Changes in inheritance and donation tax that are important for taxpayers are provided for in the draft amendment to the Inheritance and Donation Tax Act (No. UDER79).
Currently, immediate family members are exempt from inheritance and donation tax provided that they report the acquisition of an inheritance or donation to the competent head of the tax office within six months from the date the court decision confirming the inheritance becomes final or from the date of receipt of the donation. If the taxpayer, i.e. the heir or the recipient, is late (does not meet the reporting deadline), they lose their tax exemption, even in accidental situations.
The government wants to in random situations beyond the taxpayer's faultthe tax office has restored the deadline for submitting a declaration of acquisition of ownership of goods or property rights, thanks to which taxpayers will be able to benefit from exemption from inheritance and donation tax.
The deadline may also be restored in the event of acquisition of ownership of the enterprise or participation in it by a natural person.
The project assumes that the office will be able to restore the deadline at the taxpayer's request if it proves that the failure to meet the deadline was without his fault.
What will be the changes in inheritance tax upon inheritance?
Another change envisaged by the UDER79 project is will concern the moment of tax liability and the obligation to submit a tax return when inheriting an inheritance. Today, taxpayers also have problems with this.
The inheritance of property and property rights is subject to inheritance and donation tax. In the case of inheritance, the tax obligation arises upon acceptance of the inheritance, and the deadline for submitting a tax return is counted from that date. In practice, however, there are doubts about this, because due to the provisions of the Civil Code, taxpayers do not know whether they have acquired an inheritance. Some people accept it even unconsciously, which causes them to miss the deadline for reporting their inheritance to the tax office.
In accordance with the draft amendment the tax obligation when acquiring property and property rights by way of inheritance arose when the court decision confirming the acquisition of inheritance became final and bindingregistering an act of inheritance certificate or issuing a European certificate of inheritance (amending Article 6 of the Inheritance and Donation Tax Act).
The project therefore links the moment of tax liability with formally obtaining a document confirming the status of the heir and the right to act before the tax authority, and additionally extends the time for submitting a tax return (this moment is later than the moment of acceptance of the inheritance).
What changes in PIT have the government adopted?
The government adopted two draft amendments to the Personal Income Tax Act.
First (list no. UDER77) is an important change for investors who purchased shares or bonds and then had them compulsorily canceled based on the decision of the Bank Guarantee Fund (BFG). In the past, people who bought shares or bonds of Idea Bank had to deal with such a situation. As a result of the BFG's decision, they lost their assets (shares or bonds) and, moreover, this loss (i.e. expenses on taking up or purchasing shares or bonds) could not be tax deducted from other income from cash capital.
The project provides that persons who had shares or bonds (or, more broadly, securities) and they were compulsorily canceled as a result of an administrative decision issued by the BFG will be able to settle this loss for tax. Compulsory redemption of shares or other securities as a result of an administrative decision of the BFG will be treated as a sale of shares or bonds against payment. As a consequence, expenses for taking up or purchasing redeemed shares or bonds will constitute tax deductible costs from their sale against payment in the tax year in which they were redeemed.
The second draft of the PIT amendment (UDER88) predicts increasing the income limit in cash PIT from PLN 1 million to PLN 2 million. Cash PIT means that an entrepreneur can pay income tax only when he receives payment for the goods or services, but no later than two years. In other words, cash PIT allows you to defer tax payment for a maximum of two years. If the contractor fails to pay the amount due within this time, the taxpayer must pay the tax to the tax office (unless after this time he or she will benefit from the bad debt relief in PIT).
However, the effects of cash PIT are not as initially estimated by the Ministry of Finance. Therefore, the ministry proposes to increase the revenue limit to PLN 2 million per year, so that a larger group of entrepreneurs can benefit from it. Will this result in more entrepreneurs choosing cash PIT? We answered in the article: Cash PIT for a larger group of entrepreneurs. Will it be a revolution or a percussion?
What will change in medical certificates
The government also adopted a draft amendment to the Act on the social security system and certain other acts (UD114). It assumes the implementation of solutions ensuring efficient and effective implementation of the statutory tasks of ZUS related to the issuance of decisions and control of medical certificates.
As the government indicates, the project assumes, among other things, that:
— changes will be introduced regarding the rules for employing ZUS certifying doctors. They will be able to work under an employment contract or a service contract. Clear rules regarding doctors' remuneration will also be introduced, based on multipliers of the average national salary (salaries will increase by approximately 25%).
— More young doctors will also work at ZUS (among others, 5 years of work experience will be required).
— Other medical professions are included in adjudication. Physiotherapists and nurses will be able to rule on specific matters (e.g. rehabilitation or independent living). The decision to refer the case to a physiotherapist or nurse will be made by the chief medical examiner.
— Organizational changes will be introduced in ZUS.
— There will also be a new adjudication model. Currently, in the first instance, the decision is issued by a single certifying physician, and in the second instance – by a three-person medical commission. After the changes, both in the first and second instance, one person will adjudicate – but different from the one who issued the first ruling. The doctor examining the case in the second instance will have to have appropriate specialization and experience. People who have applied for therapeutic rehabilitation and have been refused a referral will be able to appeal against this decision to the district court.
— There will be new rules for controlling sick leave. The project clarifies when sickness benefits can be lost. It will be:
- paid work during sick leave (except for minor activities, such as shopping);
- activities that prolong the disease, e.g. a strenuous trip during convalescence.
— It will also be possible to take leave in one place and work in another (e.g. for people with two jobs – if the nature of the job allows it).
The new regulations are to enter into force on January 1, 2026.
