Yes. Receiving a reserved share is subject to the rules on inheritance and gift tax. The tax obligation arises at the moment the claim, or part of it, is satisfied, for example on the day the reserved share is paid out, not on the day the testator died.
People belonging to the closest family, among others a spouse, children, grandchildren and parents, can use a full tax exemption. Where a filing is required, the SD-Z2 form generally has to be submitted within 6 months of the tax obligation arising.
A filing is not needed if the total value of acquisitions from, or after, the same person does not exceed the applicable tax-free amount. In 2026, for tax group I, this is PLN 36,120.
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