Poland inheritance and gift tax regulations

In Poland, individuals receiving inheritance or gifts must adhere to specific reporting procedures to qualify for tax exemptions. Members of the ‘zero group’—including spouses, parents, children, and siblings—can receive full exemptions under the Act on Inheritance and Gift Tax, provided they submit form SD-Z2 to the tax office within six months of the obligation arising.

Failure to meet this six-month deadline results in the recipient being classified under the first tax group, making them liable for progressive tax payments. For the first tax group, the Ministry of Finance specifies a tax-free threshold of 36,120 PLN, which applies to the total value of acquisitions from a single person over a five-year period. To ensure eligibility, monetary gifts should be processed via bank transfers, payment accounts, or postal orders rather than cash.

Recent interpretational disputes have emerged regarding these exemptions under Article 4a of the Act. Tax authorities have reportedly denied exemptions in instances where a donor transfers funds directly to a recipient’s creditor, even when the donation is well-documented. Additionally, cases have been noted where taxpayers received cash from family members and subsequently deposited it into their own accounts; despite having contracts and documenting the deposit, the tax office denied the exemption.

These technicalities have prompted parliamentary inquiries, including an interpellation by MP Barbara Dolniak, seeking legislative amendments or official clarification to resolve disputes regarding the specific methods required for transferring family funds.