Family cash gifts tax-free up to PLN 36,120 for closest relatives in Poland

Cash transfers from close family members — parents, grandparents or siblings — can be fully exempt from Poland's gift tax if formal requirements are met. For the closest relatives (tax group I), the exemption threshold is PLN 36,120 per donor over a five-year period. Failing to notify the tax office of the gift results in loss of the exemption.