Związki rodzinne a zwolnienia w podatku od spadków i darowizn
Family relationships and exemptions in inheritance and donation tax

Summary/Abstract: One of capital taxes is inheritance and donation tax. Subject of this tax is acquiring ownership of an object or financial rights by natural persons in a manner stipulated in the Act. The level of taxation is also dependant on family relationship taken into consideration by the legislator in the legal structure of the tax. A fundamental principle was adopted here according to which the closer the family relationship between a disposer and an acquirer of the ownership of an object and financial rights, the smaller is the amount of the tax. A facultative element in the tax structure in the form of tax exemptions was also included in this rule. The scope of the paper includes the issues of links between the extent of tax exemptions and being a member of a given tax group as resulting from family relationships. The principles of using the exemptions and interpretational doubts in using them were also indicated. The carried out analysis allowed to formulate both general and specific conclusions.

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