A gift from parents – information

Many people ask estate agents and lawyers how making a gift (darowizna) to close family works. The most common situation is a gift from parents – information on this subject is unclear and, for many people, complicated. Find out whether you have to pay gift tax or whether a visit to the tax office awaits you.

What is a gift?

The provision on gifts can be found in the Civil Code. The definition says that it is a free-of-charge benefit from one person to another. In all documents we use the terms donor (darczyńca) and donee (obdarowany). The party to a gift agreement can be a natural person or a legal person. We can make a gift to almost anyone, but we must find out what tax applies in the specific case of transferring, for example, money or property.

A gift from parents – information

People receiving a gift within the closest family belong to the so-called zero tax group (grupa zerowa). What does this involve? People who belong to this tax group are completely exempt from tax for this transaction. We will not pay tax if the donee is the donor's spouse, a descendant, such as a son or daughter, an ascendant, such as a mother, father, grandfather or grandmother, or a sibling, stepmother or stepfather. However, we must report the gifted amount to the tax office if it exceeds 9,637 PLN. It should be remembered that a gift is tax-free only if it is reported. We have as much as six months to file the declaration.

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How to fill in the right form

The form we must submit to the tax office of the given city is SD Z2. You must be sure to enter your PESEL or NIP number, the amount of the gift and the date it was handed over. The tax obligation arises precisely on the day the gift is handed over. The application should be submitted to the tax office with jurisdiction based on the location of the gift. This matter is important above all in the case of a gift of property. The form should be submitted in the city where the house or flat is located. The application may be submitted by either party to the agreement, but the donee's signature is important.