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DYSPOZYCJA WKŁADEM NA WYPADEK ŚMIERCI – ZAGADNIENIA PODATKOWE

100%
Michta D.
Eunomia – Rozwój Zrównoważony – Sustainable Development
|
2020
|
issue 1(98)
43-48
EN
The acquisition of rights to a savings contribution on the basis of an instruction in case of death is taxable. The tax obligation lies with the purchaser of property rights, it means the beneficiary, and arises upon the death of the contributor. However, the beneficiary will be exempt from tax if he reports the acquisition of the right to the competent head of the tax office within six months from the date of the tax obligation.
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Dyspozycja wkładem na wypadek śmierci – podsumowanie cyklu I uwagi de lege ferenda

100%
Michta D.
Eunomia – Rozwój Zrównoważony – Sustainable Development
|
2021
|
issue 1(100)
25-30
EN
The disposition of contribution in case of death (bank bequest) is an institution of banking law that is often used in relations between banks and customers. The article summarizes information on the bank bequest, presenting the key problems of this institution. The article also presents proposals for changes to the currently binding regulation.
3
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DYSPOZYCJA WKŁADEM NA WYPADEK ŚMIERCI – ZAKRES PODMIOTOWY ORAZ PRZEDMIOTOWY

100%
Michta D.
Eunomia – Rozwój Zrównoważony – Sustainable Development
|
2019
|
issue 2(97)
55-62
EN
The Banking Act regulates subjective and objective limitations of a bank bequest. A disposition of contribution in case of death may be made by the possessor of the savings account, the possessor of the savings and settlement account or the possessor of the term deposit savings account. The beneficiaries of the disposition may be: spouse, ascendants, descendants and siblings. The payment amount is limited to 20 average monthly remuneration in the enterprise sector excluding payments from profit, announced by the President of the Central Statistical Office for the last month before the death of the account possessor.
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