Inheritance and Donation Tax Act consolidated text announcement
Summary
The Marshal of the Sejm of Poland announced the consolidated text of the Inheritance and Donation Tax Act (Ustawa o podatku od spadków i darowizn) as of March 27, 2026. This unified version incorporates all amendments made to the act since its original enactment. Polish individuals and entities involved in inheritance or donation transactions should consult this consolidated text to identify the current legal framework.
What changed
The Marshal of the Sejm issued a consolidated text of the Inheritance and Donation Tax Act, incorporating all legislative amendments enacted since the original law. The consolidated text serves as the authoritative reference version for the current legal framework governing inheritance and donation taxation in Poland.
Tax practitioners, legal professionals, and individuals involved in inheritance or donation matters should consult this consolidated version to ensure compliance with the latest statutory provisions. The consolidation does not itself change any legal obligations but provides a unified text reflecting all prior amendments.
What to do next
- Review consolidated text to identify current statutory provisions
- Update internal tax procedures to reflect any changes incorporated in consolidation
- Consult updated text before filing inheritance or donation tax returns
Archived snapshot
Apr 8, 2026GovPing captured this document from the original source. If the source has since changed or been removed, this is the text as it existed at that time.
- Dziennik Ustaw
- Monitor Polski
- Wyszukiwanie
- Lista certyfikatów
- Kontakt
- Pomoc
Dzienniki Urzędowe Rządowe Centrum Legislacji
Tu jesteś: Dziennik Ustaw 2026 r. poz. 478 Przejdź Szukaj
Dziennik Ustaw 2026 r. poz. 478
Obwieszczenie Marszałka Sejmu Rzeczypospolitej Polskiej z dnia 27 marca 2026 r. w sprawie ogłoszenia jednolitego tekstu ustawy o podatku od spadków i darowizn
| Data ogłoszenia: | 2026-04-07 |
| Nazwa dziennika: | Dziennik Ustaw |
| Rok: | 2026 |
| Pozycja: | 478 |
| Pobierz plik: | plik 1 |
Używamy plików cookies, aby ułatwić Ci korzystanie z naszego serwisu oraz do celów statystycznych. Jeśli nie blokujesz tych plików,
to zgadzasz się na ich użycie oraz zapisanie w pamięci urządzenia.
Pamiętaj, że możesz samodzielnie zarządzać cookies, zmieniając ustawienia przeglądarki.
Więcej informacji w naszej polityce prywatności.
Deklaracja dostępności serwisu dziennikustaw.gov.pl
Related changes
Get daily alerts for Poland Official Journal (Dziennik Ustaw)
Daily digest delivered to your inbox.
Free. Unsubscribe anytime.
About this page
Every important government, regulator, and court update from around the world. One place. Real-time. Free. Our mission
Source document text, dates, docket IDs, and authority are extracted directly from Sejm PL.
The summary, classification, recommended actions, deadlines, and penalty information are AI-generated from the original text and may contain errors. Always verify against the source document.
Classification
Who this affects
Taxonomy
Browse Categories
Get alerts for this source
We'll email you when Poland Official Journal (Dziennik Ustaw) publishes new changes.
Subscribed!
Optional. Filters your digest to exactly the updates that matter to you.