Law /
Polish Income Tax Payable on Inheritance for UK Citizen [26]
When you yourself sell a property (or obtain any money from the sale of a property owned by someone else) you are liable to pay 19% income tax on the proceeds, unless you can prove that you have used the money to buy another property within the next 2 years. Your tax becomes due, if you have not purchased another property. It is up to YOU to ask the right questions.
If the house was owned by a relative (close or otherwise) - there may not be any inheritance tax to pay, but this is totally SEPARATE from the proceeds on the sale of the actual property. It does not make any difference whether you are Polish, British, Spanish or any other nationality and whether you have ever been to Poland, have been there for one day or 180 days.
This is 'sale of property tax'.
If you do not pay it is more than very likely that the Tax Authorities may come after other people who have benefited from the sale in order to obtain their pound of flesh.