Ministerstwo Finansów — Ministry of Finance of Poland (MF) Edition SD-Z2(6) 4 pages

SD-Z2 — Notification of acquiring property from close family (Zgłoszenie o nabyciu własności rzeczy lub praw majątkowych, Poland)

The Polish Ministry of Finance form close relatives file with the tax office after an inheritance or a gift, so the acquisition stays free of inheritance and gift tax.

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SD-Z2 notification of an inheritance or gift (close family) · Notification of acquiring property by inheritance or gift from close family (Zgłoszenie o nabyciu własności rzeczy lub praw majątkowych, SD-Z2)
The official Ministerstwo Finansów — Ministry of Finance of Poland (MF) form, edition SD-Z2(6) — blank
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SD-Z2 notification of an inheritance or gift (close family) (2015) Notification of acquiring property by inheritance or gift from close family (Zgłoszenie o nabyciu własności rzeczy lub praw majątkowych, SD-Z2) — page 1 of 4
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SD-Z2 notification of an inheritance or gift (close family) (2015) Notification of acquiring property by inheritance or gift from close family (Zgłoszenie o nabyciu własności rzeczy lub praw majątkowych, SD-Z2) — page 2 of 4
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SD-Z2 notification of an inheritance or gift (close family) (2015) Notification of acquiring property by inheritance or gift from close family (Zgłoszenie o nabyciu własności rzeczy lub praw majątkowych, SD-Z2) — page 3 of 4
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SD-Z2 notification of an inheritance or gift (close family) (2015) Notification of acquiring property by inheritance or gift from close family (Zgłoszenie o nabyciu własności rzeczy lub praw majątkowych, SD-Z2) — page 4 of 4
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Fill this form online Blank PDF from Ministerstwo Finansów — Ministry of Finance of Poland (MF)

What is SD-Z2 notification of an inheritance or gift (close family)?

In Poland, a spouse, descendants, ascendants, siblings, a stepchild, a stepfather or a stepmother (the 'zero group') can receive an inheritance or a gift without paying inheritance and gift tax, under art. 4a of the Inheritance and Gift Tax Act. To use that exemption you report the acquisition to the tax office on form SD-Z2 (Zgłoszenie o nabyciu własności rzeczy lub praw majątkowych). The deadline printed on the form is 6 months.

The four pages cover you and the person you acquired from, how you acquired the property (inheritance, legacy, gift, reserved portion and the other titles listed), the document that confirms it, and a detailed table of what you received: flats, land, houses, a farm, a car, cash, investment fund units and anything else, with your share, the address and the market value. FileIt adds up the total for item 87.

FileIt explains every item in English, fills in your name and date of birth from your vault, checks the PESEL and NIP numbers, crosses out NIP or PESEL as the form asks, and prints everything in capitals onto the Ministry's own SD-Z2(6), keeping Polish letters. The finished PDF is saved in your vault, ready to sign and file.

Who fills it
A close relative who acquired property by inheritance, legacy or gift (spouse, descendant, ascendant, sibling, stepchild, step-parent)
Filed with
The tax office that handles inheritance and gift tax for the case
Deadline
6 months from the date the tax obligation arose (for an inheritance, from the final court ruling or the registered certificate of succession)
Signatures
The acquirer, or an attorney, signs part K
Edition
SD-Z2(6)
Pages
4

Who needs to fill out SD-Z2 notification of an inheritance or gift (close family)?

  • Children and grandchildren who inherit from a parent or grandparent.
  • A spouse who inherits or receives a gift from the other spouse.
  • Parents, grandparents, brothers and sisters receiving an inheritance or a gift within the family.
  • A stepchild, stepfather or stepmother acquiring property from a step-relative.
  • Close relatives receiving money as a gift who want the exemption.

When to use SD-Z2 notification of an inheritance or gift (close family)

  • After a gift from a close relative: within 6 months of the date the tax obligation arose.
  • After an inheritance: within 6 months of the day the court ruling confirming it became final, the notarial certificate of succession was registered, or the European Certificate of Succession was issued.
  • To correct a notification you've already filed (box 2 in item 7).

What you need before you start

  • Your PESEL or NIP, your parents' first names and your address.
  • The deceased's or donor's PESEL, details and last address.
  • The dates of the acquisition and of the tax obligation.
  • The document confirming it: a will, a court ruling, a notarial certificate of succession, a gift agreement and so on.
  • For each thing received: the floor or land area, the land register (Kw) number, your share and its market value.
  • For cash gifts: how the money reached you, such as a bank transfer.

