Pursuant to the Act of September 9, 2000 on tax on civil law transactions, only the division of the inheritance is subject to taxation, therefore PCC is not payable on the division of joint property (Article 1).
Moreover, PCC must be paid on the division of the estate only in the part relating to repayments and subsidies (Article 1(1)(f). The tax obligation applies to the entity purchasing things or property rights in excess of the share in the inheritance or joint ownership (Article 4(5)). The tax base is the market value of the thing or property right acquired above the value of the share in the inheritance (Article 6(1)(5)). The standard tax rate is 1%. However, in the case of transfer of ownership of real estate, movable property, perpetual usufruct right, cooperative ownership right to a residential premises, cooperative right to a commercial premises and resulting from the provisions of cooperative law: the right to a single-family house and the right to premises in a small residential house – 2% (Art. 7 section 1 point 2)