On October 14, 2025, the Council of Ministers approved a draft amendment to the Inheritance and Donation Tax Act. The reform aims to simplify procedures, enhance taxpayer protection, and allow for the retention of tax exemptions in cases where filing deadlines were missed through no fault of the taxpayer.
Reinstatement of the inheritance or donation notification deadline
The key element of the amendment is the introduction of the possibility to reinstate the deadline for submitting an asset acquisition notification, which determines the right to a tax exemption. This change will apply to all types of asset acquisitions subject to inheritance and donation tax, including:
- Exemptions for immediate family members (the so-called zero tax group),
- Exemptions for the acquisition of a business from a deceased individual.
As a result, if a beneficiary or heir can prove that the delay in submitting the required notification occurred without their fault, they will still retain the right to a tax exemption.
Until now, the law did not allow for such flexibility — missing the deadline automatically led to the loss of the exemption and the obligation to pay tax.
Stronger taxpayer protection in proceedings
The amendment also introduces a new protective mechanism: if the tax office refuses to reinstate the deadline but an administrative court later rules in favor of the taxpayer, the tax authority’s decision can be overturned, and the proceedings dismissed. Currently, even a favorable court ruling does not automatically restore the right to the exemption.
Clarification of the moment when the tax obligation arises
Another important change is the clarification of the moment when the tax obligation arises in inheritance cases. Under the new rules, the obligation will arise only once:
- the court’s decision confirming inheritance becomes final,
- the notarial deed of inheritance is registered, or
- the European Certificate of Succession is issued.
This change will give taxpayers more time to file their tax declarations, as the current regulations effectively forced them to act before their inheritance rights were formally confirmed.
The draft amendment will soon be submitted to the Sejm. The government plans for the new provisions to enter into force in the first half of 2026.
Disclaimer: The information contained in this publication is provided for informational purposes only. It does not constitute financial or any other form of advice, is of a general nature, and is not directed to any specific recipient. Before using this information for any purpose, independent advice should be sought.
