The Director of National Revenue Information has issued a new ruling confirming that cash gifts from siblings are fully exempt from inheritance and donation tax, provided strict reporting requirements are met.
New Individual Interpretation Clarifies Sibling Donations
The Director of National Revenue Information (KIS) issued ruling 0111-KDIB2-2.4015.123.2025.1.DR, confirming that cash received from a brother or sister is exempt from tax. This applies even if the donor shares joint marital property with a spouse, provided the recipient follows specific formal procedures, including timely notification and proper documentation of the transfer.
The Impact of Spousal Consent on Joint Assets
The tax office clarified that a spouse’s consent to a donation from joint property does not make them a party to the contract. In a specific case involving two donations from brothers living in Germany and Austria, the KIS ruled that the gifts remained tax-free transactions between siblings. The spouses’ written consent was deemed tax-neutral, serving only to validate the transaction under family law.
Mandatory Documentation and Reporting Deadlines
To qualify for the “Group 0” exemption under Article 4a of the Inheritance and Donation Tax Act, recipients must report the donation to the tax office using the SD-Z2 form within six months. Additionally, if the donation is not made via a notary, the recipient must document the receipt of funds through a bank transfer to their account.
Legal Consequences of Non-Compliance
If a donation exceeds the threshold of 36,120 PLN from one person within a five-year period, failure to report the acquisition leads to the loss of the tax exemption. The tax office emphasizes that the tax obligation rests solely on the recipient, and the liberal approach to family donations remains contingent on fulfilling these basic formal requirements.
Clarification of Family and Civil Code Provisions
The ruling cites Article 37 of the Family and Guardianship Code, noting that while spousal consent is necessary for donations from joint property, it does not create a co-donor status for the spouse. This interpretation removes previous ambiguities, ensuring that support from siblings remains within the tax-free “zero group” regardless of the donor’s marital property regime.
