Poland Ministry of Finance addresses gift tax exemption disputes

Interpretational disputes have emerged regarding tax exemptions for donations received from immediate family members in Poland. Under Article 4a of the Inheritance and Gift Tax Act, donations can be exempt from tax provided the transfer of funds is properly documented, specifically through a transfer to the recipient's payment account.

Tax authorities have reportedly denied exemptions in cases where the donor transfers funds directly to a creditor of the recipient, even when the donation is well-documented and its nature is clear. This has led to parliamentary inquiries, including an interpellation by MP Barbara Dolniak, seeking clarification or legislative amendments to resolve these technicalities.

One specific case highlighted by the National Tax Information involved a taxpayer who received cash from his mother and subsequently deposited it into his own account. Despite having a contract and documenting the deposit, the tax office denied the exemption, illustrating the risks associated with the specific methods used to transfer family funds.