Ireneusz Nowak
Tax exemption for the closest persons on the basis of article 4a of the Act on inheritance and donation following the doctrine and judicature
Summary
The issues of subjective exemption of the relatives following the article 4a of the act on inheritance and donation have been shown in the article. It has been presented in the article, among others, how tax authorities, courts and the doctrine have been interpreting the article 4a of the Act on inheritance and donation, taking into account the fact, that this article has been binding for over 5 years.
The author has proved, that it was justified to introduce the subjective exemption from the article 4a of the Act on inheritance and donation by the legislator, whose objective is, above all, the protection of the proprietary interest of the closest family members, among others, due to the specific personal and family relations.
It results from the conclusions that the so-called zero group (persons using the exemption from the article 4a of the Act on inheritance and donation) only partially coincides with the first tax group – because son-in-law, daughter-in-law and parents-in-law have been not included into this group, neither have persons remaining in single-sex domestic partnerships. Moreover, deliberations conducted in the publication lead to the conclusions, that the exemption from inheritance and donation tax, referred to in article 4a item 1 of the Act on inheritance and donation apply to acquisition of ownership to the property and proprietary rights, which took place after the day of December, 31st, 2006.
It has been also indicated in the publication, that the exemption for the closest persons following article 4a of the Act on inheritance and donation does not have any quantitative limitation, and one of the most essential conditions necessary to “use” the analysed institution is reporting the acquisition of the ownership to the property or proprietary rights within 6 months, which has a substantive character and not a procedural one.