Director of the National Tax Information in the individual ruling of May 24, 2021; 0111-KDIB2-3.4014.16.2021.5. ASZ focused on the problem of a paid agreement for the division of property. In the reality of the present case, the spouses divorced and intended to divide the property before a notary. Unfortunately, before the split took place, one of the spouses died and his inheritance (which included a share of w in the property) was purchased by his two sons. The surviving spouse and heirs decided to conclude a notarized agreement on the division of joint property covering the property that was in the joint property acquired during the marriage, in which the matrimonial property regime was in force.
The authority emphasized that the agreements strictly defined in the act are subject to taxation with tax on civil law transactions. These include the agreement on the division of the estate and the agreement on the dissolution of joint ownership – in the part concerning repayments or subsidies. Such contracts have the same effects as the contract that the spouse and heirs planned to conclude. Due to this, the question arose whether a paid contract (with additional payments and repayments) for the division of joint property between the ex-spouse and the heirs of the other spouse is also subject to taxation.
In the discussed interpretation, the authority stated that the tax was not due. The contract in question is neither an agreement for the dissolution of joint ownership, as it concerns joint property of marriage and its legal effects are different, nor an agreement for the division of inheritance, as it is not concluded between the heirs. The admissibility of such an agreement is confirmed by Art. 46 and 501 of the Family and Guardianship Code.