Polish inheritance law and donations procedures are undergoing fundamental transformationwhich has the chance to free millions of Polish families from exterminating bureaucracy. This is simply a real breakthrough in 1 of the most complicated areas of taxation law in the country. president Andrzej Duda signed August 1, 2025 a groundbreaking amendment of the inheritance and donation taxation law, and its entry into force will take place in a twelve days from the authoritative announcement. This revolutionary change could mean the end of long-term battles with taxation offices and notaries for hundreds of thousands of Poleswho have so far had to go through absurdly complicated procedures to sale property inherited from their loved ones.
End of problem in the Offices: What Changes for the Deceasers?
The current legal strategy has created unimaginable difficulties for average citizens. After the death of parents, grandparents, or another relatives, they had to get a peculiar certificate from the taxation office to sale the inherited property. This paper was to confirm that the inheritance taxation was regulated, expired or cancelled. This seemingly simple request frequently meant multi-month or even several-year procedures, many visits to offices, submission of additional papers and waiting for administrative decisions, which effectively blocked the planned sale.
New government introduces a breakthrough simplification. People inheriting property from their immediate household – i.e. parents, grandparents, siblings or spouses – will no longer gotta submit any certificates from the taxation office to the notary. This change is peculiarly crucial due to the fact that inheritances and donations from the closest household are in the Polish taxation strategy completely exempt. The request to present certificates was so de facto formalism, which did not service any substantive purpose, but simply complicated the lives of citizens and slowed down the trading of real estate.
Private Pensions: immense Simplification for Donors and Beneficiaries
The amendment besides includes crucial simplifications in the area of private pensions, which are an increasingly popular form of financial safety for older people and a way of transferring assets between generations. The current strategy required the donor and the individual receiving the private pension to submit monthly taxation returns for each single instalment transferred under the pension contract. This generated a immense amount of documentation and required systematic monitoring of taxation obligations throughout the duration of the contract.
New provisions dramatically simplify this process. They introduce the rule of 1 taxation return and 1 taxation payment calculated on the basis of the full value of all benefits to be paid in the form of a monthly pension throughout the duration of the contract. This solution not only eliminates monthly bureaucracy, but besides allows better financial planning and reduces the hazard of formal errors. In the case of fixed-term pension contracts, which is common practice in the case of maintenance pensions for older people, the taxation calculation will be based on the estimated value of the pensions to be transferred during the 10 years. This time position has been chosen as typical of most of these contracts and allows for a fair estimation of the taxation burden.
Practical Consequences: Who Gains Most and What Are the Terms?
The applicable consequences of the changes will be felt by a wide scope of Polish society, especially by mediate and older people, who frequently inherit properties from their parents. For many families, especially those with modest income, the sale of inherited property may be the only way to get funds to cover the ceremony costs, pay the deceased's debts or satisfy his own material needs. The elimination of bureaucratic barriers in this process has real importance for their economical situation.
However, a key condition for utilizing fresh simplified procedures is the appropriate notification of the inheritance or donation in due time to the applicable taxation authorities. Persons receiving a decrease have six months from the date on which the court ruling on the acquisition of the inheritance was finalised to the competent taxation office. In the case of donations, the six-month period shall number from the time of receipt of the donation. This notification, although inactive mandatory, is much simpler than erstwhile procedures and does not require complex taxation returns or requests for exemption.
There are besides notaries whose work will become more effective and little formal, which may translate into shorter waiting dates visits and possibly lower costs of services. taxation offices, which have so far had to issue thousands of certificates per year, will be able to redirect their staff and financial resources to another more substantive tasks, improving the quality of service for taxpayers.
Poland on the Road to Modernity: Why This Change Is Key?
The social importance of the amendments goes far beyond their direct impact on administrative procedures. Simplification of inheritance law and donation procedures can contribute to increasing property mobility in the Polish economy and facilitate intergenerational transfers of capital. erstwhile legal procedures are complex, many people quit optimal financial decisions, resulting in waste of resources and reduced improvement opportunities.
The economical consequences of simplification of inheritance law may besides be crucial for the Polish real property market. Eliminating bureaucratic barriers to the sale of inherited properties can increase the liquidity of this market and accelerate the turnover of assets. Many inherited properties stay unused or misused for years mainly due to complex legal procedures, which is simply a waste of valuable housing resources.
Legal aspects of the amendment indicate a wider trend of simplification of Polish law and elimination of unnecessary formalism. global comparisons show that Poland is gradually approaching the standards in the countries with the most friendly legal systems, where bureaucracy is minimized on matters without circumstantial state control. The Nordic countries and any Anglo-Saxon economies have been applying the rule that administrative procedures should be as simple as possible.
Short, barely 14-day vacatio legis, shows the urgency attributed to these amendments by the legislator. This besides means that those planning to sale inherited properties in the close future should consult without hold notaries or lawyers to guarantee that they can already usage simplified procedures.
President Duda's signature of the amendment of the inheritance and donation taxation law constitutes an crucial step towards modernising the Polish legal strategy and adapting it to the needs of modern society. This change, although seemingly technical, will have a real impact on quality of life millions of Poles and the efficiency of the functioning of the Polish economy in areas related to the circulation of assets and intergenerational transfers.
Continued here:
Deductions and donations without bureaucracy. Millions of Poles will be relieved in 14 days!
