Donations within the immediate family are common. The legislator favours such settlements by granting a tax exemption. It applies in particular to donations to a stepchild or stepdaughter.
However, is the prior adoption of such a person by the donor a prerequisite for tax exemption?
The Inheritance and Gift Tax Act does not define the term stepchild. According to Article 61(8) § 1 of the Polish Family and Guardianship Code, marriage results in affinity between the spouse and the relatives (including children) of the other spouse. Therefore, a stepchild is a child of the donor’s spouse, who is not their common child – this status arises at the moment of marriage and is not dependent on the formal adoption of the stepchild by the stepfather or stepmother. The legislator does not make this status conditional on adoption or other formal actions.
Pursuant to Article 14 sec. 3 point 1 of the Polish Inheritance and Donation Tax Act (the Act), the stepdaughter falls into the first tax group and in the narrower subject circle referred to in Article 4a sec. 1 of the Polish Act, which provides for a full tax exemption, without any limitation on the amount of:
“The acquisition of ownership of property or property rights by a spouse, descendants, ascendants, stepson, siblings, stepfather and stepmother shall be exempt from tax if (…)”.
This position is confirmed by the interpretations of tax authorities:
Individual interpretation of the Director of the National Tax Information of 18 March 2026, file reference number 0111-KDIB2-3.4015.34.2026.2.LM: “Relations between one of the spouses and the relatives of the other spouse are regulated by the Family and Guardianship Code Act of 25 February 1964 (consolidated text: Journal of Laws of 2026, item 236): Pursuant to Article 618 of the above-mentioned Act: Marriage results in affinity between the spouse and the relatives of the other spouse. It continues despite the termination of the marriage. The line and degree of affinity are determined by the line and degree of kinship. It follows from the above that, unlike kinship, which is based on common descent, the basis of affinity is the conclusion of marriage. It results in the creation of a relationship of affinity between the spouse and the relatives of the spouse (e.g. the relationship between stepchild/stepdaughter – stepfather/stepmother). In connection with the circumstances described and the above-mentioned provisions, it should be stated that the acquisition described in the application as a donation made to you, due to the fact that the donation will be concluded between persons listed in the closed catalogue specified in Article 4a(1) of the Inheritance and Donation Tax Act (i.e. between you and your mother and stepfather), benefits from a tax exemption under Article 4a of the aforementioned Inheritance and Donation Tax Act. However, in order for the exemption to take place, the other conditions indicated in Article 4a of the Inheritance and Gift Tax Act must be met.”
Individual ruling of the Tax Information Director of 10 March 2026, file reference number 0111-KDIB2-3.4015.458.2025.2.AD: “Relations between one of the spouses and the relatives of the other spouse are regulated by the Act of 25 February 1964 on the Family and Guardianship Code (consolidated text: Journal of Laws of 2026, item 236): Pursuant to Article 618 of the above-mentioned Act: Marriage results in affinity between the spouse and the relatives of the other spouse. It continues despite the termination of the marriage. The line and degree of affinity are determined by the line and degree of kinship. On the other hand, according to Article 121 § 1 of the above-mentioned Act: Adoption creates the same relationship between the adopter and the adoptee as between parents and children.
It follows from the above that, unlike kinship, which is based on common descent, the basis of affinity is the conclusion of marriage. It results in the creation of a relationship of affinity between the spouse and the relatives of the spouse (e.g. the relationship between stepchild/stepdaughter – stepfather/stepmother). In the case of adoption, however, a completely different relationship arises between the spouse and the spouse’s child. On the basis of the Inheritance and Gift Tax Act, the legislator has explicitly indicated that the adopter – within the meaning of the Act – is considered a parent. Applying the above-mentioned provisions to the case under consideration, you should agree that the expected donation of a dwelling will be subject to exemption from inheritance and gift tax under Article 4a of the above-mentioned Inheritance and Gift Tax Act. According to the application, the conditions for exemption will be met. You will receive a donation from your stepfather – your mother’s husband, i.e. as a stepdaughter, i.e. a person directly mentioned in Article 4a(1) of the Inheritance and Gift Tax Act. It doesn’t matter that you weren’t adopted by your stepfather.”
To sum up, a donation to a stepchild can benefit from a full tax exemption, provided that the formal conditions described below are met.
In accordance with Article 4a sec. 1 of the said Act, the condition for exemption is:
- notification of the acquisition of the donation to the competent head of the tax office on the SD-Z2 form within 6 months from the date of the tax obligation (unless the donation is made in the form of a notarial deed);
- in the case of a donation of funds, the value of which (including donations from the same donor in the current year and in the previous 5 years) exceeds the amount of PLN 36,120 – documenting their receipt by proof of transfer to the payment account of the stepdaughter, her account in a bank or credit union, or by postal order.
