What is the official ID of this bill?
The official print number for this legislation is PROJEKT USTAWY 1837.
Changes in inheritance and gift tax: deadline restoration and new rules
This law allows taxpayers to request the restoration of deadlines for reporting the acquisition of property or property rights to the tax office, provided they can demonstrate that the delay was not their fault. It also changes when the tax obligation arises for inheritances, aligning it with various forms of inheritance confirmation, including documents issued by foreign state authorities. For citizens, this means more flexibility and a chance to avoid negative consequences for late reporting, but also new deadlines for filing tax returns.
Key points
Possibility to restore the deadline for reporting the acquisition of property or property rights if the taxpayer demonstrates the delay was not their fault.
Tax obligation for inheritance arises upon the final court decision confirming the acquisition of the inheritance, registration of the inheritance certificate, or issuance of the European Certificate of Succession.
Registration of the inheritance certificate also includes the issuance of a document confirming the acquisition of the inheritance by a foreign state authority other than a court.
New deadline for filing tax return: one month after the reporting deadline expires, or one month after the decision refusing the restoration of the deadline becomes final.
New rules apply to acquisitions after the law takes effect and to earlier ones if the reporting deadline has not yet passed.
100%
VOTING RESULTS
2025-11-21
For
440
Against
0
Abstain
0
Status:
Became Law
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