In Poland, there is inheritance and donation tax, which must be paid both when an heir has received an inheritance under the testator's will and when the heir has received an inheritance under statutory succession. According to the law, inheritance tax is also payable on inheritances, as well as on the acquisition of units or rights to savings deposits as a result of a disposition on the death thereof. Members of the close family receiving an inheritance can count on preferential payment burdens to the Tax Office.