Home / Dz.U. 1983 nr 45 poz. 207
Law of July 28, 1983, on inheritance and gift tax.
Ustawa z dnia 28 lipca 1983 r. o podatku od spadków i darowizn.
Type
Law (Ustawa)
Status
act has a consolidated text (akt posiada tekst jednolity)
Announced
1983-07-28
Entry into force
1983-08-11
Texts
The consolidated text (tekst ujednolicony) is unofficial; only the signed PDFs from Dziennik Ustaw / Monitor Polski are legally authentic.
Keywords
notary public officeinheritance and gift tax
Related acts
Repealed Acts (1)
Acts Declared Repealed (3)
- Regulation of the Council of Ministers of March 19, 1982 on the mitigation of burdens in inheritance and gift tax. · 1983-08-11
- Regulation of the Minister of Finance of November 21, 1978 amending the regulation on the implementation of the law on inheritance and gift tax. · 1983-08-11
- Regulation of the Minister of Finance of December 30, 1975 on the implementation of the law on inheritance and gift tax. · 1983-08-11
Implementing Regulations (151)
- Announcement of the President of the Central Statistical Office of January 15, 2025, on the price index of non-food durable goods in Q4 2024
- Communication of the President of the Central Statistical Office of April 15, 2025, concerning the price index of non-food durable goods in the first quarter of 2025
- Communication of the President of the Central Statistical Office of October 15, 2025, on the price index of non-food durable goods in the third quarter of 2025
- Communication of the President of the Central Statistical Office of October 15, 2024, on the price index of durable non-food goods in Q3 2024
- Communication of the President of the Central Statistical Office of July 15, 2024, concerning the price index of non-food durable goods in the 2nd quarter of 2024
- Communication of the President of the Central Statistical Office of April 15, 2024, on the price index of non-food durable goods in Q1 2024
- Announcement of the President of the Central Statistical Office of January 15, 2024, on the price index of non-food consumer goods in Q4 2023
- Communication of the President of the Central Statistical Office of January 13, 2023, on the price index of non-food durable goods in the 4th quarter of 2022
- Communication of the President of the Central Statistical Office of July 14, 2023, concerning the price index of non-food durable goods in the 2nd quarter of 2023
- Communication of the President of the Central Statistical Office of April 14, 2023, on the price index of non-food durable goods in Q1 2023
- Communication of the President of the Central Statistical Office of October 13, 2023, on the price index of non-food durable goods in Q3 2023
- Communication of the President of the Central Statistical Office of July 15, 2022, on the price index of durable non-food goods in the second quarter of 2022
- Communication of the President of the Central Statistical Office of April 15, 2022, concerning the price index of durable non-food goods in the first quarter of 2022
- Communication of the President of the Central Statistical Office of January 14, 2022, on the price index of non-food durable goods in the 4th quarter of 2021
- Announcement of the President of the Central Statistical Office of October 14, 2022, on the price index of non-food durable goods in the third quarter of 2022
- Communication of the President of the Central Statistical Office of October 15, 2021, concerning the price index of non-food durable goods in the third quarter of 2021
- Communication of the President of the Central Statistical Office of 15 July 2021 on the price index of non-food durable goods in the 2nd quarter of 2021
- Communication of the President of the Central Statistical Office of January 15, 2021, on the price index for non-food durable goods in the 4th quarter of 2020
- Announcement of the President of the Central Statistical Office of April 15, 2021, on the price index of non-food durable goods in Q1 2021
- Communication of the President of the Central Statistical Office of October 15, 2020, on the price index of non-food durable goods in the third quarter of 2020.
