Could a gift from Ukraine received from parents by a Ukrainian citizen living in Poland be subject to Polish personal income tax? Yes, but only in a specific set of circumstances. If the gift falls outside the scope of Polish inheritance and gift tax, while the recipient is a Polish tax resident, the tax authorities may treat the funds as income from other sources.
This does not mean that every transfer from parents living in Ukraine automatically triggers Polish personal income tax. The inheritance and gift tax rules, the recipient’s tax residence and the actual nature of the transferred funds must all be analysed separately.
We discussed a similar issue in our earlier article: Temporary residence and a foreign gift – could you be liable for PIT?.
This question is now arising increasingly often in cases involving Ukrainian citizens who live, study or work in Poland.
Gift from Ukraine and Polish inheritance and gift tax
The first step is to determine whether a gift from Ukraine falls within the scope of the Polish Inheritance and Gift Tax Act.
Under Article 2 of the Polish Inheritance and Gift Tax Act, the acquisition of property located abroad or property rights exercised abroad is subject to Polish tax if, at the time the gift agreement is concluded, the recipient:
- is a Polish citizen, or
- has a permanent place of residence in Poland.
Therefore, where the recipient is a Ukrainian citizen, does not have a permanent place of residence in Poland and receives funds located outside Poland, the acquisition may fall outside the scope of Polish inheritance and gift tax.
This approach was confirmed in an individual tax ruling dated 28 October 2025, reference number 0111-KDIB2-2.4015.147.2025.4.PB. The case concerned funds transferred by a Ukrainian father to his son living in Poland. The Director of the National Revenue Information Service concluded that the gift was not subject to Polish inheritance and gift tax under Article 2 of the Act.
A similar conclusion can be found in the individual tax ruling dated 11 April 2025, reference number 0111-KDIB2-2.4015.24.2025.2.MM. The case concerned a foreign national living in Poland under a temporary residence permit. The authority distinguished temporary residence from a permanent place of residence within the meaning of the Inheritance and Gift Tax Act.
However, UKR status, a temporary residence card or the fact of living in Poland should not be considered in isolation. The place where the gift agreement was concluded, the method of transferring the funds and the location of the funds at the time of the gift may also be relevant.
Does a gift from Ukraine require an SD-Z2 filing?
Where a gift from Ukraine falls entirely outside the scope of the Polish Inheritance and Gift Tax Act, the recipient does not file an SD-Z2 notification.
In this situation, the recipient is not claiming the tax exemption available to close family members. Instead, the conclusion is that the Polish Inheritance and Gift Tax Act does not apply to the transaction at all.
The position may be different where the gift is subject to Polish inheritance and gift tax but qualifies for the close-family exemption. In such a case, the requirements set out in Article 4a of the Act should be reviewed, including the deadline for submitting the notification and the requirement to document the transfer of funds correctly.
Gift from Ukraine and the risk of Polish PIT
The absence of inheritance and gift tax does not necessarily mean that no Polish tax is payable.
Under Article 2(1)(3) of the Polish Personal Income Tax Act, the Act does not apply to income that is subject to the provisions on inheritance and gift tax.
The problem arises where the gift is not subject to those provisions at all, for example because it falls outside the territorial scope of the Inheritance and Gift Tax Act under Article 2.
In the individual tax ruling dated 17 November 2025, reference number 0114-KDIP3-2.4011.830.2025.3.JM, the Director of the National Revenue Information Service considered a gift made by a father in Ukraine to his son, who held a temporary residence card and lived in Poland.
In a separate ruling concerning inheritance and gift tax, the authority concluded that the acquisition was not subject to that tax. It subsequently held, for Polish PIT purposes, that the exclusion contained in Article 2(1)(3) of the Personal Income Tax Act did not apply.
The funds received were classified as income from other sources. According to the authority, they had to be reported in the annual PIT-36 tax return and taxed under the progressive tax scale.
A significant factor was that the recipient was considered a Polish tax resident. He stayed in Poland for more than 183 days and had his place of residence in Poland for tax purposes.
This was an individual ruling issued in a specific factual situation. It does not establish a general rule that automatically applies to every Ukrainian citizen living in Poland. It does, however, demonstrate that the risk of a gift being subject to Polish PIT is real and should not be overlooked.
Permanent residence and tax residence are not the same
Two different concepts must be clearly distinguished in cases involving a gift from Ukraine:
- permanent place of residence for inheritance and gift tax purposes,
- place of residence and tax residence for Polish PIT purposes.
A person may not have a permanent place of residence in Poland under the Inheritance and Gift Tax Act but may nevertheless be a Polish tax resident for personal income tax purposes.
Polish tax residence may arise where a person has their centre of personal or economic interests in Poland or stays in Poland for more than 183 days during a tax year.
Consequently, a person who studies, works and actually lives in Poland may be subject to Polish PIT on their worldwide income even if they only hold a temporary residence permit.
When is a transfer from parents not a gift?
Not every transfer from parents must be treated as a gift.
Funds provided to cover a child’s living costs, accommodation, medical expenses or education may, depending on the circumstances, constitute the performance of a parental maintenance obligation.
In the individual tax ruling dated 1 August 2025, reference number 0111-KDIB2-3.4015.205.2025.1.JKU, the authority confirmed that financial support provided to an adult child as part of a maintenance obligation did not constitute a gift for inheritance and gift tax purposes.
This does not automatically mean that the payment is exempt from Polish PIT. Maintenance payments must be reviewed separately under the Personal Income Tax Act, including the exemptions available under that Act.
A transfer may also represent a loan, reimbursement of expenses or repayment of funds that previously belonged to the recipient. The description included in the bank transfer is not decisive on its own. The actual intention of the parties and the available documentation are more important.
Gift from Ukraine – what should be checked?
Before determining the Polish tax treatment of a foreign transfer, it is necessary to establish:
- who the donor and the recipient are,
- the recipient’s citizenship and residence status,
- where the funds were located when the gift was made,
- which bank accounts were used for the transfer,
- where and when the gift agreement was concluded,
- whether the recipient is a Polish tax resident,
- whether the funds were genuinely a gift or, for example, maintenance payments.
Only after reviewing these circumstances is it possible to determine whether the recipient should file an SD-Z2 notification, report income in a PIT-36 tax return or treat the funds as outside the scope of Polish taxation.
Summary
A gift from Ukraine may fall outside the scope of Polish inheritance and gift tax but still be treated as taxable income for Polish PIT purposes.
The risk arises primarily where:
- the gift falls outside the Inheritance and Gift Tax Act,
- the recipient is a Polish tax resident,
- the transferred funds are genuinely a gift.
Each case nevertheless requires a separate analysis. A one-off gift intended to finance the purchase of an apartment may be treated differently from regular transfers supporting a student or the repayment of funds previously transferred by the recipient.
How can we help?
We analyse foreign gifts and family transfers received by foreign nationals living in Poland. We help determine whether Polish inheritance and gift tax or personal income tax applies, whether an SD-Z2 notification or PIT-36 tax return is required and whether applying for an individual tax ruling would be advisable.
Should you have any questions feel free to contact us!
