Finanse gospodarstw rodzinnych w świetle podatku od spadków i darowizn
Family Finances in the Light of Inheritance and Donations Tax

Summary/Abstract: The purpose of this publication is to present the essence and impact of the inheritance and donations tax to family (household) finances. The Act on inheritance and donation tax will be analyzed to achieve this goal. The structural elements of the tax will be discussed, taking into account their impact on household finances. The detailed analysis will be subject to the moment when the tax obligation, the tax rate, and tax exemptions are met. The publication will use individual interpretations of inheritance and donation tax matters that can help resolve the decision problems that households may face. Another important element will be to raise issues regarding the specific powers of tax authorities to not declare inheritance, donations and the ability to determine the market value of acquired property or property rights.

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