A civil law agreement on the division of inheritance, as a civil law agreement, is subject to tax on civil law transactions. In accordance with Article 1 of the Act of 9 September 2000 on the tax on civil law transactions, inheritance division agreements are subject to taxation in the part concerning repayments or additional payments. Therefore, in the absence of an additional payment or repayment, the inheritance division agreement is not subject to taxation with this tax. However, the tax liability rests with the entity acquiring the goods or property rights in excess of the share in the estate. The tax base is the market value of the goods or property rights acquired in excess of the value of the share in the estate.
According to the position of doctrine and case law, repayment should be understood as a cash benefit due in the event of the termination of joint ownership of the goods by granting ownership to one of the co-owners, constituting the equivalent of the share in the joint ownership. On the other hand, a surcharge is a monetary payment aimed at equalizing differences in the value of things resulting from the physical division of a joint thing or granting co-owners ownership of things of unequal value. According to the Code of Civil Procedure, the composition and value of the estate subject to division is determined by the court. This determination leads to determining the value of the shares of individual heirs, influencing the arrangement of inheritances and consequently deciding on the amount of payments or surcharges due to the heirs. The market value of the subject of civil law transactions is determined on the basis of average prices used in the trade of things of the same type and kind, taking into account their location, condition and degree of wear, and in the trade of property rights of the same type, on the day of the transaction, without deducting debts and liabilities. If the taxpayer has not specified the value of the subject of the civil law transaction or the value specified by him does not correspond, according to the tax authority’s assessment, to the market value, the tax authority will call upon the taxpayer to specify, increase or decrease it, within a period of no less than 14 days from the date of delivery of the request, at the same time providing the value according to its own preliminary assessment. It should therefore be remembered that the tax base will be the market value, and not the amount that the Parties consider to be the payment for the acquisition of the item. Therefore, when determining the market value, for the purposes of the civil law transaction tax, there is no basis for reducing this value by the value of the expenses incurred for the thing. Settlements for the expenses incurred and the final price after their settlement are an issue decided on the basis of civil law provisions.