- Communication of the President of the Central Statistical Office of January 15, 2020 on the price index of non-food durable goods in the 4th quarter of 2019
- Announcement of the President of the Central Statistical Office of July 15, 2020, on the price index of non-food durable goods in the 2nd quarter of 2020
- Communication of the President of the Central Statistical Office of April 15, 2020, concerning the price index of non-food durable goods in Q1 2020
- Communication of the President of the Central Statistical Office of July 15, 2019 on the price index of non-food durable goods in the second quarter of 2019
- Communication of the President of the Central Statistical Office of 15 January 2019 on the price index of non-food durable goods in the fourth quarter of 2018
- Announcement of the President of the Central Statistical Office of October 15, 2019 on the price index of non-food durable goods in the third quarter of 2019
- Communication of the President of the Central Statistical Office of July 13, 2018, on the price index of non-food durable goods in the second quarter of 2018
- Communication of the President of the Central Statistical Office of April 13, 2018, on the price index of non-food consumer goods in Q1 2018
- Announcement of the President of the Central Statistical Office of January 15, 2018, on the price index of non-food durable goods in Q4 2017
- Communication of the President of the Central Statistical Office of 15 October 2018 on the price index of non-food durable goods in the 3rd quarter of 2018.
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Amending Acts (56)
- Regulation of the Minister of Finance of February 11, 1985, on the increase of amounts of value of property and rights not subject to taxation and excluded from the tax base for inheritance and gift tax. · 1985-02-28
- Law of 28 December 1989 on amending certain laws regulating taxation. · 1990-01-01
- Regulation of the Minister of Finance of June 11, 1990, on the implementation of certain provisions of the law on inheritance and gift tax. · 1990-06-21
- Regulation of the Minister of Finance of September 20, 1990, on the implementation of certain provisions of the Act on Inheritance and Gift Tax. · 1990-09-29
- Regulation of the Minister of Finance of 22 March 1991 on the implementation of certain provisions of the Law on Inheritance and Gift Tax. · 1991-03-30
- Regulation of the Minister of Finance of August 26, 1991, on the implementation of certain provisions of the law on inheritance and donation tax. · 1991-09-14
- Regulation of the Minister of Finance of June 18, 1993, on the implementation of certain provisions of the law on inheritance and gift tax. · 1993-07-03
- Regulation of the Minister of Finance of April 20, 1994, on the implementation of certain provisions of the law on inheritance and donation tax. · 1994-04-29
- Regulation of the Minister of Finance of 21 November 1994 on the implementation of certain provisions of the law on inheritance and gift tax. · 1995-01-01
- Law of 29 June 1995 on amendment of the Law on inheritance and gift tax. · 1995-08-23
- Law of 26 October 1995 on social housing development. · 1996-01-01
- Law of November 7, 1996, amending the Law on Inheritance and Gift Tax. · 1997-01-07
- Law of August 29, 1997 - Tax Ordinance. · 1998-01-01
- Law of August 22, 1997, on employee pension programs. · 1999-01-01
- Law of 2 March 2000 on the amendment of the law on employee pension programmes and certain other laws. · 2000-04-15
- Law of 11 January 2001 amending the Law on the social insurance system and certain other laws. · 2001-02-17
- Law of 22 December 2000 on amending certain statutory authorizations to issue normative acts and on amending certain laws. · 2001-03-30
- Law of 28 October 2002 amending the Law on Inheritance and Gift Tax. · 2003-01-01
