President Andrzej Duda signed on Wednesday the law amending the law on inheritance and donation tax, which expands the group of people entitled to exemption from inheritance and donation tax.
According to the new regulations acquisition tax exemption by way of inheritance or donation are granted to people who are or have stayed in a foster family or in a family children’s home
The new solutions include foster families, family orphanages, care and educational institutions and other forms of care provided by related and unrelated persons, defined in the Act on foster care.
The authors of the regulations argued that children in foster care or family orphanage are brought up in most cases throughout their childhood, in many cases they consider theirs caregivers for parents and vice versa – caregivers consider them their own children for the rest of their lives.
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