WSA: Donation does not need to be transferred to your child
the reasoning: If the subject of donations were cash, is subject to an exemption of the acquisition, if it was declared to the tax authority in the right time and documented proof of the transfer - even a bank account for an entity other than the recipient, but on behalf of the recipient. The condition on which the Article. 4 Law on inheritance tax and gift tax, namely transfer of the bank account of the buyer or his account with the co-operative savings and credit cash or money order, it is only a technical requirement, associated with the prescribed by the legislature need to demonstrate an actual donation, this condition can not be equated with the essence of the tax exemption.
K & T Consulting Accounting Office Warsaw 
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