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A House Gifted by Your Parents in Poland: What to Think About Before You Sign

Piotr•September 17, 2026•5 min read
An older woman and her adult daughter spending time together at home

A house gifted by your parents to their child is exempt from tax, as long as you report the gift to the tax office within 6 months of signing the notarial deed. Miss that filing, and the exemption is lost, even though the gift was between close family.

Short version

A gift in Tax Group I, meaning between parents and children, is exempt from tax, provided you report it to the tax office on form SD-Z2 within 6 months. The notarial deed is one thing, but it's worth establishing upfront whether the gift comes with a lifetime right of residence for the parents, since that changes the picture if you ever decide to sell.

The formalities that are easy to overlook

  • Filing form SD-Z2 within 6 months. The clock starts on the day the notarial deed is signed, not when the keys change hands.
  • The notarial deed requirement. Mandatory for gifting real estate; without it, the agreement is void.
  • A possible right of residence. If the parents want to keep the right to live there, it's worth writing that directly into the deed and the land registry.

Does a gift always mean no tax?

Only in Tax Group I, and only if you file on time. Miss the deadline, and the tax office calculates tax on the standard scale, even for immediate family. It's one of those deadlines that's easy to lose track of amid everything else involved in handing over a house. The exemption rules and filing deadlines are set out in the Act on Inheritance and Gift Tax.

Handing over house keys with a house-shaped keyring
Handing over the keys is the symbolic moment; the paperwork runs on for a few more months.

What this means for a future sale

If the deed establishes a right of residence for the parents, selling the property is still possible, but the new owner takes on that encumbrance. A buyer using a mortgage rarely accepts that, banks won't allow it. We buy properties with a right of residence attached routinely, and factor it directly into the valuation.

Honest terms if you decide to sell

  • The price is 70-90% of market value, factoring in any encumbrances.
  • The valuation is always free, ready within 2 days of contact.
  • Closing happens from 4 days after you accept the offer.
  • Costs on your side: none.
P
Piotr
Five years in real estate, working across Łódź and the surrounding area. Buys properties with a right of residence attached.

Disclaimer

This article is for general information only and does not constitute legal or tax advice for your individual situation. The law can change and every case is different. Before making a decision, consult a qualified lawyer, tax advisor, or notary.

If you received a house as a gift and are thinking about selling it, and the property has a registered right of residence, call us. We'll value it with that encumbrance factored in, no surprises at the viewing stage.

Straight answers

Is a house gifted by your parents exempt from tax?
Yes, in Tax Group I, provided you report the gift to the tax office on form SD-Z2 within 6 months of the notarial deed.
What happens if I don't report the gift on time?
The tax exemption is lost and the tax office calculates tax under the standard rules, despite the close family relationship.
Does a house gift have to be made by notarial deed?
Yes, it's a statutory requirement for real estate; otherwise the agreement is void.
What is a right of residence (służebność mieszkania) in a gift agreement?
It's the donor's right to live in the gifted property for life, entered in the land registry.
Can you sell a house with a right of residence attached?
Yes, but the encumbrance passes to the new owner. A typical buyer using a mortgage rarely accepts that; we buy properties like this routinely.
Are the rules for gifting an apartment from your parents the same as for a house?
Yes, the rules on the tax exemption, the SD-Z2 filing deadline, and the notarial deed requirement are identical regardless of whether the gift is a house or an apartment.

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