Large changes in donation tax
– This is a tradition, a very good tradition, another deregulation package – said Donald Tusk during the meeting of the Council of Ministers. During them row adopted another package of six deregulation laws, including changes on inheritance and donation tax, which, in a nutshell, are to simplify their settlement. They were complicated by a resolution of the Supreme Administrative Court of March 31, 2025, which increased the obligations of taxpayers and offices.
Old rules are coming back
Before the resolution of the Supreme Administrative Court, the provisions allowed for “one -time settlement tax In the case of repetitive benefits, such as pensions. “The sum of benefits was then the basis for taxation, but the Supreme Administrative Court decided that the pension should be taxed each time. Taxpayers had to submit many tax returns, and offices to start several proceedings. “Thanks to the adopted solutions, you will not have to submit a tax return in this matter every month,” emphasizes the Council of Ministers. The provisions before March 31 were restored.
There will be one exception
This means that only in exceptional situations, if the value of benefits cannot be determined or estimated, The tax will be settled after each benefit. In the event that the total value of benefits is known at the time of their establishment – the tax will be paid once. And even when the total value of benefits is unknown, but it can be estimated – the tax office will accept its substantiated value and allow one -off settlement. Of course, this is done with the consent of the taxpayer.
More changes are coming
Several completely new recipes were also introduced. “Procedures related to trading in assets that were acquired as a result inheritance or in another free way. “You will no longer need to submit to the notary certificate of the Head of the Tax Office on paying tax or release from it when making such property on the basis of a notarial deed, “says the government. This is to reduce formalities for both sides.
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