In 1 of the most fresh judgments, the ultimate Administrative Court dealt with the case as regards the relief of the acquisition by inheritance of the property by persons included in the 3rd taxation group.
Tax credit
Tax on inheritances and donations – although somewhat little popular than income taxation or taxation on goods and services – besides causes problems for both taxpayers and authorities, especially in terms of taxation relief. While there is no greater uncertainty about relief for the immediate family, it is different with another reliefs that taxpayers frequently do not really know about.
According to Article 16 paragraph 1 point 3 of the Act on inheritance taxation and donations, in the case of acquisitions of property by inheritance of, inter alia, residential premises by a individual belonging to the 3rd taxation group, the taxable amount does not include the pure value of the inheritance up to a full amount not exceeding 110 m2 the useful area of this residential premises (or buildings). The condition for the benefit of this relief is, inter alia, that the heir of the 3rd taxation group of care for the required heir, on the basis of a written contract with a notarially certified signature, for at least 2 years from the date of certification of the notary’s signatures. Simple? Turns out, not exactly.
Case before the Authority
Disputes over the right to the above relief most frequently concern the issue of proving custody. 1 of them active a payer who inherited a cooperative property right and a share of the property. It asked the authority whether it had the right to benefit from the indicated relief in connection with the provision of inheritance care. This was confirmed by his will and by his power of lawyer to carry out all legal acts and to deal with the interests of life in the form of a 2011 notarial act. The only missing paper was a custody agreement. However, the female pointed out that the fact of care confirms sufficiently the will and the power of lawyer in question.
Fiskus considered that the conditions resulting from the provisions were not met – they explicitly mention a written care agreement with notarized signatures. In the absence of specified a document, the authority refused to grant taxation relief to the taxpayer.
Administrative courts — divergent positions
The payer disagreed with this position of the body and the case went to the Provincial Administrative Court in Krakow. However, the court besides considered that, despite the fact that the care lasted more than 2 years, it was not entitled to a simplification in inheritance and donation tax. There is simply a deficiency of the paper indicated in the Act confirming the exercise of this care – that is, a written contract with notaries certified.
The case went to the ultimate Administrative Court. Here was a judgement beneficial to the heiress, giving hope to another taxpayers who would find themselves in a akin situation. The NSA indicated that, in principle, the specified care of the contract does not entitle the heir to benefit from the relief referred to in Article 16 paragraph 1 point 3 of the Act on inheritance taxation and donations. However, in this case, care was not carried out implicitly, but could be confirmed by 2 papers in the form of notarial acts—the will and the power of lawyer to represent the heir and to carry out on his behalf any legal activity related to the management of the estate.
The ultimate Administrative Court stressed that the existence of 2 notarial documents, regardless of the actual care provided, is simply a key component in this matter. He besides felt that it was not essential to adhere strictly to the literal wording of the provisions referred to in the written care agreement, since it was confirmed by another papers drawn up in the form of notarial acts. In specified a situation, the logic must besides be followed, not only by the strict wording of the rules.
Other judgments
The NSA has already spoken on the issue of care, since this wording is the most common bone of disagreement (as well as its confirmation, as shown by the case described above). In another rulings, the court pointed out, among others, that care should not be limited to basic needs specified as food, medical care or basic life functions.
Important! According to the NSA, support or assistance is equally crucial and recognised as providing care.
As you can see, the NSA interprets in a somewhat different way the rules on this simplification in inheritance and donation tax. This shows that it is worth fighting for its own, despite a different fiscal position.
Judgment of the ultimate Administrative Court of 6 May 2025, No. III FSK 64/24
In case of doubt, it is worth consulting a lawyer to avoid unnecessary disputes.The information on the website is simply a description of the legal position at the date of publication and is not a legal advice on an individual case. The legal position of publication may change. The law firm is not liable for utilizing an alert to solve legal problems.
You have questions or request aid – welcome to contactOh, my God!
How to certify care to be entitled to inheritance taxation relief1 June 2025
In 1 of the most fresh judgments, the ultimate Administrative Court dealt with the case as regards the relief of the acquisition by inheritance of the property by persons included in the 3rd taxation group.
A collision with the Ukrainian? Watch out for the fake Green Cards!31 May 2025
A reader came to our editorial board, who participated in a seemingly typical road collision in Jelenia Góra – at the intersection of Kiepura and Wojciech Kilar streets, where recently
What rights and obligations do parents have toward their kid after they leave?31 May 2025
Divorce is not the end of parenting. On the contrary, it is simply a minute erstwhile parental work gains a fresh dimension. The provisions of the household Code are crucial in the Polish legal order
Legal basis:
Read more:
How to certify care to be entitled to inheritance taxation relief
