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Living in a donation for a child: when the tax office may claim the tax – Inheritance and donations

Tax is payable on the donation. The closer the degree of kinship, the less the tax office will get.

Some will pay nothing, because the tax amount depends on the tax group to which the buyer belongs.


There are three groups and one so-called zero, covering the immediate family. The first tax group includes spouses, descendants (children, grandchildren, etc.), ascendants (parents, grandparents, etc.), son-in-law, daughter-in-law, stepson, siblings, stepfather, stepmother and in-laws. The second group includes: descendants of siblings, siblings of parents, descendants and spouses of stepchildren, spouses of siblings and siblings of spouses, spouses of siblings of spouses and spouses of other descendants. The third group includes people who are not in the first two, i.e. the extended family and strangers.

Also read:

Living as a gift for a child – how to do it

It is the parties who decide who will pay at the notary

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You must show gross ingratitude when canceling a donation

The zero tax group includes: spouses, descendants (children, grandchildren), ascendants (parents, grandparents), stepson, siblings, stepfather and stepmother. People included in the zero group, after meeting certain conditions, can transfer property of any value without tax. In the case of donating a house or apartment, it is necessary not to pay tax, inform the tax office. Since the donation in the case of real estate requires a visit to the notary public, he, and not the donated one, will be required to provide information to the office.

If the parents make a financial donation to the child, it is best via a bank – by bank transfer. You also need to inform the tax office about it.

Source: Rzeczpospolita

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