Have you received an inheritance or a gift? Find out how tax groups work, which amounts are tax-free, and when you can benefit from an exemption.
The death of a loved one is a difficult moment that brings not only emotional but also formal obligations. One of them is settling the inheritance and gift tax – a levy that surprises many people with its complexity. The regulations differentiate the tax burden depending on the degree of kinship, the value of the estate, and the fulfilment of specific formal conditions. In this article we explain how tax groups work, which amounts are tax-free, and when an heir can benefit from a full exemption.
The inheritance and gift tax is governed by the Act of 28 July 1983. It covers the acquisition of ownership of property and property rights by way of inheritance, bequest, further bequest, testamentary instruction, gift, donor's instruction, acquisitive prescription, gratuitous dissolution of co-ownership, reserved share (zachowek), or gratuitous annuity. The taxpayer is the person who acquires the estate. The tax obligation arises, as a rule, at the moment of acceptance of the inheritance, when the court's decision becomes final, or when the notarial deed of certification of inheritance is registered. The tax is settled at the tax office (US) competent for the acquirer's place of residence.
The amount of tax depends primarily on the tax group to which the acquirer belongs. The Act distinguishes three groups: • Group I – spouse, descendants (children, grandchildren), ascendants (parents, grandparents), stepchild, son-in-law, daughter-in-law, siblings, stepfather, stepmother, parents-in-law. • Group II – descendants of siblings (nephews, nieces), siblings of parents, descendants and spouses of stepchildren, spouses of siblings and siblings of spouses, spouses of other descendants. • Group III – all other persons, including unrelated individuals. The more distant the kinship, the higher the tax rates and the lower the tax-free amounts. Before starting the settlement process, it is worth establishing precisely which group you belong to.
Every acquirer is entitled to a tax-free amount, determined separately for each person and each group. In 2026 the following limits apply: • Group I – PLN 36,120. • Group II – PLN 27,090. • Group III – PLN 5,733. The tax-free amounts are aggregated with the value of property acquired from the same person during the 5 years preceding the most recent acquisition. This means that gifts received gradually from one person accumulate and may exceed the limit, giving rise to a tax obligation. It is advisable to keep records of such transactions in order to avoid unpleasant surprises during a tax audit.
Immediate family members may benefit from a full exemption from tax, regardless of the value of the inheritance or gift. This applies to the so-called zero tax group, which includes: • spouse, • children, grandchildren, and further descendants, • parents, grandparents, and further ascendants, • stepchild, • siblings, • stepfather and stepmother. The condition for benefiting from the exemption is submitting form SD-Z2 to the competent tax office (US) within 6 months of the date on which the court's decision on acquisition of the inheritance becomes final, or from the date on which the notarial deed of certification of inheritance is registered. Failure to meet this deadline results in the loss of the right to the exemption and the obligation to pay tax under the general rules.
If the acquisition of property exceeds the tax-free amount and the acquirer does not qualify for the zero tax group, they must file tax return SD-3. The deadline is one month from the date on which the tax obligation arises. The return must include: 1. Details of the acquirer and the transferor. 2. The title of acquisition (inheritance, gift, other). 3. A description and the market value of the acquired property. 4. Previous acquisitions from the same person within the past 5 years. The tax office (US) issues a decision specifying the amount of tax due. It is worth arranging a valuation of real estate or movable property by a certified appraiser, as the tax authority may challenge a value declared independently.
In practice, heirs make several recurring mistakes: • Missing the 6-month deadline for filing SD-Z2 and losing the tax exemption. • Failing to account for previous gifts when calculating the tax-free amount limit. • Understating the market value of the property – the tax office may appoint its own expert and charge interest on arrears. • Incorrectly determining the tax group, resulting in the application of wrong tax rates. • Failing to report the acquisition of property at all, when the acquirer incorrectly assumed that the value falls within the tax-free amount. Each of these mistakes can lead to additional costs and an explanatory proceeding before the tax office (US).
The inheritance and gift tax can be surprisingly complex – the degree of kinship, the value of the estate, the history of previous gifts, and compliance with official deadlines all matter. A formal error can cost you the right to an exemption. If you have just received an inheritance or are planning a gift and want to be sure that everything is settled correctly, contact the Danexis team – tel. +48 780 760 666 or kontakt@danexis.pl. We will help you assess the situation and take care of all the formalities.