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Gifting a flat to your child in Poland: tax, the reserved share of siblings and the mortgage

How to give a flat to your child in Poland: notarial deed, no gift tax in the closest family, the child’s personal property in marriage, siblings’ reserved share, a right of residence for parents and an existing mortgage.

KredytPolska editorial team
Updated:

In short

A gift of a flat needs a notarial deed. For a child it is free of gift tax, and with a notarial deed it does not have to be reported to the tax office. The flat becomes the child’s personal property, even in marriage, unless the parents decide otherwise. A gift to a child counts towards the siblings’ reserved share (zachowek) no matter how long ago it was made.

Form and tax

A gift of real estate needs a notarial deed (art. 890 § 1 of the Civil Code). A gift from a parent to a child is exempt from tax, because the child belongs to the closest family (art. 4a of the Inheritance and Gift Tax Act). A gift made by notarial deed does not have to be reported. A gift to a son-in-law or daughter-in-law is not exempt: it is tax group I with a tax-free amount of 36,120 zł over 5 years from one person.

Marriage and siblings

A gift goes to the personal property of a married child, unless the donor decides otherwise (art. 33 point 2 of the Family and Guardianship Code). After the parents’ death, siblings can claim their reserved share (zachowek): gifts to children are counted no matter when they were made (art. 994 § 1 of the Civil Code). A will or gifts to the other children can balance this.

Right of residence and the parents’ mortgage

Parents often reserve a personal right of residence (służebność mieszkania). It protects them, but it lowers the value of the flat for a bank and a buyer. A mortgage taken by the parents stays on the flat after the gift, and the parents keep repaying it. Many loan agreements require the bank’s consent to a transfer, so ask the bank before the deed. If the child sells the flat within 5 years from the end of the year of the gift, income tax applies unless the housing relief is used.

The full description in Polish: Darowizna mieszkania dziecku.

Frequently asked questions

Is a gift of a flat to my child taxed in Poland?

No. A child belongs to the closest family and is exempt from gift tax. With a notarial deed the gift does not have to be reported to the tax office.

Can siblings claim money after a flat was given to one child?

Yes. Gifts to children count towards the siblings’ reserved share (zachowek) no matter when they were made.

Can I give my child a flat that still has a mortgage?

Yes. The mortgage stays on the flat and the borrower keeps repaying. The loan agreement often requires the bank’s consent, so ask the bank first.

Sources

  1. Civil Code, art. 890, 991, 994 (Polish)
  2. Family and Guardianship Code, art. 33 (Polish)
  3. Inheritance and Gift Tax Act, art. 4a (Polish)
This guide describes general rules and typical bank practice as of October 2026. Details

It is not legal or tax advice and not a bank offer. Each bank sets its own criteria, and the lending decision is always made by the bank.

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