from the sale of securities or shares). As a rule, individuals who possess real estate as owners, freeholders of the property or perpetual usufructuariesâ of land are obliged to pay real estate tax. It will be not taxed on donations and gifts. In the case of a Polish citizen, Polish law would apply. Value and Currency. Are there social security/social insurance taxes in Poland? However, income over the threshold of PLN85,528 per annum will be taxed at the current tax rate of 32 per cent. You can expect that your comment will be published within 24 hours. En hebt u voor die gift giftenaftrek gehad? There is no wealth tax. At least 50 per cent of the company’s income must be passive and the income be taxed at 14.25 per cent or less. The tax rates depend on the value of the property inherited and the relationship between the deceased and the beneficiaries. Poland has signed 93 double taxation … Krijgt u een gift terug? The tax applies whether the donor intends the transfer to be a gift or not. Polish tax residents are subject to PIT on their worldwide income. As announced by the government it will be possible to transfer the funds in 2020 or in 2021 either to the first pillar or to individual retirement account. The list of restricted items changes frequently, so it's always best to check the official customs page prior to sending your goods. Are there additional taxes in Poland that may be relevant to the general assignee? Find legal, tax and practice information for Poland, and search for branches, firms and members in the jurisdiction. The latter may use the preferential rate in the tax year during which they have set up their business. The gift tax is a tax on the transfer of property by one individual to another while receiving nothing, or less than full value, in return. Show actual rates for the best courier solutions and sell more. The terms of payment are given in the law. 308 zł 30 gr and 5% from the surplus over 10,278 zł, 822 zł 20 gr and 7% from the surplus over 20,556 zł, 719 zł 50 gr and 9% from the surplus over 10,278 zł, 1.644 zł 50 gr and 12% from the surplus over 20,556 zł, 1,233 zł 40 gr and 16% the surplus over 10,278 zł, 2,877 zł 90 gr and 20% the surplus over 20,556 zł. shares in companies) â this regulation concerning personal property shall be applied only if a taxpayer has been a Polish tax resident for at least 5 years within a 10 year period before the change of the tax residence. In all other cases, it is the taxpayer’s responsibility. In all other cases, it is the taxpayer’s responsibility. The taxpayer will be obliged to pay the solidarity levy by 30 April of the year following the tax year. All rights reserved. Losses may be carried forward for five subsequent years and up to half of any year’s loss can be used in any subsequent year of assessment. You can search for STEP branches here, Find firms in Poland using the Firm Search: Search now, Find STEP members in Poland using the Member Search: Search now, © 2020 The Society of Trust and Estate Practitioners is a company limited by guarantee incorporated in England and Wales. Under Polish law, within six months of the date on which the heir became aware of his/her appointment, he/she must make a declaration to either accept or reject the inheritance.