- Law of June 27, 2003, on the establishment of Voivodeship Tax Colleges and on amending certain laws regulating the tasks and competences of bodies and the organization of organizational units subordinate to the minister competent for public finance · 2003-09-01
- Law of 23 July 2003 on the protection of monuments and the care of monuments · 2003-11-17
- Law of 27 May 2004 on investment funds and the management of alternative investment funds · 2004-07-01
- Law of April 20, 2004, on individual retirement accounts and individual pension security accounts · 2004-09-01
- Law of 30 June 2005 amending the Tax Ordinance and amending certain other laws · 2005-09-01
- Law of 8 July 2005 on the implementation of the right to compensation for immovable property left outside the current borders of the Republic of Poland · 2005-10-07
- Law of November 16, 2006, on amending the Inheritance and Gift Tax Act and the Tax on Civil Law Transactions Act · 2007-01-01
- Law of October 10, 2008, on amending the law on inheritance and donation tax · 2009-01-01
- Law of March 25, 2011 on the amendment of certain laws related to the functioning of the social insurance system · 2011-05-01
- Judgment of the Constitutional Tribunal of 5 July 2011, ref. no. P 36/10 · 2011-07-13
- Law of 29 July 2011 on amending the Law on the principles of registration and identification of taxpayers and payers and certain other laws · 2011-09-01
- Law of 18 March 2011 amending the Civil Code and certain other laws · 2011-10-23
- … +26
Information on Consolidated Text (13)
- Announcement of the Marshal of the Sejm of the Republic of Poland of April 5, 2017, on the announcement of the consolidated text of the Act on Inheritance and Gift Tax
- Announcement of the Marshal of the Sejm of the Republic of Poland of January 29, 2016, concerning the promulgation of the consolidated text of the Law on inheritance and donation tax
- Announcement of the Marshal of the Sejm of the Republic of Poland of December 15, 2014, on the announcement of the consolidated text of the law on inheritance and donation tax
- Announcement of the Marshal of the Sejm of the Republic of Poland of June 6, 2009, on the announcement of the consolidated text of the Act on Inheritance and Gift Tax
- Announcement of the Marshal of the Sejm of the Republic of Poland of 3 June 2004 on the promulgation of the consolidated text of the law on inheritance and gift tax
- Announcement of the Minister of Finance of February 7, 1997, on the publication of the consolidated text of the Act on Inheritance and Gift Tax.
- Announcement of the Marshal of the Sejm of the Republic of Poland of May 21, 2021, concerning the promulgation of the consolidated text of the Act on inheritance and donation tax.
- Announcement of the Marshal of the Sejm of the Republic of Poland of March 27, 2026, on the promulgation of the consolidated text of the Law on inheritance and donation tax
- Announcement of the Marshal of the Sejm of the Republic of Poland of April 10, 2024, on the promulgation of the consolidated text of the Law on Inheritance and Donation Tax
- Announcement of the Marshal of the Sejm of the Republic of Poland of December 6, 2024, concerning the promulgation of the consolidated text of the Law on Inheritance and Donation Tax
- Announcement of the Marshal of the Sejm of the Republic of Poland of August 17, 2023, on the promulgation of the consolidated text of the law on inheritance and donation tax
- Announcement of the Marshal of the Sejm of the Republic of Poland of August 30, 2019, on the promulgation of the consolidated text of the law on inheritance and gift tax
- Announcement of the Marshal of the Sejm of the Republic of Poland of March 6, 2018, on the promulgation of the consolidated text of the Act on Inheritance and Gift Tax
Acts referring to this act
- Repealing Acts: Law of December 19, 1975 on inheritance and gift tax.
