Home / Dz.U. 2023 poz. 2532
Regulation of the Minister of Finance of 17 November 2023 on the collection of inheritance and donation tax by payers
Rozporządzenie Ministra Finansów z dnia 17 listopada 2023 r. w sprawie pobierania podatku od spadków i darowizn przez płatników
Type
Regulation (Rozporządzenie)
Status
act has a consolidated text (akt posiada tekst jednolity)
Announced
2023-11-17
Entry into force
2024-01-01
Texts
The consolidated text (tekst ujednolicony) is unofficial; only the signed PDFs from Dziennik Ustaw / Monitor Polski are legally authentic.
Keywords
taxesinheritance and gift tax
Related acts
Acts Declared Repealed (1)
Amending Acts (1)
Information on Consolidated Text (1)
Legal Basis (1)
Legal Basis from Art. (1)
- Law of July 28, 1983, on inheritance and gift tax. · art. 18 ust. 5
Acts referring to this act
- Implementing Regulations: Law of July 28, 1983, on inheritance and gift tax.
- Amended Acts: Regulation of the Minister of Finance and Economy of August 1, 2025, amending the regulation on the collection of inheritance and donation tax by payers
- Consolidated Text for an Act: Announcement of the Minister of Finance and Economy of June 26, 2026, on the announcement of the consolidated text of the regulation of the Minister of Finance on the collection of inheritance and gift tax by payers
- Repeals Resulting From: Regulation of the Minister of Finance of November 25, 2015 on the collection of inheritance and donation tax by payers