Polish military apartments sold cheaply as tax rules tighten on property gifts

The Agency for Military Property (AMW) is auctioning former military apartments in Mirosławiec, West Pomerania, with opening bids as low as 78,000 zł for a 38 m² flat. The low price reflects the loss of demand after the local garrison was reduced. Buyers must place a deposit and compete in a tender; final prices usually stay close to the starting bid because few bidders are interested.

The flats are often empty for years, so new owners face additional renovation costs for electrical, plumbing and heating systems, which can run into tens of thousands of zł.

At the same time, Polish inheritance and gift‑tax law limits the tax‑free amount for Group I donors to 36,120 zł over a five‑year period. Any transfer exceeding this threshold must be reported within six months using form SD‑Z2; otherwise the exemption is lost and the excess is taxed at rates of 3‑7 %. Direct cash gifts are excluded from the exemption.