What’s on SD-Z2 notification of an inheritance or gift (close family)

The 2015 edition has 4 pages. FileIt asks for it in 20 parts:

  1. Your identifier, dates and tax office (poz. 1-7)Acquirer (nabywca)
  2. B. You — the acquirer (Dane identyfikacyjne i aktualny adres zamieszkania podatnika)Acquirer (nabywca)
  3. C. The person you acquired from (spadkodawca, darczyńca)Acquirer (nabywca)
  4. D. How you acquired it (Tytuł nabycia)Acquirer (nabywca)
  5. E. Free ending of co-ownership and the titles in art. 1a (część E)Acquirer (nabywca)
  6. F. The document confirming the acquisition (Rodzaj dokumentu)Acquirer (nabywca)
  7. G1. Co-operative ownership right to a flat (spółdzielcze własnościowe prawo do lokalu)Acquirer (nabywca)
  8. G2. A flat as separate property, with a share in the common propertyAcquirer (nabywca)
  9. G3. Undeveloped land (nieruchomość niezabudowana)Acquirer (nabywca)
  10. G4. Land built on with a dwelling houseAcquirer (nabywca)
  11. G5. A farm (gospodarstwo rolne)Acquirer (nabywca)
  12. G6. A passenger car (samochód osobowy)Acquirer (nabywca)
  13. G7. Cash (środki pieniężne)Acquirer (nabywca)
  14. G8. Units in an open-end or specialist investment fundAcquirer (nabywca)
  15. G9-20. Other things or property rights (page 3)Acquirer (nabywca)
  16. G. Total value (poz. 87)Acquirer (nabywca)
  17. H. Your relationship to that person (poz. 88)Acquirer (nabywca)
  18. I. How the cash gift was transferred (część I)Acquirer (nabywca)
  19. J. Remarks (Uwagi)Acquirer (nabywca)
  20. K. Signature of the acquirer or attorney (Podpis)Acquirer (nabywca)

How to fill out SD-Z2 notification of an inheritance or gift (close family), step by step

1 Items 1-7: identifier, dates and tax office

Your PESEL or NIP (FileIt crosses out the other word), the date of acquisition, the date the tax obligation arose, the tax office you are filing with, and whether this is a new notification or a correction.

2 B. You

Your surname, first name, parents' first names, date of birth, citizenship and current address.

3 C. The person you acquired from

The deceased's or donor's identifier, names, date of birth and last address. For a legacy, a testamentary instruction or a reserved portion, give the deceased's details.

4 D-F. How you acquired it and the proof

Tick the title, such as inheritance or gift, fill in part E only for the free ending of co-ownership, and tick the documents that confirm the acquisition.

5 G. What you acquired

Switch on a row for each kind of property: a co-operative flat, a flat, land, land with a house, a farm, a car, cash or fund units, plus free rows on page 3 for anything else. Give the details, your share (for example 1/2), the address and the market value on the date the tax obligation arose. FileIt adds up item 87 without the house values in items 69 and 74.

6 H-K. Relationship, cash, remarks and signature

Tick your relationship to the person, how any cash gift was transferred, add any remarks such as a correspondence address, then date it, print your name and sign.

Common mistakes to avoid

  • Filing after the 6-month deadline.
  • Giving the date of death as the date the tax obligation arose for an inheritance, instead of the date the ruling became final or the certificate was registered.
  • Leaving out part of what you received, or giving the whole value instead of the value of your share.
  • Counting the house value twice (items 69 and 74 are already included in items 68 and 73).
  • Forgetting to tick how a cash gift was paid.

After you fill it out

Sign part K and file the form with the tax office named in item 6, together with the documents you ticked in part F. You can also file it electronically on the Ministry's portal, as the form notes. FileIt doesn't send it for you.

Keep the filled SD-Z2 in your FileIt vault with the will, the court ruling or the gift agreement, so you have the values you reported when you later sell or rent the property.

Fill out SD-Z2 notification of an inheritance or gift (close family) online with FileIt

  1. Pick the person. Choose someone from People and FileIt fills in their name, date of birth, address and other details it already knows.
  2. Answer plain-language questions. One part of the form at a time, with the official help text beside each question — 175 fields in all. Your answers save as you go.
  3. Check the live preview. Watch your answers land on the real Ministerstwo Finansów — Ministry of Finance of Poland (MF) form, and let FileIt do any worksheet arithmetic.
  4. Generate the official PDF. FileIt prints your answers into the agency’s own PDF and files it in that person’s folder in your vault.

FileIt fills the form — it never files or submits anything for you. Deliver the finished form to whoever asked for it, the way the form’s instructions say.

Start SD-Z2 notification of an inheritance or gift (close family) now — it’s free

SD-Z2 notification of an inheritance or gift (close family): frequently asked questions

Who can use SD-Z2?

The form lists the spouse, descendants, ascendants, siblings, stepchild, stepfather and stepmother of the person the property came from.

What is the deadline for SD-Z2?

Six months from the date the tax obligation arose. For an inheritance, the form says this is 6 months from the final court ruling confirming the inheritance, the registration of the notarial certificate of succession, or the issue of a European Certificate of Succession.

Do I pay tax when I file SD-Z2?

SD-Z2 is the notification that lets close family use the exemption under art. 4a. It isn't a tax return. Whether the exemption applies in your case depends on the rules, including the deadline.

Where do I file it?

With the tax office that handles inheritance and gift tax for your case (footnote 2 of the form). You name it in item 6.

Can FileIt fill in SD-Z2?

Yes. FileIt prints your answers onto the Ministry of Finance's official SD-Z2(6) PDF, works out the total in item 87, and keeps the PDF in your vault. You sign and file it yourself.

Official sources

FileIt is not affiliated with or endorsed by Ministerstwo Finansów — Ministry of Finance of Poland (MF) or any government. This page explains the form in general terms and is not legal, tax or immigration advice. Always read the official instructions, and check that you are using the edition the recipient accepts. Page last reviewed 2026-10-19.

Fill out SD-Z2 notification of an inheritance or gift (close family) online