Poland clarifies tax treatment of joint parent‑child accounts and pensioner PIT obligations

Polish tax officials state that merely being a co‑owner of a bank account with a parent does not automatically create a taxable donation. A donation is recognised only when one party gains a real financial benefit, such as using the funds for personal purchases or cash withdrawals. The tax office may consider such usage a donation subject to the inheritance‑and‑gift tax if the value exceeds the exemption threshold of 36,120 zł over five years, requiring filing of form SD‑Z2 within six months. An illustrative case from 25 March 2026 involved a woman who transferred money to a joint account under a power of attorney; the authorities ruled it a purely technical arrangement, not a donation. To avoid donation‑tax risk, using a banking power of attorney instead of joint ownership is recommended.

For pensioners, receiving a pension does not automatically exempt them from filing an annual PIT return. Filing is unnecessary only when the pension payer withholds tax throughout the year and the pension is the sole income, with no additional earnings, deductions, or foreign income. Any extra earnings—such as employment, freelance work, rental income, or foreign pensions—trigger a filing obligation, as does the desire to claim tax reliefs. Pensioners must also consider double‑taxation agreements for overseas benefits. Failure to file when required can result in penalties, while filing can yield refunds or deductions.