Gift agreement
A gift of real property must be made by notarial deed. Gifts are most often made within the family – from parents to children, between spouses or between siblings.
Gift of real property
Under a gift agreement, the donor undertakes to provide a benefit to the recipient free of charge. The donor’s declaration should be made in the form of a notarial deed. In the case of real property, the form of a notarial deed is strictly required for the transfer of ownership.
Gift tax within the family
The closest family – spouse, children, grandchildren, parents, grandparents, stepchildren, siblings, stepfather and stepmother – are exempt from inheritance and gift tax. When the gift is made in the form of a notarial deed, there is no need to report it separately to the tax office to benefit from the exemption.
More distant relatives and unrelated persons pay tax according to the scale applicable to their tax group; the notary calculates and collects it as the remitter.
How can the donor be protected?
Parents who give a flat to their children often wish to continue living in it. The gift deed may establish in their favour a personal right of residence (służebność osobista mieszkania) or usufruct. An alternative is a life annuity agreement (umowa dożywocia), under which the acquirer undertakes to provide the transferor with lifelong maintenance. The notary will help choose the solution that suits the family’s situation.
Revocation of a gift
The donor may revoke a gift if the recipient has shown gross ingratitude towards the donor. Revocation is made by a written declaration delivered to the recipient within one year of the donor learning of the ingratitude.
Gift of money
A gift of money does not require a notarial deed once it has been performed. A deed may, however, make it easier to document the gift and its purpose – for example, where the money is to form part of the recipient’s personal (separate) property.
Documents
Minimum documents. Below is the minimum set of documents. We will give you the full list for your matter once you contact the office – it depends on the legal status and the circumstances. All document checklists →
- Identity documents of the parties
- Land and mortgage register number and the document of acquisition of the property
- Documents confirming the family relationship, if required for the exemption (e.g. birth certificate, marriage certificate)In many cases a declaration by the parties is sufficient.
- For a plot – an extract from the land register and information on the designated land use