Easier sale of received property. Presidential signature.

On Friday, President Andrzej Duda signed the Act of July 25, 2025, amending the Inheritance and Gift Tax Act. It contains changes favorable to taxpayers. These changes can be divided into two groups.

Selling an inherited apartment without unnecessary bureaucracy

The first concerns the sale of property acquired through inheritance, gift, or other gratuitous means subject to inheritance and gift tax . For example, the sale of an inherited apartment . Because an apartment or house is considered real estate, a notarial deed is required to sell it.

Currently, the inheritor or recipient, regardless of whether they are exempt from tax or the statute of limitations has expired, must provide a notary with a certificate of settlement of inheritance and gift tax matters. This certificate confirms that the acquisition is tax-exempt, that the tax due has been paid, or that the tax liability has expired due to the statute of limitations. The certificate therefore protects the tax authorities against the disposal of assets by taxpayers evading tax.

The new regulations abolish this requirement in the case of acquisition of items or property rights that are to be the subject of a notarial act, when the acquisition took place on the basis of an agreement concluded in the form of a notarial deed or was exempt from inheritance and gift tax (exemption for immediate family members from the so-called zero group).

The Act will enter into force 14 days after its publication in the Journal of Laws, but the new rules will apply to transferred or encumbered items or property rights acquired after 31 December 2006.

Tax formalities with recurring donations

The second goal of the act is to simplify tax settlements for the acquisition of property rights that require recurring payments to the acquirer. This primarily applies to gratuitous annuities, which are essentially recurring gifts. According to the Supreme Administrative Court's resolution, the tax office cannot tax these benefits upfront and demand a lump-sum tax payment calculated on each recurring payment for the entire duration of the agreement. However, a literal application of the Supreme Administrative Court's resolution would mean more bureaucracy and the need to notify the tax authority (municipality) of each annuity payment, for example, monthly.

The new regulations will enable a comprehensive assessment of the value of a private annuity, which will enable both the donor and the recipient to file tax returns once, as well as pay the tax once.

When determining the value of a property right consisting in the obligation to provide recurring performances to the acquirer of that right, the following shall be assumed:

a) the total value of recurring benefits for the period for which they were established, and if they were established for an indefinite period – for a period of 10 years, in the case where the value of recurring benefits is determined as at the date of their establishment for the entire period of the obligation to provide these benefits;

b) the total probable value of recurring benefits for the period for which they were established, and if they were established for an indefinite period – for a period of 10 years, if the value of recurring benefits is not established as of the date of their establishment for the entire period of the obligation to provide these benefits, and the head of the tax office, with the taxpayer’s consent, verifies their value;

c) in cases other than those indicated above – the value of individual benefits.

The Act also contains a transitional provision according to which the existing provisions shall apply to property rights consisting in the obligation to provide recurring services, usufruct and easements established before the entry into force of this Act.