Shared Account with a Parent? Tax Authority May Knock

10 July 2026 Poland Radar 0 Comments

A joint bank account with parent can trigger gift-tax checks. Learn when you must report funds and how to avoid surprises.

Lead: Many people open a joint bank account with parent for practical help. However, larger balances or personal use can trigger a tax review by Polish authorities.

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Why the tax office cares about a joint bank account with parent

Poland’s tax agency focuses on who actually benefits from money. Consequently, mere co-ownership of a bank account does not prove ownership of the funds. Moreover, the Director of the National Tax Information (Krajowa Informacja Skarbowa) explains that a gift requires an actual, unpaid enrichment. Therefore, if a parent adds an adult child to an account only to allow payments for bills or medicines, the child did not receive a taxable gift. In addition, authorities recently confirmed this view in an individual interpretation from 25 March 2026 (ref. 0111-KDIB2-3.4015.28.2026.2.JS). In that case a woman moved money to a shared account for safety. Consequently, the tax office called the action a mere technical step. The government found no taxable enrichment.

When the tax office will treat deposits as gifts

However, the situation changes if one person funds the account and the other freely uses the money. For example, if the child withdraws cash for personal purchases, the tax office may call that a gift. Cash withdrawals create proof problems. Consequently, authorities find it harder to show the purpose of cash than a bank transfer. Moreover, regular use of another person’s money looks like enrichment. Therefore, you should treat withdrawals as potential gift events.

Reporting rules and formal requirements

Polish law allows parents and children to be exempt from gift tax. However, the exemption is not automatic. If you receive more than 36,120 zł from the same person within five years, you must file form SD-Z2. In addition, you must file within six months of the gift. Furthermore, the law requires proof when the gift is money. Specifically, the funds must pass a bank account, a SKOK account, or a postal transfer. Consequently, hand-delivered cash without a bank trace will not qualify for the exemption. Therefore, missing the deadline or lacking a bank trail can cost you. The tax rates may then run from 3% to 20% on the taxable excess.

💡 GOOD TO KNOW: In Poland many formal records matter. For instance, ZUS refers to the social security office. NFZ denotes the public health insurer. Your PESEL is a national ID number. Consequently, keep bank receipts and receipts for medicine or utility bills. Moreover, consider a bank power of attorney instead of adding yourself as co-owner. Therefore, a power of attorney lets you pay bills without becoming a legal co-owner of funds. In addition, always prefer transfers over cash when moving larger family sums.

What can you do now? First, track five years of family transfers. Secondly, keep receipts and statements for any payments you make for your parent. Third, ask the bank about a power of attorney if you only help with payments. Finally, consult a Polish tax advisor if sums approach the 36,120 zł limit. Therefore, you will avoid surprises if the tax office asks questions.

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