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Possible extension of exemption from inheritance and donation tax

The Sejm’s public finance committee supported the MP’s bill, expanding the circle of those entitled to be exempt from inheritance and donation tax. The exemption will be granted to, inter alia, charges of foster families or family orphanages.

Proposed by KO deputies, the draft provides for an exemption from tax on acquisitions by inheritance or donation by persons staying or who stayed in a foster family or in a family orphanage.

During the first reading in the finance committee on Wednesday, on behalf of the applicants, Krystyna Skowrońska (KO) proposed an amendment extending the scope of the exemption to caregivers and charges of care and educational institutions. The committee supported this change.

Ultimately, the project covers foster families, family orphanages, care and educational institutions and other forms of care provided by related and unrelated persons, as defined in the Act on foster care.

The justification for the proposed changes indicated that children in foster care or family orphanage are brought up in most cases throughout their childhood, in many cases they consider their guardians to be real parents and vice versa – guardians consider them their own for the rest of their lives.

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