On 30 September 2026, KIS issued an interpretation (dated 27 April 2026) confirming that a private pension from a foreign pension fund received by a surviving partner after the participant’s death is not subject to Polish inheritance and donation tax. The payment arises from a contractual death benefit clause in the pension agreement, not from inheritance law. Therefore, it falls outside the scope of the Inheritance and Donation Tax Act, providing tax-free treatment for the beneficiary.
Key Takeaways
- Contractual vs. Inheritance Nature: The classification hinges on the pension contract terms; a designated beneficiary clause creates a contractual claim, not a succession right.
- Cross-Border Application: The exemption applies regardless of the pension fund’s jurisdiction, provided the contract meets the death-benefit criterion.
- Reporting Still Required: While tax-exempt, the receipt may need disclosure in the beneficiary’s annual tax return for transparency.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement