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Tax on inheritance and donations. There are new limits! Not everyone has to follow them

Mar 19, 2023 , , , ,

Tax on inheritance and donations should be paid by people who have acquired assets as an inheritance or donation, and its amount is higher than the amount constituting a tax -free value.
Thanks to favorable changes, more people will be released from it.
All thanks to higher limits.


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higher tax -free amounts in the case of inheritance and donations.
How much are they?

in accordance with art.
14 inheritance and donation tax is determined on the basis of the buyer’s belonging to the tax group, i.e.:

  • the first group to which the spouse belongs, the introductory, descendants, as well as siblings, stepchildren, daughter -in -law, son -in -law, stepfather, stepmother and in -laws.
  • II group, which includes descendants of siblings, parents’ siblings, descendants and spouses of stepchildren, spouses of siblings, siblings of the spouses, spouses of the siblings of spouses, spouses of other descendants.
  • III group, or other buyers.

Importantly, the tax is not subject to a donation that does not exceed a specific amount.
Pursuant to the ordinance of the Minister of Finance, from October 13, 2022 , higher amounts of inheritance and donation tax apply. What do they look like now?

  • PLN 10,434 instead of PLN 9637 in the first tax group,
  • PLN 7,878 instead of PLN 7276 in the 2nd tax group,
  • PLN 5 308 instead of PLN 4,902 in the III tax group.

This means that the recipient must pay tax when the value of the donation exceeds the amount.
However, it should be borne in mind that when calculating it, all donations received from one person are added within 5 years preceding the year of receiving the last of them .
Remember that when you have made a contract with a notary public, you pay tax with him, or you are released from it.

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Who belongs to the zero tax group?
In these cases, you are exempt from tax

In addition, there is also the concept of zero tax group.
We include the closest family from the first group.
to take advantage of the exemption from the fee when you exceed PLN 10,434 you must submit to the tax office the SD-Z2 form.
You can do it in person or online within 6 months.

The case looks a bit different in the case of a cash donation above PLN 10,434.
It can be exempt from tax if two more conditions are met:

  • The donation will be reported to the tax office within 6 months of receiving it.
  • In addition to the SD -Z2 application/' target='_blank'>application – receiving money will be documented in the form of e.g. confirmation of a bank transfer or postal transfer.

while the first condition does not cause reasons, it is different with the second.
It often happens that, according to the tax office, a donation from loved ones in cash does not meet the second requirement.
Even if the recipient pays her to the account.

an additional PLN 200 to retirement every month and life.
Who will receive them?

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