Inheritance / Gift Tax in Poland

• In Poland, there is an inheritance tax and a tax on gifts.
• For a Polish resident, the tax liability is on assets both in Poland and outside.
• For a foreign resident, the tax liability is in respect of assets that are located in Poland.
• When either the testator / the donor of the asset or the recipient / heir is not a Polish resident, there is an exemption from the payment of tax.
• The percentage of tax payable is between 3% and 20%.
• The percentage depends on the relationship of the heir / recipient of the gift to the testator / donor and the value of the asset.
• As a general rule, the closer the relationship, for instance that of a spouse, son or daughter, the lower the rate of tax payable.
• There is a basic sum that is exempt from tax, depending on the type of asset.
• There is an exemption for a group of assets such as antique art, farms and more, subject to certain conditions.
• The tax liability is imposed on the heir / recipient of the gift. The donor of a gift is also liable for tax.

Real Estate Taxes in Poland

• Real estate tax applies to all sectors, including individuals and public bodies.
• The tax is levied on non-agricultural buildings and plots.
• Some local authorities allow a reduction of up to 50%.

Agricultural and Forestry Tax in Poland

• Agricultural tax - The tax imposed takes three main factors into consideration:
  The area of the land.
  The type of agricultural crops
  The area in which the land is located.
• Forestry tax - Imposed according to similar principles while here the type of tree and its value is also examined.