Agreements concluded in the 1920s with Czechoslovakia, Austria and Hungary and the multilateral Miskolc Agreement of 1977 as the basic treaties binding upon Poland to prevent double taxation of immovable and movable deceased’s estate
Agreements eliminating double taxation of immovable and movable property included in the deceased’s estate are rare in terms of practical application of treaties in the Republic of Poland. These are agreements dating back to the interwar period, and the scope of their influence on the domestic pract...
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| Format: | Article |
| Language: | English |
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MINISTERSTWO SPRAWIEDLIWOŚCI (Ministry of Justice POLAND)
2022-09-01
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| Series: | Nieruchomości@ |
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| Online Access: | http://kwartalniknieruchomosci.ms.gov.pl/gicid/01.3001.0015.9849 |
| Summary: | Agreements eliminating double taxation of immovable and movable property included in the deceased’s estate are rare in terms of practical application of treaties in the Republic of Poland. These are agreements dating back to the interwar period, and the scope of their influence on the domestic practice seemed modest so far. Moreover, Poland is theoretically bound by one multilateral agreement regulating, amongst others, this issue. Due to the passage of time and developments in the international environment, serious concerns have arisen as to their validity and mutual relations. The purpose of this text is to determine the scope of subjective application of these agreements. Attention is also given to the material scope of application of the treaties and intertemporal issues. It is not excluded that due to the increasing influence of EU law on succession, these agreements will be gaining a greater application in the coming years.
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| ISSN: | 2657-8247 2719-8030 |