Tax exemption on donations also applies when transferring from a business account

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Donations between close family members – such as between parents and children – can be fully exempt from inheritance and donation tax, provided certain conditions are met. One key requirement is reporting the donation to the tax office within six months and, in the case of cash donations, documenting it via a bank transfer from the donor to the recipient’s account.

Until now, many believed the transfer had to come strictly from the donor’s personal bank account. However, a recent individual tax ruling from the National Tax Information (27 June 2025, ref. 0111-KDIB2-2.4015.72.2025.1.KK) confirms this is not the only option.

Example – donation from a company account

The case concerned a daughter whose father was a shareholder in a limited liability company. According to the donation agreement, he intended to transfer funds from his dividend directly to her account, without first moving them to his personal account.

The process was as follows:

1. The company paid a dividend to the father,

2. The dividend was transferred directly to the daughter’s account as a donation.

The question was whether such a transfer still qualifies for the tax exemption.

The tax authority’s position – in favour of taxpayers

The Director of the National Tax Information confirmed that the conditions for exemption are met if:

• the donor belongs to the first tax group (e.g., parent, child),

• the recipient has Polish citizenship,

• the donation agreement is in writing,

• the transfer is documented by a bank transaction,

• the donation is reported within six months on the SD-Z2 form.

Importantly, it does not matter whether the transfer is made from the donor’s personal account or from the business account of a company in which they are a shareholder – what counts is proper documentation and timely reporting.

Why this matters

This interpretation is good news for those who:

• receive funds from dividends or company profits,

• wish to make a donation directly from a company account to a family member,

• want to avoid unnecessary fund transfers between personal and business accounts.

It simplifies the process while retaining the full right to a tax exemption.

In short: Tax exemption for close family donations also applies to transfers from a company account, as long as all legal requirements are met – especially timely reporting to the tax office.

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Legal basis:

Individual tax ruling issued by the Director of the National Tax Information on 27 June 2025, reference No. 0111-KDIB2-2.4015.72.2025.1.KK