Law of December 19, 1975 on inheritance and gift tax.

Texts

The consolidated text (tekst ujednolicony) is unofficial; only the signed PDFs from Dziennik Ustaw / Monitor Polski are legally authentic.

Keywords

Related acts

Acts referring to this act

• Repealing Acts: Announcement of the Minister of Finance of January 27, 1951, on the promulgation of the consolidated text of the Decree of February 3, 1947, on tax on the acquisition of property rights.
• Repealing Acts: Decree of February 3, 1947, on the tax on the acquisition of property rights.
• Repealed Acts: Law of July 28, 1983, on inheritance and gift tax.
• References: Regulation of the Minister of Finance of November 21, 1978 amending the regulation on the implementation of the law on inheritance and gift tax.
• References: Regulation of the Council of Ministers of March 19, 1982 on the mitigation of burdens in inheritance and gift tax.
• Legal Basis: Regulation of the Council of Ministers of April 11, 1979 amending the regulation on exemption from inheritance and gift tax for the acquisition of ownership of certain assets and rights.
• Legal Basis: Regulation of the Minister of Finance of December 30, 1975 on the implementation of the law on inheritance and gift tax.
• Legal Basis: Regulation of the Council of Ministers of December 29, 1975 on exemption from inheritance and gift tax for the acquisition of ownership of certain property and property rights.
• Legal Basis: Regulation of the Minister of Finance of November 21, 1978 amending the regulation on the implementation of the law on inheritance and gift tax.
• Legal Basis: Regulation of the Council of Ministers of March 19, 1982 on the mitigation of burdens in inheritance and gift tax.
• Legal Basis: Regulation of the Ministers of Finance and Justice of May 31, 1976, on the collection of inheritance and donation tax by notaries.
• Legal Basis from Art.: Regulation of the Council of Ministers of December 29, 1975 on exemption from inheritance and gift tax for the acquisition of ownership of certain property and property rights.
• Legal Basis from Art.: Regulation of the Minister of Finance of November 21, 1978 amending the regulation on the implementation of the law on inheritance and gift tax.
• Legal Basis from Art.: Regulation of the Minister of Finance of December 30, 1975 on the implementation of the law on inheritance and gift tax.
• Legal Basis from Art.: Regulation of the Council of Ministers of April 11, 1979 amending the regulation on exemption from inheritance and gift tax for the acquisition of ownership of certain assets and rights.
• Legal Basis from Art.: Regulation of the Ministers of Finance and Justice of May 31, 1976, on the collection of inheritance and donation tax by notaries.
• Legal Basis from Art.: Regulation of the Council of Ministers of March 19, 1982 on the mitigation of burdens in inheritance and gift tax.
• Repeals Resulting From: Regulation of the Minister of Finance of December 18, 1948, concerning the establishment of principles for storing benefits expressed in foreign currency for the basis of calculating the tax on the acquisition of property rights.
• Repeals Resulting From: Regulation of the Council of Ministers of December 20, 1974 on the amendment of the amount of tax on gratuitous acquisition of property rights and the amount of certain fees.
• Repeals Resulting From: Law of March 19, 1971, on the amendment of the decree on tax on acquisition of property rights.
• Repeals Resulting From: Regulation of the Minister of Finance of June 28, 1966, amending the regulation on the exemption of acquisition of certain property rights from property acquisition tax.
• Repeals Resulting From: Regulation of the Minister of Finance of 3 July 1963 on the Exemption of the Acquisition of Certain Property Rights from the Property Rights Acquisition Tax.
• Repeals Resulting From: Regulation of the Minister of Finance of May 30, 1962, amending the regulation on the implementation of the decree on property acquisition tax.
• Repeals Resulting From: Regulation of the Minister of Finance of October 12, 1951, on the implementation of the decree on the tax on the acquisition of property rights.
• Repeals Resulting From: Decree of October 26, 1950, amending the decree on tax on acquisition of property rights.
• Repeals Resulting From: Regulation of the Minister of the Treasury of February 4, 1950, on exemption from the tax on the acquisition of property rights for the acquisition of certain property rights and exemption from stamp duty for certain documents.
• Repeals Resulting From: Announcement of the Minister of Finance of September 29, 1949, on the publication of the consolidated text of the decree of February 3, 1947, on the tax on the acquisition of property rights.
• Repeals Resulting From: Regulation of the Minister of Finance of July 1, 1949, on remuneration for the postal administration for the sale of treasury stamps and official bill blanks by post offices and agencies.
• Repeals Resulting From: Law of July 2, 1949, on amending the decree of February 3, 1947, on the tax on acquisition of property rights.
• Repeals Resulting From: Regulation of the Minister of Finance of November 8, 1948, on the implementation of the decree of February 3, 1947, on the tax on the acquisition of property rights, issued with regard to §§ 41, 46-55 and 58 in agreement with the Minister of Justice; with regard to §§ 56 and 57 and §§ 62 and 63 in agreement with the Ministers of Public Administration and Recovered Territories; with regard to §§ 59-61 and 64-67 in agreement with the Ministers of National Defence, Public Administration, Public Security, Foreign Affairs, Justice, Education, Culture and Art, Agriculture and Agrarian Reform, Forestry, Industry and Trade, Shipping, Reconstruction, Communication, Labour and Social Welfare, Health, Posts and Telegraphs, Recovered Territories, and with regard to § 72 in agreement with the Minister of Posts and Telegraphs.
• Repeals Resulting From: Order of the Minister of Finance of May 24, 1955, concerning the exemption of the acquisition of certain property rights from the tax on the acquisition of property rights.
• Repeals Resulting From: Circular of the Minister of Finance of May 3, 1954, on the taxation of the acquisition of property rights with the tax on the acquisition of property rights for compensation.
• Repeals Resulting From: Regulation of the Minister of Finance of February 20, 1954, on the exemption of settlers from the tax on the acquisition of property rights.
• Repeals Resulting From: Order of the Minister of Finance of January 11, 1949, issued in agreement with the Minister of Justice, on the payment of remuneration to court secretaries for activities related to the calculation and collection of tax on the acquisition of property rights.