Reporting the acquisition of an inheritance by immediate family – a practical guide to inheriting funds accumulated in bank accounts

Exemption from inheritance and gift tax for immediate family – the so-called zero group – this is one of the most commonly used tax preferences. However, to take advantage of it, it is necessary submitting an SD-Z2 application in a timely manner and to the appropriate tax office. Below, you will find a practical overview of the rules, deadlines, and how to complete the form when inheriting funds held in bank accounts.

Who belongs to the zero group?

Exemption from Article 4a of the Inheritance and Gift Tax Act is available to immediate family members, including:

• spouse,
• descendants (children, grandchildren),
• ascendant (parents, grandparents),
• siblings,
• stepson,
• stepfather and stepmother.

Individuals belonging to the so-called zero group can benefit from full tax exemption provided they report their inheritance within the statutory deadline. Failure to comply with this deadline results in the obligation to settle tax under general rules.

Deadline for submitting SD-Z2 – 6 months

In case of inheritance, the deadline is 6 months from the date of tax liability, i.e. from the moment when:

• the court decision on the confirmation of inheritance has become final,
• the act of inheritance certification was registered,
• or a European Certificate of Succession has been issued.

Each heir submits your own, individual SD‑Z2 form – there is no single common application.

How to submit an SD‑Z2 form? Four available paths

1. e-Tax Office

This is the most convenient option. You log in using a trusted profile, online banking, mObywatel, or e-ID and complete the online form.

2. gov.pl / e-Declarations

You go to the Tax Portal or the e-Declarations service, select the SD-Z2 form, complete it online and sign it with authorization data or a qualified electronic signature.

3. In person at the office

You print the form, fill it out and submit it in paper form to the appropriate office, usually after making an appointment.

4. Post

You print and complete the form, then send it by registered mail to the appropriate office. The deadline is met. date of shipment.

Which Tax Office will be competent?

If the subject of the inheritance consists solely of funds held in bank accounts, without real estate or rights related thereto, the competent tax authority is the head of the tax office with jurisdiction over the testator’s last place of residence.

If the estate covers at least one real estate property or a right related to real estate, e.g. a cooperative ownership right to a residential premises, the jurisdiction of the tax office is determined according to the location of the real estate.

Foreign currency accounts – how to convert?

If part of the funds was collected, e.g. in euros, the value should be entered in the form in PLNThe Act does not specify the technical method of converting the value, but in practice the exchange rate in force on the date of the testator's death is used.

What documents are worth preparing?

The office may request documents confirming the purchase and its value. In practice, it's advisable to have the following with your bank account:

• inheritance certificate or court decision,
• bank certificates on the status of funds on the date of the testator's death,
• for foreign currency accounts – method of conversion into PLN.

What attachments do I need to include with my SD‑Z2?

Although it is not directly stipulated in the law, tax offices often require additional documents, so it is worth attaching the following to the form:

1. bank certificates regarding the status of accounts on the date of death,
2. act of certification of inheritance.

In the electronic version, the following is added: scansIn the paper version, it is enough copy – no need to send original documents.

What happens after I assemble the SD-Z2?

• When sending by post, the office usually does not send confirmation – lack of correspondence means that the application has been accepted.
• The e-Tax Office should receive information about the form being accepted.
• A tax decision is issued only when the office finds that the exemption is not entitled (e.g. due to missing the deadline).

It is worth keeping documents related to SD-Z2, including a copy of the form, bank documents or the inheritance certificate for at least 5 years , i.e., for the limitation period of the tax liability. This protects against the risk of a potential dispute with the tax authority.

If you have any questions about completing the SD-Z2 or want to ensure your application meets all requirements, you can discuss your situation with our team of experts. We'll be happy to help you navigate the formalities without any risk of error.