The unprecedented offensive of the fiscal offensive continues throughout Poland. taxation offices with unprecedented precision look at household donations, and the mark is especially young people buying apartments and all who receive financial support from their loved ones. 1 seemingly innocent formal mistake can cost you even 20% of the full amount received – and not only from the surplus, but from the full amount given by parents or grandparents. This is not a distant perspective, it is happening now, and tens of thousands of Poles are painfully affected by ignorance of regulations. Is your start-up savings in adult life safe?
Cash from my family? It's a trap! Fiskus does not forgive formal error
The most common and most bearable mistake that costs Poles a luck is cash transfers alternatively of a safe bank transfer. Although it seems natural and simple, the ultimate Administrative Court explicitly ruled: cash, even if it later entered the account, does not entitle to taxation exemption. This is key information that changes the rules of the game for millions of families.
Money.pl portal described the case in which the father gave his daughter a crucial sum to buy the apartment, but gave her the means “in hand”. Effect? The donation was considered unreported, which entailed the request to pay a advanced tax. A akin situation, as reported in the Entrepreneur's Portal, touched the mother, who paid off part of her daughter's debt by paying the money straight to the bank's method account. The fiscous was ruthless – the deficiency of transfer to the talented daughter's account meant that the formalities were not fulfilled. These stories aren't exceptions. hard reality, which Poles face in 2025. Any donation made in cash, regardless of intent, becomes automatically suspicious and exposed to taxation.
Current donation limits 2025: Check before it's besides late
In 2025, the same donations limits, increased in July 2023. Their relation is essential to avoiding trouble. Remember that limits apply total value of donations received from the same individual over the last 5 yearsNot a one-time deal.
- Group I (nearest family) – spouses, children, parents, siblings, grandparents: 36 120 PLN
- Group II (other relatives) – uncles, aunts, nephews, in-laws: 27,090 zł
- Group III (other persons) – friends, concubines: PLN 5,733
What does this mean in practice? If in 2020 you received PLN 20,000 from your parents for studies, and now, in 2025, you get another PLN 20,000 for your own contribution to the apartment, you have exceeded the limit for Group I. The full amount of over PLN 36 120, and in any cases even the whole, can be taxed if you do not meet another formal requirements. The deficiency of awareness of this mechanics is simply a simple way to serious fiscal problems.
SD-Z2 form and transfer: 2 steps to taxation security
For the closest household (Group I) there is simply a anticipation of full taxation exemption on donations, regardless of their amount. But note – this release is not automatic! To benefit from it, you must meet 2 key conditions, the omission of which will have terrible consequences:
- Make a donation to the taxation office on the form SD-Z2 time 6 months from the date of receipt. It's a free procedure that saves you from penalties.
- In the case of cash donations – document receipt of funds with proof of bank transfer To your account. Forget the cash!
The deficiency of an SD-Z2 form will make a donation from parents or grandparents as if you received it from a stranger. This means a taxation ranging from 3% to up to 20% of the value exceeding the limit, and in utmost cases, erstwhile the Authority considers that taxation was deliberately avoided, the full amount may be charged a 20% sanction rate. It is not a gag – it is simply a real hazard to your finances.
Who's targeting the tax? Checks include real property and loans
Tax offices don't work in the dark. Their algorithms and analysts focus on circumstantial signals that indicate possible unreported donations. peculiar attention is paid to young people buying real estate, especially erstwhile their authoritative income does not justify specified large expenses. The Fiscus has the right to check the origin of the measures even 5 years back.
The mark is:
- Real property purchases by people with low, documented incomes.
- Sudden, large deposits in bank accounts just before buying an flat or a car.
- Payment of mortgages or consumer loans from unknown sources.
- Cash transactions over EUR 15,000 (about PLN 65 thousand) which automatically go under the microscope.
If the financial support came from the family, but was not formally notified or passed on in cash, you gotta face the consequences. Initiation of an investigation into undisclosed income is only the beginning. In the worst case scenario, in addition to late taxation and interest, you are in danger additional sanction of 20% of the full donation value. This makes even a small, uncommitted donation a giant financial problem.
How do you defend your money? applicable guide for the gifted
In the face of stricter controls, knowing and applying respective simple rules is the only effective protection against fiscal problems. Do not underestimate these instructions if you plan to receive support from your family:
- Always require a bank transfer. Even if your parents want to give you cash, ask them to transfer it to your account. In the transfer title, it is essential to enter ‘gift from [donor’s name]’.
- Check the full value of donations from the last 5 years. Sum up all the amounts you received from the same person. If you exceed the limit of PLN 36 120 for Group I, you must make a donation.
- Fold the SD-Z2 form within 6 months. This is simply a key paper that confirms your right to release. It doesn't cost anything, it protects against gigantic penalties.
- Document all transfers. Keep bank statements, confirmations of transfers, and even written donations for larger amounts.
- Watch your credits. If your parents aid you pay your credit, let them transfer the money to your account, not straight to the bank. Otherwise, you will gotta prove the origin of the drugs.
The penalties for an incorrect donation are severe: the work to pay the late taxation with interest, the mentioned 20% penalty, and even the initiation of taxation criminal proceedings in utmost cases. deficiency of awareness of regulations does not relieve responsibility. If you have doubts or made a mistake, consult your taxation advisor urgently. Time works against your disadvantage, and fixing mistakes from the past, although possible, is simply a complicated process and does not always warrant full success.
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Massive donations checks. You'll pay 20% of the taxation for household cash!