Co-owner of inherited property seeks tax exemption on 50% share under Polish property law.
Interpretation Request from Co-Owner
A co-owner of a single-family house with a plot, who holds a 50% share acquired through inheritance, has applied for an individual interpretation.
Seeking Tax Preference
The property owner wishes to utilize a tax preference outlined in Article 9, point 17 of Poland’s Civil Law Transactions Tax (PCC) Act.
Inherited Property Ownership
The case involves a co-ownership arrangement where one party inherited their 50% stake in the residential property and associated land.