Home / Dz.U. 2023 poz. 1226
Regulation of the Minister of Finance of June 28, 2023, on determining the amounts of value of assets and property rights exempt from inheritance and gift tax and not subject to this tax, as well as tax scales according to which this tax is calculated.
Rozporządzenie Ministra Finansów z dnia 28 czerwca 2023 r. w sprawie ustalenia kwot wartości rzeczy i praw majątkowych zwolnionych od podatku od spadków i darowizn i niepodlegających opodatkowaniu tym podatkiem oraz skal podatkowych, według których oblicza się ten podatek
Type
Regulation (Rozporządzenie)
Status
in force (obowiązujący)
Announced
2023-06-28
Entry into force
2023-06-30
Texts
The consolidated text (tekst ujednolicony) is unofficial; only the signed PDFs from Dziennik Ustaw / Monitor Polski are legally authentic.
Keywords
inheritance and gift tax
Related acts
Repealed Acts (1)
Legal Basis (1)
Legal Basis from Art. (1)
- Law of July 28, 1983, on inheritance and gift tax. · art. 17 ust. 4
Acts referring to this act
- Repealing Acts: Regulation of the Minister of Finance of October 10, 2022, on determining the amounts of the value of property and property rights exempt from inheritance and gift tax and not subject to this tax, as well as tax scales according to which this tax is calculated
- Implementing Regulations: Law of July 28, 1983, on inheritance and gift tax.