Opodatkowanie spadków zagranicznych

Edyta Małecka-Ziembińska


This paper highlights the problem of missing systemic regulations preventing from double taxation of foreign inheritances. It investigates main causes related to this issue. Particularly, these were sought in law code settling some basic constituents of inheritance and gift tax in Poland and the tax fiscal impact on the local budgets. The study was additionally extended about an analysis of international deals counteracting the double taxation and a discussion about EU tax polices regarding this matter. Conducted research results explains a passive attitude of government for the preparing some systemic regulations related to inheritance and gift tax. It has roots in personalized nature of this tax allowing some closest relatives to avoid it and its relatively low impact on overall income of the local budgets.
Author Edyta Małecka-Ziembińska (WE / KFP)
Edyta Małecka-Ziembińska,,
- Department of Public Finance
Journal seriesPrzedsiębiorczość i Zarządzanie, ISSN 1733-2486, (B 14 pkt)
Issue year2017
No9 cz. 3
Publication size in sheets0.7
Keywords in English foreign inheritance, inheritance and gift tax, treaties for the avoidance of double taxation on inheritance tax
URL http://piz.san.edu.pl/docs/e-XVIII-9-3.pdf
Languagepl polski
Score (nominal)14
Score sourcejournalList
ScoreMinisterial score = 14.0, 11-03-2020, ArticleFromJournal
Citation count*
Additional fields
Tytuł numeruTransfery międzypokoleniowe. Zarządzanie różnorodnością
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