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Restoring deadlines in inheritance and gift tax

The new act makes it easier for people who missed the deadline to report inheritance or gifts. The lost deadline can be restored if the delay was not the taxpayer's fault. The changes also affect people inheriting abroad.
Key points
Possibility to restore the deadline for reporting inheritance or gifts – just prove the delay was not your fault.
New rules for calculating the deadline to file a tax return – one month from the final refusal to restore the deadline.
Recognition of foreign documents confirming inheritance acquisition – facilitation for heirs from other countries.
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VOTING RESULTS
2025-11-21
For 440
Against 0
Abstain 0
Full voting results open_in_new
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Status:
Became Law
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Additional Information
Rządowy projekt ustawy o zmianie ustawy o podatku od spadków i darowizn.
Print number: PROJEKT USTAWY 1837
Process start date: 2025-10-16
Voting date: 2025-11-21
Voting no: 45
System Note: Lustra is free, publicly auditable civic infrastructure, with full source code available on GitHub. You are reading sterilized legislative data, processed by our radical neutrality engine to strip political spin and retain factual mechanics. We process only official government data. Original documents remain the authoritative source, always verify them if you can.
Summarized by: kimi-k2.5
Source data: api.sejm.gov.pl
AI work logs for this document launch
Summary & Status

Key Questions about Restoring deadlines in inheritance and gift tax

A structured overview of the legislative process, official sources, status and civic context.

What is the official ID of this bill?

The official print number for this legislation is PROJEKT USTAWY 1837.

When did the legislative process begin?

The process officially started on 2025-10-16.

What are the main provisions?

Key points include:

  • Possibility to restore the deadline for reporting inheritance or gifts – just prove the delay was not your fault.
  • New rules for calculating the deadline to file a tax return – one month from the final refusal to restore the deadline.
  • Recognition of foreign documents confirming inheritance acquisition – facilitation for heirs from other countries.

What is the specific legal status?

The current status is Became Law.

Where can I read the full text of this legislation?

The full official text is available at: View full text

Where is the official voting record?

The official roll call vote is recorded at: voting record

What is the latest detailed status?

The latest detailed status is: Uchwalono

Is this summary verified?

Yes. This content was analyzed by AI and verified by the Lustra Judge System on 2026-09-22.

Analysis and Potential Impact of PROJEKT USTAWY 1837

We don't know, that is up to you to decide. Summarizing raw data with AI is fundamentally different from predicting socio-economic outcomes. As of 2026, we believe impact assessment strictly requires a human in the loop to verify and judge. Review our public AI processing logs for full transparency, and use Lustra to track active legislation for instant status push notifications.

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