Gift to siblings: tax and exemptions

A gift to siblings can be tax‑exempt, but formalities are crucial. Usually SD‑Z2 reporting within 6 months and proper proof of transfer are required. Since 7 January 2026, the deadline can be restored only if the taxpayer proves they were not at fault.

Siblings and tax group

Siblings are in group 0, which allows full exemption. If conditions are not met, tax is calculated under the relevant scale.

Exemption conditions

Key requirements include:

• correct relationship classification,
• timely reporting,
• proof of transfer (for example, a bank transfer).

SD‑Z2 reporting

SD‑Z2 is typically required to keep the exemption. Guide: Gift reporting — forms and deadlines.

Tax‑free threshold and aggregation

Gifts from the same person are aggregated within a 5‑year statutory period. The current tax‑free threshold for group I is 36,120 PLN, but it applies only to acquisitions where the tax obligation arose after the relevant provisions entered into force. Once the limit is exceeded, tax is calculated on the excess.

Practical scenarios

• Siblings + SD‑Z2 on time: typically full exemption.
• Siblings without SD‑Z2: treated as group I, tax on the excess over 36,120 PLN.

Documents worth keeping

• gift agreement,
• transfer confirmation or other proof of delivery,
• relationship documents if required,
• for in‑kind gifts — description and value.

Numeric example (indicative)

Gift of 80,000 PLN from a sibling: tax on the excess over 36,120 PLN (if exemption is not preserved).

Common mistakes

• missing the SD‑Z2 deadline,
• no proof of transfer,
• ignoring 5‑year aggregation,
• assuming exemption is automatic.

Practical checklist

Before you rely on an exemption or calculate tax, go through a short checklist:

• confirm the relationship group and whether a full exemption is possible,
• determine which form applies (SD‑Z2 for exemption or SD‑3 for taxation),
• establish the tax base from market value and allowable deductions,
• document the date of acquisition and the method of transfer,
• keep all evidence for future verification.

Documents to keep

Typical documents include a gift agreement, confirmation of transfer or receipt, identity data of both parties, and any valuation or price evidence. If the item is real estate or a share in property, a notarial deed and land‑register documents are usually required. Clear documentation is the simplest way to avoid disputes with the tax office.

Common mistakes

• assuming exemption applies without filing the form,
• missing the reporting deadline,
• ignoring aggregation of multiple gifts from the same donor,
• using cash without proof of transfer,
• relying on informal agreements without written confirmation.

Final note

Rules and thresholds can change. If the amount is significant or the facts are complex, consider professional advice and always verify the current legal basis.

Gifts between siblings

Siblings can often use favorable rules, but the exemption depends on proper reporting. Always document the relationship, the transfer method and the acquisition date. For larger gifts, a bank transfer and a written agreement are the safest approach.

Practical advice

If multiple gifts occur over time, keep a simple register to avoid exceeding thresholds. This helps you decide when to file and when to calculate tax.

Example workflow

A safe workflow looks like this: first confirm the relationship group and possible exemption, then prepare the agreement and proof of transfer, then file the correct form, and finally store all documents together. This makes later checks easier and reduces the risk of missing a deadline.

Keeping records over time

If gifts or inheritance events repeat, maintain a simple register with dates, amounts and documents. Even a basic spreadsheet is enough. It helps you see when thresholds are exceeded and which form you should file.

Summary

Most problems come from missing paperwork, unclear valuation or late reporting. A short checklist and consistent documentation usually solves the issue without the need for additional correspondence with the tax office.

Practical example

If you receive the asset or money in several tranches, treat each tranche as part of the same overall gift from the same donor. Record the date and amount of each tranche. This makes it easier to decide when reporting is required and prevents accidental under‑reporting.

When to ask for help

If the value is high, the relationship is unclear, or the asset is complex (shares, property with encumbrances), a short consultation can prevent expensive mistakes. In many cases, the cost of advice is lower than the risk of penalties or additional tax.

See also

• Family gifts — exemption and tax
• Gift tax exemption
• Gift reporting — forms and deadlines
• Tax-free thresholds and tax groups
• Cash gift vs transfer — tax and reporting

Sources

• Reliefs and exemptions (podatki.gov.pl) — SD‑Z2 deadlines and 5‑year aggregation.
• Inheritance and gift tax act (consolidated text) — tax groups and thresholds.
• New rules for inheritance and gift tax from 2026 — deadline restoration.