Dyspozycja wkładem na wypadek śmierci, jak pośmiertna forma rozporządzenia majątkiem posiadacza rachunku bankowego. Aspekty cywilnoprawne i podatkowe
The disposition of funds on a bank account in the event of death, as a posthumous form of disposing of the assets of the bank account holder. Civil law and tax law aspects

Summary/Abstract: This article aims to analyze the essence of a bank account and the features of the bank account contract. Both will be necessary for further analysis. The author describes the legal basis for defining the bank account contract, it’s based mainly on the provisions of the (Polish) Civil Code and the (Polish) Banking Law Act. The article is also devoted to the specific form that an account holder may use to protect his or her family in the event of his or her death (disposition of funds in the event of death/following the death) is examined hereinafter. The next part is about the nature of that disposition and bank liabilities to carry out after obtaining information about the death of its client/ account holder. The last part examines the tax aspects of such a solution in the context of inheritance regulations. Thanks to that analysis, it was possible to establish who and on what terms can become a beneficiary of the disposition of funds and also what tax obligations are imposed on him.

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