Offer for individual clients

Konsultacje z doradcą w zakresie podatku od spadku i darowizn

We provide consultation and prepare settlement statements associated with obtaining gifts (SDZ-2) or inheritances (SD-3) for the relevant Tax Office. Upon request, we can send the prepared settlement electronically to the email address provided, together with instructions as to the further steps to be taken in the case, or, on the basis of a power of attorney, apply on your behalf in the Tax Office and, if necessary, provide additional clarification pending a decision terminating the proceedings.

Tax groups and gifts in the immediate family

A gift is an otherwise unpaid transfer of an asset to another person. This action incurs tax obligations in the form of the tax on inheritance and gifts. In this regard, there are three tax groups:
  • group I – to which belong: spouses and descendants (e.g. son, daughter, grandchildren, great-grandchildren), ascendants (e.g. A mother, father, grandparent) stepchildren, siblings. stepfather, stepmother, in-laws,
  • group II – includes descendants of siblings, siblings of parents, spouses and descendants of stepchildren, spouses of siblings and siblings of spouses, spouses of siblings, the spouses of siblings of spouses, and the spouses of other descendants.
  • group III – others

Group I includes the so-called ‘Group 0’, including:
  • spouses
  • descendants (e.g. son, daughter, grandchildren, great-grandchildren),
  • ascendants (e.g. a mother, father, grandparent),
  • siblings
  • stepparents

People outside the ‘zero’ tax group above must pay tax to the Tax Office when receiving a gift or inheritance. Following the submission of a declaration, and after conducting proceedings, the Director of the Tax Office will issue a decision containing a calculation of the tax payable, including the tax-free amount and the tax scale. Then, within 14 days of receipt of the decision, the relevant amount of tax should be paid to the account of the Tax Office. Receipt of an inheritance or gift is tax-exempt for persons belonging to group zero above. However, the taxpayer must report the acquisition of assets with an SDZ-2 or SD-3 declaration. Failure to report the acquisition of property by an exempt person results in such gift or inheritance becoming taxable on general principles.

Deadlines for submitting documents

SDZ-2 – the gift declaration for taxpayers belonging to the ‘zero group,’ to be submitted within six months of receipt of the gift. Those not part of the ‘zero group’ must submit the document to the Tax Office within 1 month of the tax obligation, i.e. receipt of a gift. SD-3 – a declaration to be submitted within one month of the occurrence of the tax obligation, i.e. receipt of an inheritance (filing a declaration of acceptance of inheritance), legitimacy of a court ruling declaring the acquisition of inheritance, or registration by notarial act of a certificate of inheritance.

Legal basis

  • The Act of 28 July 1983 on inheritance tax and gift tax (unified text – Journal of Laws of 2015, item 86, as amended)
  • Regulation of the Minister of Finance dated 25 November 2015 on the collection of taxes from recipients of inheritances and gifts (Journal of Laws item 2004)

Documents and data needed to prepare an SDZ-2 settlement

  • documents confirming the gift, such as the gift agreement received and confirmation of receipt of the transfer of funds
  • in the case of the transfer as a gift of a car, other moveable asset, or real estate, please provide the address of the location of assets and the identification data thereof vehicle date, land register data, etc.
  • the personal data of the recipient – name, date of birth, parents’ names, tax number (NIP or PESEL), and current address
  • the personal data of the giver – name, date of birth, parents’ names, tax number (NIP or PESEL), and current address
  • contact information,
  • a power of attorney to represent you, if you wish to entrust us with carrying out the entire settlement procedure

Documents and data needed to prepare an SD-3 settlement

  • documents confirming receipt of inheritance, ie. a court decision on the acquisition of inheritance or notarized bequest
  • documents proving that the person or institution that transferred the assets had a right to it, for example a certificate from a housing cooperative or excerpts from the land register
  • documents proving the costs incurred in connection with the inheritance (e.g. invoices from law firms for legal services) which may be deducted in the submitted declarations, if you possess such
  • documents confirming the existence of debts and encumbrances on the property received, for example an excerpt from the land register, a certificate from a housing cooperative, a document that confirms the execution of a command or a payout, if such applies to your case
  • invoices confirming expenses for treatment and care during the time of last illness of the deceased and funeral expenses of the deceased (including the cost of the tombstone) if you possess such
  • in such case as the inheritance includes a care or real estate, please provide the address of the location of the assets and the identification data thereof – vehicle data, land register data, etc.
  • the personal data of the heir – name, date of birth, parents’ names, tax number (NIP or PESEL), and current address
  • the personal data of the deceased – name, date of birth, parents’ names, tax number (NIP or PESEL), and current address
  • contact information,
  • a power of attorney to represent you, if you wish to entrust us with carrying out the entire settlement procedure

Corrections / Clarifications to filed declarations

We also prepare corrections and clarifications to declarations submitted by the taxpayer, in such cases as the Director of the Tax Office asks for additions or amendments.

Settlement prices and preparation times

We invite you to contact us by phone:

+48 22 853 21 78/+48 604 521 600

or email: sekretariat@omegga.com.pl