline results in the recipient being classified under the first tax group, making them liable for progressive tax payments.

For gifts, the Ministry of Finance notes that the tax-free threshold for the first tax group is 36,120 PLN. This limit applies to the total value of acquisitions from the same person within a five-year period. To ensure eligibility for exemptions, monetary gifts should be documented through bank transfers, payment accounts, or postal transfers rather than cash to avoid complications.