Law — Inheritance and gifts

Gift tax exemption — who qualifies and what conditions apply

Who qualifies for gift tax exemption, what conditions must be met and how to report a gift.

Inheritance tax exemption — who qualifies and on what terms

Who qualifies for inheritance tax exemption, which conditions apply and how to handle formalities.

Gift tax — rules, groups and obligations

Gift tax explained: who pays, tax groups, exemptions and reporting obligations. A practical guide without fixed rates.

Family gifts — when tax applies

Family gifts: when exemption applies, when tax is due and what reporting duties matter.

Inheritance tax — rules and obligations

Inheritance tax explained: when it arises, who pays, exemptions and reporting duties.

Estate division — court and notary costs

Estate division costs explained: court vs notary, documents, scenarios and common mistakes.

Inheritance and gift tax — scope and when it applies

Inheritance and gift tax explained: scope, taxpayers, when the obligation arises and main exemptions.

Tax‑free thresholds and tax groups for gifts — how it works

Tax groups 0–3, tax‑free thresholds and aggregation explained, without fixed rates.

Gift reporting — forms, deadlines and tax office

How to report a gift: SD‑Z2, SD‑3, deadlines, tax office and late‑filing consequences.

Cash gift vs transfer — tax and reporting

Cash gifts and transfers: documentation, exemption rules and reporting duties.

Real estate gift — tax, exemptions and formalities

Real estate gifts: when tax applies, exemptions and notarial requirements.

Gift tax deductions — PIT and CIT in practice

When gift deductions are possible, key conditions and limits for PIT and CIT.

Car gift — tax and formalities

Car gift: when tax applies, documents and reporting.

Gift to siblings — tax and exemptions

Gifts to siblings: when exemption applies, conditions and reporting.

Gift to an unrelated person — tax and rules

Gifts to unrelated persons: tax group, thresholds and reporting duties.

Gift to spouse and closest family — tax

Gifts to spouse and closest family: exemptions and formalities.

Gift to a company or foundation — tax and rules

Gifts to companies or foundations: tax rules, reporting and cautious notes on deductions.

Charitable gifts — tax and deductions

Charitable gifts: when deductions are possible, documents and limits.

Gift from parents — limits, reporting and tax

Gifts from parents: when exemption applies, how to report and how limits work.

Gift and CIT costs — when possible

Can a gift be a tax cost in CIT? General rule, exceptions and documentation.

Reserved portion (zachowek) — who can claim and how to pursue

Reserved portion in practice: who is entitled, how to calculate it, what documents to prepare and when to go to court.

Reserved portion — how much it is and how to calculate it

Reserved portion: how to determine the claim amount, where the 1/2 and 2/3 multipliers come from, and how to calculate it reliably.

Gifts and reserved portion — impact on calculation

How gifts change the reserved portion, which transfers are included and how to document them. Practical guide with examples.

Reserved portion after parents — who can claim and when

Reserved portion after parents: who is entitled, how the procedure works and which documents are needed.

Reserved portion and a will — what changes

How a will affects the reserved portion, when the claim still applies, and which situations can exclude it.