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Cross-Border Acquisition of Inheritance as an Event Taxable According to Personal Income Tax

Summary/Abstract: The article examines the problems that may arise from the scope of tax jurisdiction specified in Art. 2 of the Inheritance Tax Act. The analysis covered jurisdictional liaison constructed using the conditions of citizenship and permanent residence. An attempt was also made to determine the consequences that exclusion from inheritance and donation tax may have in the light of the exclusion contained in Art. 2 section 1 point 3 of the Personal Income Tax Act. As a result, it was established that in certain situations, cross-border acquisition of an inheritance will constitute an event subject to personal income tax and not inheritance and donation tax.

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