The SD-Z2 form is used to report the acquisition of property or rights (donation, inheritance, bequest) in the so-called zero tax group. This allows you to benefit from the total exemption from inheritance and donation tax – even for very large amounts (apartment, house, hundreds of thousands of zlotys).
Who must submit SD-Z2 (and is entitled to exemption)?
The recipient / heir, if the donor / testator is:
- spouse
- descendants (children, grandchildren, great-grandchildren)
- ancestors (parents, grandparents, great-grandparents)
- siblings
- stepchild / stepfather / stepmother
Deadline – a maximum of 6 months from the date the tax obligation arises:
- donation → date of transfer / handover with a contract / notarial act
- inheritance → date of the validity of the decision confirming the acquisition of inheritance or registration of the certificate of inheritance
Exceeding the deadline = loss of exemption → tax must be paid (even tens of thousands of zlotys).
The best way – online through the e-Tax Office (Your e-PIT)
- Go to https://www.podatki.gov.pl/ → e-Tax Office
- Log in (Trusted Profile, online banking, e-ID or the mCitizen application)
- In the “e-Tax Office Services” section → “Submit declaration / notification” → search for SD-Z2
- Select “Notification of acquisition of property or rights (SD-Z2)”
- Fill in – most fields are filled in automatically by the system after logging in
Step by step – the most important fields (as of 2026)
- Field 1 → Your PESEL (or NIP if you run a business)
- Field 4 → Date of acquisition – the most important date (the day you actually received the donation / the inheritance decision became valid)
- Field 7 → Check box 1 – “submission of notification”
- Field 6 → Tax office:
- movables, money → according to your place of residence on the date of acquisition
- real estate → according to the location of the property
- Part B → Your details (first name, last name, address, date of birth) – usually filled in automatically
- Part C → Details of the donor / testator (first name, last name, PESEL, address) – enter very accurately
- Type of acquisition → Select donation (most often field around 42)
- Supporting document → Most often “donation agreement” (field around 45)
- Degree of kinship → Choose the appropriate option (spouse / descendants / ancestors / siblings / stepchild, etc.) – error here = no exemption
- Subject of acquisition and value → Describe what you received (money, car, apartment, shares, etc.) and provide market value on the date of acquisition (approximate, from the notarial act, market valuation – there is no need to attach the report, but the office may ask)
- Cash donation (additional section, if applicable):
- method of transfer → check bank transfer (safest, cash is almost always disputed)
- donor's account number, date of transfer, amount
At the end, the system shows a preview → check everything → sign electronically (login = signature).
The most common mistakes causing a tax payment request
- Deadline exceeded by 6 months
- Incorrect / imprecise degree of kinship (e.g., "nephew" instead of "sibling")
- Wrong date of acquisition
- Donation from an aunt, uncle, parents-in-law, cousins → does not qualify for group 0 → then SD-3 + tax
Additional tips
- For a cash donation → always a transfer (never cash “hand to hand”)
- For real estate → just a notarial agreement is sufficient, there is no need to attach the act (unless the office requests it)
- The form is free and submitted once for a given donation/inheritance
- If you have doubts – use the helpline of the National Tax Administration (tel. 801 055 055 or 22 330 03 30) or a tax advisor
Good luck – in 2026, almost all SD-Z2 notifications are submitted online and without issues in a few minutes!