On 7 October 2026, the Polish Supreme Administrative Court (NSA) ruled that the six-month deadline for reporting an inheritance from a person who died abroad begins on the date of death, not on the date a foreign court decision recognizing the inheritance becomes final. The tax authority had incorrectly argued that the period starts only after the foreign ruling is recognized in Poland. The NSA clarified that the statutory deadline is triggered by the death event itself, and taxpayers must report within six months of that date, regardless of foreign probate proceedings. This ruling protects heirs from penalties due to delays in foreign legal processes and aligns with the principle that tax obligations arise from the underlying economic event.
Key Takeaways
- Deadline Anchored to Date of Death: The six-month reporting period starts on the day the deceased passed away, not on foreign court recognition.
- Protection Against Foreign Delays: Heirs are not penalized for lengthy probate proceedings abroad.
- Timely Reporting Still Required: Taxpayers must proactively report foreign inheritances within six months of death, even if documentation is pending.
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