- Amended Acts: Law of 15 May 2026 on amending the law on inheritance and donation tax
- Amended Acts: Law of November 21, 2025, on amending the law on inheritance and donation tax
- Amended Acts: Law of July 25, 2025, amending the Law on inheritance and donation tax
- Amended Acts: Law of May 21, 2025, amending certain laws in order to deregulate economic and administrative law and improve the principles of economic law development
- Amended Acts: Law of October 1, 2024, on amending the law on special solutions related to the removal of flood consequences and certain other laws
- Amended Acts: Law of July 7, 2023 on the Pan-European Personal Pension Product
- Amended Acts: Law of 7 July 2023 on supporting the development of digital competencies of teachers
- Amended Acts: Law of May 26, 2023, on amending the law on value added tax and certain other laws
- Amended Acts: Law of May 26, 2023, on state assistance in saving for housing purposes
- Amended Acts: Law of January 26, 2023, on amending laws to eliminate unnecessary administrative and legal barriers
- Amended Acts: Law of January 26, 2023, on family foundations
- Amended Acts: Law of October 7, 2022, on amending the law on corporate income tax and certain other laws
- Amended Acts: Law of July 22, 2022, on streamlining the investment process of the Central Communication Port
- Amended Acts: Law of 17 September 2020 amending the Act on inheritance and donation tax
- Amended Acts: Law of October 4, 2018, on Employee Capital Plans
- Amended Acts: Law of 4 October 2018 on agricultural cooperatives
- Amended Acts: Law of July 5, 2018, on the succession management of an individual's enterprise
- Amended Acts: Law of April 7, 2017, on amending the Law on Repatriation and certain other laws
- Amended Acts: Law of November 16, 2016, - Provisions introducing the Law on the National Revenue Administration
- Amended Acts: Law of March 31, 2016, on amending the law on investment funds and certain other laws
- Amended Acts: Law of 25 June 2015 on amending the Law on Municipal Self-Government and certain other laws
- Amended Acts: Law of July 24, 2015, amending the Code of Civil Procedure, the Law on Notaries and certain other laws
- Amended Acts: Law of January 15, 2015 amending the law on the Customs Service, the law on tax offices and chambers, and certain other laws
- Amended Acts: Law of 12 July 2013 on amending the Law on Payment Services and certain other laws
- Amended Acts: Judgment of the Constitutional Tribunal of June 4, 2013 ref. no. P 43/11
- Amended Acts: Law of 9 June 2011 on family support and the foster care system
- Amended Acts: Law of 18 March 2011 amending the Civil Code and certain other laws
- Amended Acts: Law of 29 July 2011 on amending the Law on the principles of registration and identification of taxpayers and payers and certain other laws
- Amended Acts: Judgment of the Constitutional Tribunal of 5 July 2011, ref. no. P 36/10
- Amended Acts: Law of March 25, 2011 on the amendment of certain laws related to the functioning of the social insurance system
- Amended Acts: Law of October 10, 2008, on amending the law on inheritance and donation tax
- Amended Acts: Law of November 16, 2006, on amending the Inheritance and Gift Tax Act and the Tax on Civil Law Transactions Act
- Amended Acts: Law of 8 July 2005 on the implementation of the right to compensation for immovable property left outside the current borders of the Republic of Poland
- Amended Acts: Law of 30 June 2005 amending the Tax Ordinance and amending certain other laws
- Amended Acts: Law of April 20, 2004, on individual retirement accounts and individual pension security accounts
- Amended Acts: Law of 27 May 2004 on investment funds and the management of alternative investment funds
- Amended Acts: Law of 23 July 2003 on the protection of monuments and the care of monuments
- Amended Acts: Law of June 27, 2003, on the establishment of Voivodeship Tax Colleges and on amending certain laws regulating the tasks and competences of bodies and the organization of organizational units subordinate to the minister competent for public finance
- Amended Acts: Law of 28 October 2002 amending the Law on Inheritance and Gift Tax.
- Amended Acts: Law of 22 December 2000 on amending certain statutory authorizations to issue normative acts and on amending certain laws.
- Amended Acts: Law of 11 January 2001 amending the Law on the social insurance system and certain other laws.
- Amended Acts: Law of 2 March 2000 on the amendment of the law on employee pension programmes and certain other laws.
- Amended Acts: Law of August 22, 1997, on employee pension programs.
- Amended Acts: Law of August 29, 1997 - Tax Ordinance.
- Amended Acts: Law of November 7, 1996, amending the Law on Inheritance and Gift Tax.
- Amended Acts: Law of 26 October 1995 on social housing development.
- Amended Acts: Law of 29 June 1995 on amendment of the Law on inheritance and gift tax.
- Amended Acts: Regulation of the Minister of Finance of 21 November 1994 on the implementation of certain provisions of the law on inheritance and gift tax.
- Amended Acts: Regulation of the Minister of Finance of April 20, 1994, on the implementation of certain provisions of the law on inheritance and donation tax.