Polish inheritance rules with regards to property that was transferred before death

Hello,

I have a hypothetical question regarding Polish inheritance law and pratice.

Obviously this would require consulting a lawyer specialized in estate law however I just wanted to see if anyone can confirm my reasoning here.

Here is the hypothetical scenario:

If a person transfers real estate property ownership to one of their children before their death (legally, as a gift).

Is that gifted land then part of the estate when that person dies ?

It would seems reasonable to inclufe this land in the estate, otherwise the gift would be a way to make some children heirless by gifting things before death.

Would a person need to sue in court to include the land value in the estate ?

Thank you for any replies and sorry if this topic is not allowed.

Best regards,

MrZ

Tax would be payable at the moment of transfer - podatek na darowizna.

Amount depends how close a relative they are - it is between 5 and 20 percent.

There are exemptions and loopholes but see a lawyer. Or just use google for starters.

Hello cms_neuf,

I assume that gifting tax was paid when the property was transferred while the donor and received where both still alive.

This is not a question of taxation.

This is a question about whether a parent can gift all assets to only one child before death, and then the other children end up with no or minimal inheritance after death.

They can try to get a bit of it (I believe under zachowek) but I doubt it will be much)

For a large real estate gift of multiple million zlotys, even 10% can be quite a lot.
I found this link that deals with the exact scenario and there is indeed a way to claim money from the heir that received the gift: codozasady.pl/en/p/forced-share-also-valid-for-statutory-succession

If someone made a gift before they died, and assuming that person was mentally able to decide and there's no suggestion of coercion, why disrespect the persons wishes and attempt to claim something given to others?

It's smarter to transfer the property ASAP because if you sell it before owning it for 5 years, the taxes are higher.