On 11 October 2026, the Director of the National Tax Information (KIS) ruled that a cash donation from a Belarusian father to his Polish daughter is subject to Polish inheritance and gift tax, even though the donation agreement was concluded abroad. The ruling emphasizes that Polish tax law applies to acquisitions by Polish tax residents regardless of where the contract is signed. The donor’s foreign residency does not exempt the donee from Polish tax obligations if the donee is a Polish resident.
Key Takeaways
- Residence-Based Taxation: Polish gift tax applies to the donee’s residence; a Polish resident receiving a gift from a non-resident is taxable in Poland.
- Foreign Contract Irrelevant: The location of contract execution does not affect Polish tax liability.
- Reporting Obligation: The donee must report the acquisition to the Polish tax office within the statutory deadline to avoid penalties.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement