Nekilnojamojo turto ir nuosavybės teisių įsigijimo apmokestinimas Lenkijos ir Lietuvos mokesčių teisės aktuose: pasirinktosios problemos

Stefan Babiarz

doi:10.15388/teise.2019.111.13

Abstract

[full article, abstract in English] The comparison of the inheritance tax legislation in Poland and Lithuania shows clearly that inheritance tax is a simple tax, with no special legal or financial complexity. Therefore, there are no serious issues concerning the assessment and/or payment of the tax. The assessment process and the amounts of the tax are taxpayer-friendly. It is worth noting solutions such as a 30% reduction in the taxable amount, no deduction of debt and charges, no complicated procedure for determining the taxable amount, respecting the double taxation avoidance principle, or the fact that no tax liability in respect of inheritance tax may re-arise.The case is not the same with the Polish Gift and Inheritance Tax Act. The only advantage of the Polish law, as compared to the Lithuanian law, is that the scope of taxable property is broader and, therefore, the higher, personal income tax would not apply to many types of the taxable property.The author expects this paper to be the first is a series of papers introducing Polish taxpayers, tax authorities and legislative bodies to legal solutions relating to the taxation of gratuitous acquisition of tangible property and property rights in other European countries. The Polish Gift and Inheritance Tax Act is a highly complicated piece of legislation. Its complexity causes tax disputes and does not encourage good relations between taxpayers and tax authorities. What is more, it is often the source of family conflicts.

Highlights

The author expects this paper to be the first is a series of papers introducing Polish taxpayers, tax authorities and legislative bodies to legal solutions relating to the taxation of gratuitous acquisition of tangible property and property rights in other European countries
The aim of this paper[1] is to carry out a linguistic, systemic and comparative analysis of a selection of Polish and Lithuanian statutes regarding the taxation of gratuitous acquisition of the ownership of tangible property and property rights
The scope of property that is subject to the Polish gift and inheritance tax is defined more broadly, as it includes practically any means of acquiring property and property rights gratuitously, as specified in Section 1.1.1.2-6 and Section 1.2 of the Gift and Inheritance Tax Act

Summary

Introduction

The aim of this paper[1] is to carry out a linguistic, systemic and comparative analysis of a selection of Polish and Lithuanian statutes regarding the taxation of gratuitous acquisition of the ownership of tangible property and property rights. The same taxable person or the same object of taxation could be subject to a different tax at the same time only in the case of exclusion from the first tax It can, be said that, historically, there are no considerable differences between Poland and Lithuania in how the concept of tax exemption is understood. The considerations could only cover issues related to the possible taxation relationship and its components (the taxable person, the object of taxation and the tax base) and the formal taxation relationship (filing tax returns, keeping tax records and providing information to tax authorities)[23] These issues would not be representative for the purposes of the comparative analysis

The Lithuanian Constitution and the Polish Constitution versus taxes

Taxable amount

Tax rate

Tax allowances and tax exemptions

Findings

Other issues