Deed of gift

A gift of an apartment, house, plot of land or a share in real estate has to be signed before a notary. We prepare the deed, explain whether any tax will be due and how a gift compares with other ways of passing property on within the family.

When a notary is needed

Under the Polish Civil Code the donor’s declaration should be made in the form of a notarial deed. If the gift is handed over straight away, however, the contract is valid without a notary, which is why a bank transfer of money does not require a visit. Real estate is different: ownership can only be transferred by a notarial deed.

Gift tax within the family

Spouses, children, grandchildren, parents, grandparents, siblings, stepchildren and step-parents do not pay gift tax. When the gift is made at a notary they also do not have to file the SD-Z2 form with the tax office, because the notary records the exemption in the deed. More distant relatives and unrelated persons pay tax at higher rates, which we collect at the signing.

Documents and costs

You will need ID documents, the land register number and documents relating to the property (see Documents). The notary fee depends on the value of the property; VAT, the court fee for the land register entry and any tax are added. Rates are on the Notary fees page.

Notarial deeds in Poland are always drawn up in Polish. We are happy to talk to you in English, but if you do not speak Polish well enough to follow the deed, a sworn translator has to be present when it is signed. Let us know in advance and we will help arrange one.

Frequently asked questions

Is a gift within the family taxed?

Close family (spouse, children and grandchildren, parents and grandparents, stepchildren, siblings, step-parents) is exempt from gift tax. When the gift is made at a notary, nothing has to be reported to the tax office.

Does a gift of money have to be made at a notary?

No, if the money is handed over straight away. To keep the tax exemption, close family has to transfer the money to the recipient’s bank account and report the gift to the tax office on form SD-Z2 within 6 months.

Will the notary tell me which option to choose?

A notary is impartial and does not represent either side, but must explain the legal effects of the deed to everyone. We will explain the differences, for example between a gift and a life annuity agreement, but the decision is yours.