Jason123456 1 Jan 2019 #1I am curious about Polish tax law and how it applies to Polish citizens living abroad. Are Polish citizens living abroad treated equivalently to non resident aliens? Specifically if a Polish citizen living permanently abroad inherits assets or money located in a country that is not Poland do they need to pay the Polish inheritance tax on it.I found some translations of the Polish inheritance law that seems to indicate that Polish citizens who receive inheritances or gifts in foreign countries need to pay inheritance tax on it. But Poland is usually considered to have residence based taxation. So is there an exception if the citizens are residing abroad and are inheriting non Polish assets? For example say John who lives in Canada dies (or just gifts it to Matt while he is alive) and leaves a house in Toronto to Matt who is a dual Polish Canadian citizen living in Toronto. Does Matt need to pay inheritance tax (or gift/donation tax) to Poland? Does he need to declare it to the Polish tax authorities? I contacted the consulate where I live and told me they thought it would not be taxed but that they were not sure. If anyone has anymore concrete answers/ information/ opinions I would appreciate it a lot. Thank you.-JasonThe following is the law that I saw:"Podatkowi od spadków i darowizn podlega nabycie przez osoby fizyczne....własności rzeczy znajdujących się za granicą lub praw majątkowych wykonywanych za granicą, jeżeli w chwili otwarcia spadku lub zawarcia umowy darowizny nabywca był obywatelem polskim lub miał miejsce stałego pobytu na terytorium Rzeczypospolitej Polskiej."- finanse.mf.gov.pl/inne-podatki/podatek-od-spadkow-i-darowiznWhich I believe comes from Act of 28 July 1983 on inheritance and donation tax.