In Poland, the estate is subject to tax if and to the extent that it is located on the territory of Poland or is exercised there as a property right. An estate located abroad is only taxable in Poland if the acquirer or the deceased was a Polish citizen or had their permanent residence in Poland. If neither the heir nor the deceased was a Polish citizen or resident in Poland, the acquisition is tax-free. For the above, see Art. 1-3 polErbStG.<\/p>\n
If the heir is a German national who has not lived abroad for more than five years or other persons who have their domicile or habitual residence in Germany, they are subject to unlimited tax liability in Germany with regard to the acquisition of the inheritance (Section 2 ErbStG). This can therefore lead to Double taxation of heirs<\/strong> come. The only possible remedy would be a Crediting of taxes already paid abroad<\/strong>. However, this can only on real estate and business assets<\/strong> be made, \u00a7 21 ErbStG. If you have any further questions, please contact your specialist inheritance lawyer in D\u00fcsseldorf and Krefeld, Dr Michael Gottschalk.<\/p>","protected":false},"excerpt":{"rendered":" In Polen unterliegt der Nachlass der Steuerpflicht, wenn und soweit er sich auf dem Hoheitsgebiet Polens befindet oder als Verm\u00f6gensrecht dort ausge\u00fcbt wird. Der Nachlass, der sich im Ausland befindet, muss nur in Polen besteuert werden, wenn der Erwerber oder der Erblasser polnischer Staatsangeh\u00f6riger war oder seinen st\u00e4ndigen Wohnsitz in Polen lag. War weder der […]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":420,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"class_list":["post-1062","page","type-page","status-publish","hentry"],"acf":[],"aioseo_notices":[],"aioseo_head":"\n\t\t\n\t\n\t\n\t\n\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t