Inheritance

Inheritance Tax Poland for Foreigners – 6 Month Deadline Explained

Foreign heirs inheriting Polish assets must file the SD-Z2 declaration within 6 months to maintain a 0% tax rate. Missing this deadline can transform a tax-exempt transfer into a taxable one — regardless of family relationship.

Jerzy Gaweł ·18 Sep 2025

A Revolution in Polish Family Foundations? The Government Plans Deep Tax and Structural Changes

The Polish government has published a review of the family foundation and 25 proposed changes: scrapping the CIT exemption, shifting tax to beneficiaries via PIT, and moving the register into the KRS.

Olga Wierzbicka ·15 Jun 2026