The National Fiscal Information Office has ruled that a sibling gift remains tax-exempt even when transferred indirectly, provided the source of funds from a property sale is clearly documented.
The Case of the Indirect Property Gift
Sibling inheritance often creates tax complications, especially when international residency prevents standard banking procedures. In a recent case, a sister living abroad could not open a Polish bank account, resulting in the property sale proceeds being deposited directly into her sister’s account in Poland.
The tax authorities reviewed this unusual arrangement, focusing on whether the lack of a direct bank-to-bank transfer between the two siblings disqualified them from inheritance and gift tax exemptions. Despite the non-traditional route, the Director of the National Fiscal Information Office maintained that the exemption remains valid.
Transparency Over Technicalities
The ruling issued on May 14, 2026, highlights that tax regulations should not force individuals to perform economically illogical bank maneuvers. Since the funds originated from the sale of a jointly inherited apartment and the money trail was fully traceable, the tax office accepted the documentation as sufficient proof.
The fiscal authority emphasized that the key requirement is the ability to confirm the origin of the assets. Forcing a transfer “to oneself” would have been a hollow, artificial transaction lacking any economic purpose.
Formal Requirements Must Still Be Met
While the ruling confirms that the specific method of fund transfer does not automatically invalidate the tax benefit, formal compliance remains strict. Taxpayers must still report the gift on the SD-Z2 form within the statutory six-month window.
The authorities clarified that the exemption is not automatic and depends on the proper documentation of the gift’s source. Failure to file the required declaration within the legal deadline risks losing the exemption and facing taxation as a first-group beneficiary.
