Darowizny

Zgodnie z Kodeksem cywilnym, darowizna nieruchomości (np. mieszkania, domu, działki) musi być sporządzona w formie aktu notarialnego, pod rygorem nieważności. Oznacza to, że tylko dokument przygotowany przez notariusza ma moc prawną i skutkuje rzeczywistym przeniesieniem własności.

Obowiązek ten dotyczy m.in.:

• Darowizny lokalu mieszkalnego lub użytkowego
• Darowizny domu lub działki budowlanej
• Darowizny gruntu rolnego lub leśnego
• Darowizny udziału w nieruchomości
• Darowizny spółdzielczego własnościowego prawa do lokalu
• Darowizny udziałów w spółce z o.o. (jeśli umowa spółki tak stanowi)

Why is it worth using a notary’s services even when a notarial deed is not required?

Even if a notarial deed is not required (e.g. in the case of a gift of cash or movable property), using the services of a notary offers a number of benefits:

• Legal certainty – the notary draws up the document precisely and in accordance with the parties’ intentions.
• Financial security – the parties know exactly what legal consequences a particular gift will entail.
• Evidence of the conclusion of the agreement – a notarial deed has full probative value in court.
• Protection of the parties’ interests – e.g. the reservation of a personal servitude in favour of the donor, a right of life tenancy, or the possibility of revoking the gift.

What does the gifting process look like at a notary’s office?

At Karolina Adam’s notary’s office in Gdynia, we ensure that the entire process runs smoothly and is fully understood by the parties. Here is a step-by-step guide:

1. Contacting the office – discussing the scope of the gift and the required documents.
2. Preparation of the draft deed – based on the information and documents provided.
3. Finalising the content of the deed of gift – with the option to include additional provisions (e.g. easement, statutory share).
4. Reading out and signing the deed at the law firm – the document becomes legally binding upon signature by the parties and the notary.
5. Notification to the tax office and the land registry court – the law firm can assist with related formalities (SD-Z2 notifications, land registry entries).

What documents are required for a gift?

The documents required depend on the subject of the gift, but in the case of property, the following are most commonly required:

• proof of identity for both parties
• a current extract from the land and mortgage register
• the basis for the acquisition of the property (e.g. a previous notarial deed, a probate order)
• a certificate confirming that no one is registered as living at the property
• an extract and a map extract from the land register (for plots of land)
• Tax Identification Number (NIP)/Personal Identification Number (PESEL), marital status of the parties

If necessary, the notary’s office in Gdynia will provide a full list of documents and assist in gathering them.

Taxation of gifts – who pays tax and when?

Depending on the degree of kinship between the donor and the recipient, tax obligations may arise:

• Tax group I (e.g. parents, children, spouse) – possibility of full tax exemption if the gift is declared on time.
• Tax groups II and III – an obligation to pay tax, calculated according to the scale set out in the Act.

The notary’s office provides full information on tax obligations and assists in preparing the relevant declarations for the tax office.

Notary in Gdynia – secure gifting with Karolina Adam’s notary office

Entrusting the drafting of a deed of gift to an experienced notary guarantees that everything will proceed in accordance with the law and without risk.

Notary Karolina Adam offers professional assistance with all notarial matters in Gdynia – for both private individuals and businesses. If you are planning to make a donation of property, shares, money or other assets – please do not hesitate to contact us.

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