Poland: Procedures for reporting online donations and tax exemptions

Reporting donations online in Poland requires following specific procedures to ensure tax exemptions, particularly for members of the 'zero group' such as spouses, parents, children, and siblings. To qualify for a full exemption under the Act on Inheritance and Gift Tax, taxpayers must submit form SD-Z2 within six months of the donation.

For donations from more distant relatives or unrelated individuals, form SD-3 must be used, and taxes are determined based on specific tax groups. It is recommended to use bank transfers or postal orders as proof of transfer, as cash transactions handed over in person may not provide sufficient security for claiming exemptions.