Tax on inheritance and donations in Poland and Germany. Structural elements of the tax: taxpayer, subject of taxation, unlimited and limited tax liability, succession and the tax on inheritance and donations. Part one

Erbschaft- und Schenkungsteuer in Polen und in Deutschland. Konstruktionselemente der Steuer: Steuerpflichtiger, Steuergegenstand, unbeschränkte und beschränkte Steuerpflicht, Erbschaft- und Schenkungsteuer bei Nacherbfolge. Erster Teil

Abstract

The following conclusions can be drawn from a comparison of the structural elements of the tax structure in the Polish and German Acts on the tax on inheritance and donations: – there are no significant differences in the design of the taxpayer and the object of taxation (and the existing ones are related to different civil law solutions – donation in case of death, agreement as to succession), – the difference is in the taxation of subsequent succession, not provided for in the Polish civil law, and in the taxation of specific bequest, unknown in the German law, – the tax point is determined differently, as the German Act already taxes the due revenue (legitim), However, the German Act provides less favourable solutions for taxpayers in terms of e.g. the subject and object of taxation. It is, therefore, considered to be restrictive for taxpayers.